Audit Quality And Earnings Management For Taiwan Ipo Firms

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Audit Quality and Earnings Management for Taiwan IPO Firms

Author : Ken Y. Chen
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Audit Quality and Earnings Management for Taiwan IPO Firms by : Ken Y. Chen

Download or read book Audit Quality and Earnings Management for Taiwan IPO Firms written by Ken Y. Chen and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected accruals) for Taiwan IPO firms.Design/methodology/approach - First uses unexpected accruals in the modified Jones model to measure earnings management in the IPO process. Then uses auditor type (big five versus non-big five) and industry specialist to measure audit quality. The hypothesis predicts that Taiwanese firms with higher quality auditors engage less in earnings management in the IPO process. The sample consists of 367 new issues between 1999 and 2002 from the Taiwan Economic Journal database.Findings - It is found that big five auditors are related to less earnings management in the IPO year in Taiwan. This shows that higher quality auditors constrain earnings management for Taiwan IPO firms.Research limitations/implications - The finding shows that high quality auditors constrain earnings management and provide more precise information. This is important, given that management has incentive to engage in earnings management in the IPO process to garner greater proceeds and at-issue earnings management is negatively related to post-issue earnings performance and stock returns.Practical implications - The research might be of interest to investors in IPO firms, given that at-issue unexpected accruals are opportunistic.Originality/value - The study contributes to the literature in that it shows that audit firm size is an important determinant in earnings management for Taiwan IPO firms.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital

Author : Hanwen Chen
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Effects of Audit Quality on Earnings Management and Cost of Equity Capital by : Hanwen Chen

Download or read book Effects of Audit Quality on Earnings Management and Cost of Equity Capital written by Hanwen Chen and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the effects of audit quality on earnings management and cost of equity capital for two groups of Chinese firms: state-owned enterprises (SOEs) and non-state-owned enterprises (NSOEs). The differences in the nature of the ownership, agency relations and bankruptcy risks lead SOEs to have weaker incentives than NSOEs to engage in earnings management. As a result, the effect of audit quality in reducing earnings management will be greater for NSOEs than for SOEs. In addition, investors' pricing of information risk as reflected in the cost of equity capital will be more pronounced for NSOEs than for SOEs with high and low audit quality. We find empirical evidence consistent with these hypotheses. Our findings indicate that (1) while high-quality auditors play a governance role in China, that role is limited to a subset of firms, and (2) even under the same legal jurisdiction, the effects of audit quality (in the form of lower earnings management and cost of equity capital) vary across firms with different ownership structures. Our study extends prior research by focusing on the economic consequences of SOEs' and NSOEs' auditor choices and underscores the importance of controlling for ownership type when conducting audit research.

Study on Earnings Management in Taiwanese Group Firms

Author : 薛敏正
Publisher :
ISBN 13 :
Total Pages : 103 pages
Book Rating : 4.:/5 (44 download)

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Book Synopsis Study on Earnings Management in Taiwanese Group Firms by : 薛敏正

Download or read book Study on Earnings Management in Taiwanese Group Firms written by 薛敏正 and published by . This book was released on 2001 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Audit Quality

Author : Jonas Tritschler
Publisher : Springer Science & Business Media
ISBN 13 : 3658041749
Total Pages : 251 pages
Book Rating : 4.6/5 (58 download)

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Book Synopsis Audit Quality by : Jonas Tritschler

Download or read book Audit Quality written by Jonas Tritschler and published by Springer Science & Business Media. This book was released on 2013-10-31 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.

ICSTIAMI 2019

Author : Tulus Suryanto
Publisher : European Alliance for Innovation
ISBN 13 : 1631902814
Total Pages : 1219 pages
Book Rating : 4.6/5 (319 download)

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Book Synopsis ICSTIAMI 2019 by : Tulus Suryanto

