Yunshan Chen

National Taiwan University

1 Sec. 4, Roosevelt Road

Taipei 106, 106

Taiwan

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Auditor Economic Dependence and Accounting Conservatism: Evidence from a Low Litigation Risk Setting

International Journal of Auditing, Vol. 17, Issue 2, pp. 117-137, 2013
Number of pages: 21 Posted: 10 May 2013
Yihsing Liao, Wuchun Chi and Yunshan Chen
Chung Yuan Christian University, National Chengchi University (NCCU) - Department of Accounting and National Taiwan University
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Abstract:

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Economic dependence, accounting conservatism, nonā€audit services, board independence