Abstract:Purpose
The purpose of this study is to examine the association between audit partners’ signing networks and accruals quality, using the sample of Taiwanese publicly traded companies.
Design/methodology/approach
This study uses four centrality measures as proxies in this study for the strength of the audit partners’ relationship networks and the absolute value of discretionary accruals to measure accruals quality.
Findings
Using the sample of publicly traded firms audited by the Big 4 accounting firms in T… Show more
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