Wen-Ching Chang

National Changhua University of Education

1 Ching-Teh Rd.

Pai Sha Village

Changhua 500, Taiwan 500

Taiwan

  • National Changhua University of Education

SCHOLARLY PAPERS

4

DOWNLOADS

300

SSRN CITATIONS

6

CROSSREF CITATIONS

0

Scholarly Papers (4)

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1.

Do Auditor Sanctions Affect Clients' Accruals?

Downloads 201 (288,510)

Do Auditor Sanctions Affect Clients' Accruals?

Number of pages: 29 Posted: 02 Sep 2008
Chien-Heng Jennifer Chang, Wen-Ching Chang and Ling-Tai Lynette Chou
Tamkang University - Department of Accounting, National Changhua University of Education and National Chengchi University (NCCU) - College of Commerce
Downloads 201 (287,648)

Abstract:

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auditor sanction, disciplinary actions, conservatism, audit quality, discretionary accruals

Do Auditor Sanctions Affect Clients' Accruals?

Posted: 16 Sep 2008
Chien-Heng Jennifer Chang, Wen-Ching Chang and Ling-Tai Lynette Chou
Tamkang University - Department of Accounting, National Changhua University of Education and National Chengchi University (NCCU) - College of Commerce

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auditor sanction, disciplinary actions, auditor conservatism, audit quality, discretionary accruals

2.

The Determinants and Effects of Clients Following Audit Partners Who Switch Audit Firms

European Accounting Review, Forthcoming
Number of pages: 64 Posted: 16 Aug 2018
Wen-Ching Chang, Hiu Lam Choy, Huey-Yeh Lin and Meihua Koo
National Changhua University of Education, Drexel University, National Formosa University and California State Polytechnic University, Pomona
Downloads 99 (509,242)
Citation 4

Abstract:

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departing audit partner, auditor change, client following, financial restatements

3.

The Effect of Audit Report Failures on Audit Partner Reputation

Posted: 28 Apr 2020
Wen-Ching Chang, Hiu Lam Choy and Rong-Ruey Duh
National Changhua University of Education, Drexel University and Tunghai University - Department of Accounting

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Audit report failure, Type I error, Type II error, reputation penalty, going-concern opinion

4.

CPA Sanction and Audit Quality

Posted: 16 Sep 2008
Chien-Heng Jennifer Chang, Wen-Ching Chang, Ling-Tai Lynette Chou and Chia-Lee Teng
Tamkang University - Department of Accounting, National Changhua University of Education, National Chengchi University (NCCU) - College of Commerce and affiliation not provided to SSRN

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CPA sanction, Disciplinary actions, Audit quality, Auditor change