1,721,029 research outputs found
An Empirical Study on the Relationship Between Audit Quality and Abnormal Audit Fees
No full text本研究主要目的在於檢視我國會計師是否會因受查客戶支付高於或低於正常審計公費水準之公費，亦即異常審計公費，而折損其獨立性，給予受查客戶管理當局較大之盈餘裁量空間，進而影響審計品質。
在民國91至94年四個年度，共406筆的樣本資料裡，當會計師收取高於正常審計公費水準之公費，亦即存在正向異常審計公費之情形下，本研究並未發現會計師會因此而折損其獨立性，進而降低審計品質之現象。
在負向異常審計公費之樣本群組中，由於研究樣本係受限於符合一定揭露規範之上市櫃公司，且可得樣本之期間僅有民國91至94年度，最終可得樣本數偏低，因而導致在負向異常審計公費與審計品質兩者關聯性之實證結果中，僅在以市場別為審計公費估計基礎時，發現兩者呈現負向顯著關聯性，而在整體樣本及以產業別為審計公費估計基礎時，雖然兩者呈負向關聯性，但此一關聯性並不顯著，實證結論之穩健性尚有待提升，因此，在台灣審計市場中，負向異常審計公費之存在，對審計品質之影響尚無法有其定論。
但彙總而言，由於負向異常審計公費甚至大於正向異常審計公費之影響，致使當以整體樣本為測試對象時，使得會計師會因異常審計公費之增加，而減少受查客戶從事盈餘管理之幅度，異常審計公費與審計品質兩者間呈現負向顯著關聯性。This paper examines whether, and how, audit quality proxied by absolute value of discretionary accruals is associated with the abnormal audit fees, i.e., the difference between actual audit fees and expected fees.
Using a sample of 406 firm-year observations over the period of 2002-2005, the results of various regressions reveal that the association between the two is insignificantly positive for the subsample of clients with positive abnormal fees.For the result of subsample of clients with positive abnormal fees, it is consistent with the viewpoints of reputational capital (DeFond et al., 2002). However, the positive abnormal audit fee may not exactly represent the economic dependency effect between auditors and clients. The statistical insignificance may be attributed to constraints of model of normal audit fees.
Also, as evidenced by the regression results of subsample of clients with negative abnormal fees, different results are observed under different methods in estimating the level of abnormal audit fee. With subsample separated by transaction market, stock exchange or over the counter, the association between the absolute value of discretionary accruals and abnormal audit fees is significantly negative. However, with subsample separated by industry, the association between the two is insignificantly negative. Besides, similar insignificant results are found with overall sample. The different statistical outputs are resulted from the available samples which were restricted by present regulations. Therefore, we conclude that the empirical results are not robust enough to infer how the audit quality is affected by negative abnormal audit fee in auditing market of Taiwan.
Collectively, because the influence of negative abnormal audit fees is greater than positive ones, the association between the abnormal audit fee and audit quality is significantly negative for the full sample.誌謝 I
中文摘要 II
英文摘要 III
章節目錄 IV
表目錄 V
圖目錄 V
第一章 緒 論 1
第一節 研究動機及目的 1
第二節 研究架構及流程 4
第二章 文獻探討 6
第一節 審計公費之決定因素 6
第二節 審計品質之定義與衡量 11
第三節 客戶重要性與獨立性之關聯性 14
第三章 研究方法 28
第一節 研究假說之建立 28
第二節 變數衡量 33
第三節 統計模型 44
第四節 樣本期間與樣本選取限制條件 45
第四章 實證結果與分析 48
第一節 敘述性統計分析 48
第二節 複迴歸分析結果 60
第三節 敏感性測試 70
第五章 研究結論、限制與建議 76
第一節 研究結論 76
第二節 研究限制 78
第三節 研究建議 79
參考文獻 8
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
- …
