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Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?

Year 2016, Volume: 6 Issue: 1, 245 - 251, 01.03.2016

Kai-Ling Chen Shen-Ho Chang Teng-Shih Wang

Abstract

This paper explores how the interaction of four conditions (chief director stability, top management stability, family business and firms with big 4 auditor) results in restatements. This paper uses qualitative comparative analysis (QCA), which is a relatively new method applied in accounting research to examine the cause of the restatements systematically. The results show firms not audited by Big 4 and family business are more possible to restate the financial reports due to accounting type errors. The results also imply that non family business audited by Big 4 or family controlled firms not audited by Big4 have more chance to restate the financial reports due to material accounting errors. Last family business not audited by Big 4 has more chance to restate the financial reports voluntarily.

Keywords

Personnel Stability Qualitative Comparative Analysis Restatement

Year 2016, Volume: 6 Issue: 1, 245 - 251, 01.03.2016

Kai-Ling Chen Shen-Ho Chang Teng-Shih Wang

Abstract

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Details

Other ID JA58DY66ZJ
Journal Section Research Article
Authors

Kai-Ling Chen This is me

Shen-Ho Chang This is me

Teng-Shih Wang This is me

Publication Date March 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 1

Cite

APA Chen, K.-L., Chang, S.-H., & Wang, T.-S. (2016). Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?. International Journal of Economics and Financial Issues, 6(1), 245-251.
AMA Chen KL, Chang SH, Wang TS. Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?. IJEFI. March 2016;6(1):245-251.
Chicago Chen, Kai-Ling, Shen-Ho Chang, and Teng-Shih Wang. “Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?”. International Journal of Economics and Financial Issues 6, no. 1 (March 2016): 245-51.
EndNote Chen K-L, Chang S-H, Wang T-S (March 1, 2016) Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?. International Journal of Economics and Financial Issues 6 1 245–251.
IEEE K.-L. Chen, S.-H. Chang, and T.-S. Wang, “Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?”, IJEFI, vol. 6, no. 1, pp. 245–251, 2016.
ISNAD Chen, Kai-Ling et al. “Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?”. International Journal of Economics and Financial Issues 6/1 (March 2016), 245-251.
JAMA Chen K-L, Chang S-H, Wang T-S. Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?. IJEFI. 2016;6:245–251.
MLA Chen, Kai-Ling et al. “Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?”. International Journal of Economics and Financial Issues, vol. 6, no. 1, 2016, pp. 245-51.
Vancouver Chen K-L, Chang S-H, Wang T-S. Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?. IJEFI. 2016;6(1):245-51.