The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan

Keyphrases

• Taiwan 100%
• Cash Flow 100%
• International Financial Reporting Standards 100%
• Auditor Industry Specialization 100%
• Board Independence 100%
• Audit Firms 50%
• Firm-level 50%
• Audit Partner 50%
• Industry Specialization 33%
• Interest Expense 33%
• Design Methodology 16%
• Interest Income 16%
• Negative Relationships 16%
• Logistic Regression 16%
• Auditor-client Relationship 16%
• Generally Accepted Accounting Principles 16%
• Policy Change 16%
• Interaction Effect 16%
• Regulatory Change 16%
• Dividends 16%
• Taiwanese Firms 16%
• Director Independence 16%
• Accounting Policy 16%
• Auditor Specialization 16%
• Complementary Relationship 16%
• Statement of Cash Flows 16%
• Operating Activities 16%
• Reporting Decisions 16%
• Financing Activities 16%
• Firm Specialization 16%
• Influence of Variables 16%
• Level of Independence 16%

Economics, Econometrics and Finance

• Industry 100%
• Cash Flow 100%
• IFRS 100%
• Logit Model 20%
• Accounting Standards 20%
• Accounting Policy 20%