期刊論文
| 學年 | 105 |
|---|---|
| 學期 | 1 |
| 出版（發表）日期 | 2016-11-07 |
| 作品名稱 | The Use of Hierarchical Linear Modeling to Address Lack-of-Independence in Empirical Auditing Research |
| 作品名稱（其他語言） | |
| 著者 | Yu-Shan Chang; Yu-Jr Lin; Li-Lin Liu; Min-Jeng Shiue; Clark M. Wheatley |
| 單位 | |
| 出版者 | |
| 著錄名稱、卷期、頁數 | European Accounting Review 27(1), p.185-196 |
| 摘要 | Prior empirical auditing research has typically used linear regression analysis to analyze auditor relationships. However, because audit firms, audit partners, and audit clients are nested and clustered, data on them lacks independence, and violates the assumptions necessary for valid tests using simple linear regressions. This deficiency can be overcome by employing the hierarchical linear modeling (HLM) technique to conduct empirical tests. We illustrate this by employing HLM to explain the relationship between audit quality and audit firm, and audit partner tenure. We show that employing HLM yields different results than those found using ordinary least squares. |
| 關鍵字 | |
| 語言 | zh_TW |
| ISSN | 0963-8180 |
| 期刊性質 | 國內 |
| 收錄於 | SSCI |
| 產學合作 | |
| 通訊作者 | C. M. Wheatley |
| 審稿制度 | 否 |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | ,電子版,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/112892 ) |