Download or read book ICSTIAMI 2019 written by Tulus Suryanto and published by European Alliance for Innovation. This book was released on 2021-01-27 with total page 1219 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are delighted to introduce the proceedings of The International Conference on Science and Technology in Administration and Management Information 2019 (ICSTIAMI 2019). ICSTIAMI 2019 is the premier international academic conference on Science and Technology in Administration and Management Information. The theme of ICSTIAMI 2019 was held in Jakarta, Indonesia is “Sustainable Development: from Research to Actions”. This conference is organized by Institut Ilmu Sosial dan Manajemen Stiami, Jakarta, Indonesia and coorperation with, Huachiew Chalermprakiet University/ HCU Thailand, Universitas Sultan Zainal Abidin/ Unisza Malaysia, Universiti Tun Hussein Onn Malaysia/ UTHM, Universitas Widya Mataram Yogyakarta Indonesia, Universitas Pakuan Bogor Indonesia, and STEBI Lampung Indonesia. IC STIAMI 2019 has brought researchers, developers and practitioners around the world to reach out to the administration and management community and to receive high quality exposure to leading and upcoming administration and management scientists from around the world. The technical program of ICSTIAMI 2019 consisted of 122 full papers. The conference tracks were: Track 1 – Public Sector Management; Track 2 – Business, Management and Accounting; Track 3 – Law and Social Humaniora.

Earnings Management and Corporate Finance

Author : Joanna Lizińska
Publisher : Taylor & Francis
ISBN 13 : 1040104150
Total Pages : 235 pages
Book Rating : 4.0/5 (41 download)

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Book Synopsis Earnings Management and Corporate Finance by : Joanna Lizińska

Download or read book Earnings Management and Corporate Finance written by Joanna Lizińska and published by Taylor & Francis. This book was released on 2024-07-01 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions. Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. Real-life case studies will undoubtedly facilitate the understanding of accounting and taxation methods. Additionally, it unravels key elements of corporate finance puzzles related to the transparency of financial reports, including the macroeconomic environment, profit thresholds, cash management, audit quality, financing decisions, and financial health. With broad empirical evidence from various European countries, it multidimensionally explores the important link between the quality of information in financial statements and trade-offs behind financial decisions. The book serves as a valuable reference for international researchers in corporate finance, accounting, and corporate governance. It is also a powerful tool for business practitioners, including owners, lenders, auditors, regulatory and professional bodies, business partners, or other market participants. For those seeking the latest insights on earnings management, those producing or assessing accounting information, and those using financial reports in their research or business practice, this book is a must-read.

The Effect of Audit Quality on Earnings Management in the Post-SOX Period

Author : Shaohong Su
Publisher :
ISBN 13 :
Total Pages : 178 pages
Book Rating : 4.:/5 (654 download)

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Book Synopsis The Effect of Audit Quality on Earnings Management in the Post-SOX Period by : Shaohong Su

Download or read book The Effect of Audit Quality on Earnings Management in the Post-SOX Period written by Shaohong Su and published by . This book was released on 2010 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Audit Quality and Earnings Management

Author : Aini Qiu
Publisher :
ISBN 13 :
Total Pages : 364 pages
Book Rating : 4.:/5 (566 download)

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Book Synopsis Audit Quality and Earnings Management by : Aini Qiu

Download or read book Audit Quality and Earnings Management written by Aini Qiu and published by . This book was released on 2004 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Underwriter-Auditor Relationship and Pre-IPO Earnings Management

Author : Du Xingqiang
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Underwriter-Auditor Relationship and Pre-IPO Earnings Management by : Du Xingqiang

Download or read book Underwriter-Auditor Relationship and Pre-IPO Earnings Management written by Du Xingqiang and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the influence of underwriter-auditor relationship (UAR) on pre-initial public offering (IPO) earnings management. Using a sample of Chinese to-be-listed firms, we find that a close UAR, as reflected in repeated collaborations between an underwriter and an audit firm in IPOs, is positively associated with pre-IPO earnings management. This association is more pronounced for firms with politically connected auditors/underwriters, firms with less reputable auditors/underwriters, firms located in provinces with weak legal environment, firms to-be-listed on boards with lax listing requirements, and firms whose auditors are with low industry specialization, and legal liability exposures. We provide further evidence that UAR is associated with greater likelihood of irregular activities in post-IPO period and poorer post-IPO financial performance. To the extent that we control for alternative explanations and potential endogeneity, our results suggest that the collusion incentive is likely to drive repeated collaborations between underwriters and auditors in the Chinese IPO market. Our findings provide interesting implications for auditors, investors, and regulators seeking to understand the Chinese IPO market.

