Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model

2017 ◽  
Vol 14 (1) ◽  
pp. 13-25 ◽  
Author(s):  
Yu-Cheng Lin ◽  
Yu-Hsin Lu ◽  
Fang-Chi Lin ◽  
Yi-Chen Lu
Keyword(s):  
Positive Relationship ◽  
Regression Tree ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Auditor Independence ◽  
Tree Model ◽  
Audit Risk ◽  
Using Data ◽  
The Relationship ◽  
Regression Tree Model

ABSTRACT This paper uses a cubist regression-tree model to explore when and why auditors compromise their independence. Using data from companies in Taiwan, we study the association between client importance and auditor independence. The results show a positive relationship between client importance and auditor dependence when clients report net losses in the current year. We also find that auditors allow more important clients to manage their discretionary accruals slightly upward, but the clients still report net losses on their financial statements. This suggests that auditors may impair their independence for clients with certain characteristics and acceptable levels of audit risk.

scholarly journals Research on the Relationship Between Teachers’ Professional Skills and Students’ Expectations for Improving the Study Environment

2018 ◽  
Vol 4 (8) ◽  
pp. 109
Author(s):  
Aida Stikliene
Keyword(s):  
Regression Tree ◽  
Point Of View ◽  
Learning Problems ◽  
Data Collection Tool ◽  
Tree Model ◽  
Professional Skills ◽  
Working Students ◽  
Variate Analysis ◽  
The Relationship ◽  
Regression Tree Model

The teacher's attitude towards the teaching process and communication skills is of particular importance and plays a crucial role in today’s rapidly changing world. It has to go together, raising consciousness and awareness of individuals on study environment issues and ensuring that they contribute to solutions of learning problems. The research was conducted with 405 prospective professionals from the Faculty of Forest Sciences and Ecology, Aleksandras Stulginskis University. An interactive questionnaire ‘Study subject in student’s eyes’ (SSSE) developed at Aleksandras Stulginskis University (2014–2017) was used as the data collection tool. This article analyses the teachers’ pedagogical work from the students’ point of view. The multi-variate analysis and regression tree model were used in the interpretation of results. The results confirmed the hypothesis that hard working students better evaluate teachers’ professional skills. It seems that elder course students with age have higher expectations from the teaching environment. Keywords:

The research of the relationship between teachers’ professional skills and student expectations improving study environment

2017 ◽  
Vol 4 (6) ◽  
pp. 196-201
Author(s):  
Aida Stikliene ◽  
Anzelika Dautarte ◽  
Edmundas Bartkevicius ◽  
Remigijus Zalkauskas ◽  
Algirdas Gavenauskas
Keyword(s):  
Regression Tree ◽  
Point Of View ◽  
Learning Problems ◽  
Data Collection Tool ◽  
Student Expectations ◽  
Tree Model ◽  
Professional Skills ◽  
Working Students ◽  
The Relationship ◽  
Regression Tree Model

The teacher’s attitude towards the teaching process and communication skills is of particular importance and plays a crucial role in today’s rapidly changing world. It has to go together with raising the consciousness and awareness of individuals on study environment issues and ensuring them contribute to solutions of learning problems. Research was conducted with 405 prospective professionals who study at Aleksandras Stulginskis University Faculty of Forest Sciences and Ecology. An interactive questionnaire ‘Study subject in student’s eyes’ developed at Aleksandras Stulginskis University (2014–2017) was used as data collection tool. This article analyses the teacher’s pedagogical work from the student’s point of view. Multivariate analysis and regression tree model were used in the interpretation of the results. The results confirmed the hypothesis that hard-working students better evaluate teachers’ professional skills. It seems that elder course students with age have higher expectations from the teaching environment. Keywords: teacher’s attitude, Aleksandras Stulginskis University, pedagogical

The relationship between meteorological factors and mumps based on Boosted regression tree model

2019 ◽  
Vol 695 ◽  
pp. 133758 ◽  
Author(s):  
Dandan Zhang ◽  
Yuming Guo ◽  
Shannon Rutherford ◽  
Chang Qi ◽  
Xu Wang ◽  
...  
Keyword(s):  
Meteorological Factors ◽  
Regression Tree ◽  
Tree Model ◽  
Boosted Regression Tree ◽  
The Relationship ◽  
Regression Tree Model

Relationship between neighborhood land use structure and the spatiotemporal pattern of PM2.5 at the microscale: Evidence from the central area of Guangzhou, China

2021 ◽  
pp. 239980832110078
Author(s):  
Jie Song ◽  
Suhong Zhou ◽  
Yinong Peng ◽  
Jianbin Xu ◽  
Rongping Lin
Keyword(s):  
Land Use ◽  
Regression Tree ◽  
Spatiotemporal Patterns ◽  
Classification And Regression Tree ◽  
Tree Model ◽  
Land Use Structure ◽  
Land Use Types ◽  
Classification And Regression ◽  
The Relationship ◽  
Regression Tree Model

