Non-audit services and bias and accuracy of voluntary earnings forecasts reviewed by incumbent CPAs

NCUIR > School of Management at National Central University > Graduate Institute of Business Administration > journal & Dissertation > Item 987654321/31432

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/31432

Title:	Non-audit services and bias and accuracy of voluntary earnings forecasts reviewed by incumbent CPAs
Authors:	Chin,Chen-Lung;Tsao,Shou-Min;Chi,Hsin-Yi
Contributors:	企業管理研究所
Keywords:	AUDITOR INDEPENDENCE;PREDISCLOSURE INFORMATION;CORPORATE GOVERNANCE;PRICE BEHAVIOR;MANAGEMENT;DISCLOSURE;INCENTIVES;FEES;ASSOCIATION;LITIGATION
Date:	2007
Issue Date:	2010-07-06 17:45:33 (UTC+8)
Publisher:	中央大學
Abstract:	This paper examines the association between the quality of voluntary earnings forecasts, as measured by forecast bias and accuracy reviewed by an incumbent CPAs, and the purchase of non-audit services (NAS) from the incumbent auditor. In the context of th
Relation:	CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW
Appears in Collections:	[Graduate Institute of Business Administration] journal & Dissertation

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