Earnings Management

Author : Joshua Ronen
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Earnings Management by : Joshua Ronen

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

The Association Between Earnings Management, Audit Quality and Conservatism

Author : 劉笑濤
Publisher :
ISBN 13 :
Total Pages : 166 pages
Book Rating : 4.:/5 (523 download)

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Book Synopsis The Association Between Earnings Management, Audit Quality and Conservatism by : 劉笑濤

Download or read book The Association Between Earnings Management, Audit Quality and Conservatism written by 劉笑濤 and published by . This book was released on 2002 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles of External Auditing

Author : Brenda Porter
Publisher : John Wiley & Sons
ISBN 13 : 0470974451
Total Pages : 905 pages
Book Rating : 4.4/5 (79 download)

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Book Synopsis Principles of External Auditing by : Brenda Porter

Download or read book Principles of External Auditing written by Brenda Porter and published by John Wiley & Sons. This book was released on 2014-03-03 with total page 905 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.

Empirical Finance

Author : Shigeyuki Hamori
Publisher : MDPI
ISBN 13 : 3038977063
Total Pages : 276 pages
Book Rating : 4.0/5 (389 download)

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Book Synopsis Empirical Finance by : Shigeyuki Hamori

Download or read book Empirical Finance written by Shigeyuki Hamori and published by MDPI. This book was released on 2019-03-25 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is no denying the role of empirical research in finance and the remarkable progress of empirical techniques in this research field. This Special Issue focuses on the broad topic of “Empirical Finance” and includes novel empirical research associated with financial data. One example includes the application of novel empirical techniques, such as machine learning, data mining, wavelet transform, copula analysis, and TV-VAR, to financial data. The Special Issue includes contributions on empirical finance, such as algorithmic trading, market efficiency, market microstructure, portfolio theory and asset allocation, asset pricing models, liquidity risk premium, currency crisis, return predictability, and volatility modeling.

Earnings management in IPO lockup and insider trading

Author : 黃志仁 (金融)
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (849 download)

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Book Synopsis Earnings management in IPO lockup and insider trading by : 黃志仁 (金融)

Download or read book Earnings management in IPO lockup and insider trading written by 黃志仁 (金融) and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Quantitative Methods for the Social Sciences

Author : Daniel Stockemer
Publisher : Springer
ISBN 13 : 3319991183
Total Pages : 185 pages
Book Rating : 4.3/5 (199 download)

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Book Synopsis Quantitative Methods for the Social Sciences by : Daniel Stockemer

Download or read book Quantitative Methods for the Social Sciences written by Daniel Stockemer and published by Springer. This book was released on 2018-11-19 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook offers an essential introduction to survey research and quantitative methods. Building on the premise that statistical methods need to be learned in a practical fashion, the book guides students through the various steps of the survey research process and helps to apply those steps toward a real example. In detail, the textbook introduces students to the four pillars of survey research and quantitative analysis: (1) the importance of survey research, (2) preparing a survey, (3) conducting a survey and (4) analyzing a survey. Students are shown how to create their own questionnaire based on some theoretically derived hypotheses to achieve empirical findings for a solid dataset. Lastly, they use said data to test their hypotheses in a bivariate and multivariate realm. The book explains the theory, rationale and mathematical foundations of these tests. In addition, it provides clear instructions on how to conduct the tests in SPSS and Stata. Given the breadth of its coverage, the textbook is suitable for introductory statistics, survey research or quantitative methods classes in the social sciences.

Product Differentiation in Auditing

Author : Dan A. Simunic
Publisher : Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Product Differentiation in Auditing by : Dan A. Simunic

Download or read book Product Differentiation in Auditing written by Dan A. Simunic and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada. This book was released on 1987 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.

A New Paradigm for International Business

Author : Hadrian Geri Djajadikerta
Publisher : Springer
ISBN 13 : 9812874992
Total Pages : 351 pages
Book Rating : 4.8/5 (128 download)

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Book Synopsis A New Paradigm for International Business by : Hadrian Geri Djajadikerta

Download or read book A New Paradigm for International Business written by Hadrian Geri Djajadikerta and published by Springer. This book was released on 2015-07-01 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a collection of studies on regional integration and the dynamic business environment in East Asia. The papers included, originally presented at the 2014 Asia Pacific Business Conference on "Free Trade Agreements and Regional Integration in East Asia," examine the challenges and dynamics in the increasingly integrated East Asian markets and outline a new paradigm for doing international business in the region. The papers address diverse areas related to regional integration, financial markets, investment, trade and capital flow, sustainability, accounting and auditing issues, exchange rates, strategies and the regional business environment. The book provides a valuable resource for practitioners, policy-makers and students who are interested in understanding the vibrant aspects of business in today’s East Asia.