Net losses and the relationship between auditor independence and client importance : evidence from a cubist regression-tree model
Yu-Cheng Lin, Yu-Hsin Lu, Fang-Chi Lin, Yi-Chen Lu
| Year of publication: |
2017
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|---|---|
| Authors: | Lin, Yu-Cheng ; Lu, Yu-Hsin ; Lin, Fang-Chi ; Lu, Yi-Chen |
| Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 14.2017, 1, p. 13-25
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| Subject: | auditor independence | client importance | cubist regression-tree model | discretionary accruals | net loss | Wirtschaftsprüfung | Financial audit | Abschlussprüferrecht | Audit regulation | Rückstellung | Accrual | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jeta-51673 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011846614