#2861. The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan

November 2026publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript3000 $

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Journal’s subject area:
Economics, Econometrics and Finance (all);
Accounting;
Management Information Systems;
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Abstract:
The study aims to examine the relationship between the audit partner and the firms industry specialization, as well as the independence of the board of directors from the decision of Taiwanese firms to use the flexibility of International Financial Reporting Standards (IFRS) in relation to the treatment of interest income and expenses, as well as dividends received in various sections of the financial statements. . cash flow statement. The results show that there is a relationship between board independence and industry specialization at the partner level when reclassifying cash flow statements, but a complementary relationship between board independence and auditor specialization at the firm level.
Keywords:
Auditor industry specialization; Board independence; Cash flow; IFRS

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