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Article
Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms
This study examines whether firms engage in earnings management to overcome government policies on limiting outward foreign direct investment (FDI), and whether their earnings-management behavior is aligned wi...
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Article
Do internal controls improve operating efficiency of universities?
Improving operating efficiency is one objective of internal controls (IC). This paper investigates the relationship between IC implementation and operating efficiency of universities. Using data from questionn...
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Article
Non-audit service and auditor independence: an examination of the Procomp effect
This paper examines whether non-audit service provision impairs auditor independence, and whether the degree of auditor independence in Taiwan changed in the wake of the 2004 Procomp scandal. The auditors invo...