Signing networks of audit partners and accruals quality : evidence from Taiwan
Min-Jeng Shiue, Peng-Chia Chiu and Li-Chun Kuo and Shu-Ling Yeh
| Year of publication: |
2022
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|---|---|
| Authors: | Shiue, Min-Jeng ; Chiu, Peng-Chia ; Kuo, Li-Chun ; Yeh, Shu-Ling |
| Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 37.2022, 4, p. 464-485
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| Subject: | Accruals quality | Discretionary accruals | Signing networks of audit partners | Social networks | Taiwan | Rückstellung | Accrual | Soziales Netzwerk | Social network | Wirtschaftsprüfung | Financial audit | Rechnungsabgrenzung | Accruals and deferrals | Dienstleistungsqualität | Service quality | Unternehmensnetzwerk | Business network | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/MAJ-12-2020-2962 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013407235