1,721,412 research outputs found
Fraud Risk Factor and the Likelihood of Fraudulent Financial Reporting: Evidence from Statement on Auditing Standards No. 43 in Taiwan
No full textAudit Committees, Board of Directors Characteristics and Earnings Management by Commercial Banks
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The processing of Chinese formulaic sequences under sentences context by native and non-native speakers
No full textThis article aims to verify the hypothesis of holistic processing of Chinese formulaic sequences under sentences context with native and non-native speakers. Relying on the self-paced masking experiment, reaction times and quantitative sentences context are obtained for statistical analyses. Results reveal that the response times on formulaic sequences are shorter than that on non-formulaic sequences in both native and non-native participants, but contextual effects only have affected sequences processing by L2 learners. The effect sizes indicate that different situations of formulaic sequences processing between participants, and contextual effects have an unequal function to the three levels of L2 learners. This article concludes by the great importance of contextual effects for L2 teaching, theoretical and pedagogical implications of the study on formulaic sequences in L2 use
Audit Committee, Board Characteristics and Auditor Switch Decisions by Andersen's Clients
No full textAuditor independence, audit quality and auditor-client negotiation outcome: Some Evidence from Taiwan
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