In this study, we investigated how chairmen of the board (COBs) and senior managers, who have professional education background, implement earnings management based on their professional knowledge. The empirical results showed that, regardless of whether COBs are concurrently holding positions...

In this study, we investigated how chairmen of the board (COBs) and senior managers, who have professional education background, implement earnings management based on their professional knowledge. The empirical results showed that, regardless of whether COBs are concurrently holding positions...

Although researches have extensively studied the relationship between audit quality and financial reporting, little has been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information role. Based in Taiwan’s unique setting, we...

Although researches have extensively studied the relationship between audit quality and financial reporting, little has been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information role. Based in Taiwan’s unique setting, we...