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

Business & Economics

• Auditor Industry Specialization 100%
• Board Independence 75%
• International Financial Reporting Standards 66%
• Cash Flow 53%
• Taiwan 48%
• Industry Specialization 29%
• Audit 27%
• Auditor Specialization 17%
• Expenses 16%
• Director Independence 16%
• Logistic Regression 14%
• Accounting Policy 13%
• Generally Accepted Accounting Principles 12%
• Regulatory Change 12%
• Audit Firms 11%
• Policy Change 10%
• Interaction Effects 10%
• Board of Directors 10%
• Income 9%
• Dividends 9%
• Auditors 9%
• Substitute 8%
• Financing 7%
• Interaction 5%
• Design Methodology 4%