The purpose of this study is to investigate into the appropriateness and effectiveness of CPA sanction system in Taiwan. We hypothesize that (1) if sanctioned auditors show generally lower audit quality, the sanction system is considered appropriate; and (2) if audit quality is improved after the...

The purpose of this study is to investigate into the discretionary accruals of the client companies of sanctioned auditors before sanction enforcements and changes thereafter. We find that signed discretionary accruals of the sanctioned auditors' client companies are significantly more favorable...

The purpose of this study is to investigate into the discretionary accruals of the client companies of sanctioned auditors before sanction enforcements and changes thereafter. We find that signed discretionary accruals of the sanctioned auditors' client companies are significantly more favorable...

This study is the first to compare the financial performance of audit firms at different life cycle stages in distinct market segments. In terms of market segmentation, total samples are categorized into three subsamples: large, medium, and small audit firms. Based on the Taiwanese auditing...

Music technology is a term commonly used to refer to electronic form of the musical arts, particularly devices and computer software that enable the facilitation, playback, recording, composition, storage, and performance of various musical compositions. There has been a growing awareness of the...

Music technology is a term commonly used to refer to electronic form of the musical arts, particularly devices and computer software that enable the facilitation, playback, recording, composition, storage, and performance of various musical compositions. There has been a growing awareness of the...