Fine particulate matter (PM2.5) is harmful to human health. Although the relationship between urban land use and PM2.5 has been studied in recent years, there has been little consideration of the relationship between land use structure and PM2.5 spatiotemporal patterns at the microscale. Based on mobile monitoring PM2.5 data and point of interest data, this paper explored their relationship with a classification and regression tree model. The results showed that PM2.5 exhibits spatiotemporal heterogeneity at the microscale. The neighborhoods’ land use structure can explain 60.4% of the PM2.5 spatiotemporal patterns. Transportation and ecology are the two most significant land use types that correlated with PM2.5 spatiotemporal patterns. Fourteen rules of neighborhood land use structures with different land use types are identified land use structure which leads to different spatiotemporal patterns of PM2.5. The higher the PM2.5 risk, the stronger the correlation with neighborhood land use structure is. The classification and regression tree model can be effectively used to judge the relationship between neighborhood land use structure and PM2.5 spatiotemporal patterns. The results provide a basis for developing appropriate measures, based on local conditions, to predict PM2.5 pollution levels at the microscale, and reduce the risk of neighborhood exposure to PM2.5.

scholarly journals An Examination of the Effects of Change in Committee Chair on Audit Quality

2017 ◽  
Vol 6 (4) ◽  
pp. 52
Author(s):  
Izhar Haq ◽  
Teresa Lang ◽  
Hongkang Xu
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Financial Statements ◽  
Discretionary Accruals ◽  
Committee Chair ◽  
The Absolute ◽  
Predicted Values ◽  
The Relationship ◽  
A Company

This study uses GMI Ratings directorship data from 2008 to 2013 along with the associated financial data to examine the relationship between audit committee chair change with the absolute discretionary accruals in the financial statements of the reporting companies.  Our results suggest that audit committee chair change is positively associated with the absolute discretionary accruals.  Specifically, absolute discretionary accruals are significantly higher when there is a change in the audit committee chair.  These results are consistent with prior research that deviations from the predicted values of accruals is an indicator of “poor” audit quality.  An additional finding of this paper is that a person younger than 60 is more likely to be a new audit committee chair when there is a change and therefore will have less experience and contacts than the outgoing chair. An important implication of these results is that audit committee chair change can have a significant impact on the quality of the financial statements of a company as well as on the audit quality.

scholarly journals Kinerja Dan Kompensasi Masa Depan Di Bank Syariah Dan Konvensional

2019 ◽  
Vol 5 (1) ◽  
pp. 83-96
Author(s):  
Evy Rahman Utami
Keyword(s):  
Regression Analysis ◽  
Agency Theory ◽  
Board Of Directors ◽  
Positive Relationship ◽  
Financial Statements ◽  
Islamic Banking ◽  
Stewardship Theory ◽  
Research Questions ◽  
Relationship Of ◽  
The Relationship

The objective of this study is to examine the relationship between changes of    performance and changes of compensation of board commissioners and board of directors. In contrast to previous research, this study compare the relationship on conventional banking  and Islamic banking in Indonesia. The samples of this research are conventional and Islamic banking between periode 2011-2015. Data in this study were obtained from financial statements. Regression analysis will be employed to answer the research questions. The result showed that there is a positive relationship between changes of performance and compensation. However, there is no difference the relationship of performance and compensation on the conventional and Islamic banking. This study supported the agency theory, but it does not support the stewardship theory.

scholarly journals CEO compensation and performance of state owned enterprises in South Africa

2012 ◽  
Vol 10 (1) ◽  
pp. 97-109 ◽  
Author(s):  
Sam Ngwenya ◽  
Mahlomolo Khumalo
Keyword(s):  
South Africa ◽  
Ceo Compensation ◽  
Positive Relationship ◽  
Board Members ◽  
Total Revenue ◽  
Return On Assets ◽  
Base Salary ◽  
And Performance ◽  
Using Data ◽  
The Relationship

The study investigates the relationship between CEO compensation and performance of State Owned Enterprises (SOEs) in South Africa, using data for the period 2009 to 2011. The results indicated that there exist no positive relationship between CEO compensation and SOEs performance as measured by return on assets. The results also indicated a positive relationship between CEO compensation (base salary) and the size of SOEs as measured by total revenue and number of employees. The results suggest that board members of SOEs in South Africa should hold CEOs accountable for the performance of SOEs, and should not pay huge salaries and bonuses to non performing CEOs.

scholarly journals A global bibliometric perspective on soil erosion modelling

2020 ◽  
Author(s):  
Nejc Bezak ◽  
Keyword(s):  
Conference Proceedings ◽  
Soil Erosion ◽  
Regression Tree ◽  
Tree Model ◽  
Boosted Regression Tree ◽  
Field Activity ◽  
Erosion Modelling ◽  
Meta Information ◽  
Number Of Citations ◽  
Regression Tree Model

<p>Systematic bibliometric investigations are useful to evaluate and compare the scientific impact of journal papers, book chapters and conference proceedings. Such studies allow the detection of emerging research topics, the analyses of cooperation networks, and the collection of in-depth insights into a specific research topic. In the presented work, we carried out a bibliometric study in order to obtain an in-depth knowledge on soil erosion modelling applications worldwide.</p><p>As a starting point, we used the soil erosion modelling meta-analysis data collection generated by the authors of this abstract in a joint community effort. This database contains meta-information of more than 3,000 documents published between 1994 and 2018 that are indexed in the SCOPUS database. The documents were reviewed and database entries verified. The database contains various types of meta-information about the modelling studies (e.g., model used, study area, input data, calibration, etc.). The bibliometric information was also included in the database (e.g., number of citations, type of publication, Scopus category, etc.). We investigated differences among publication types and differences between papers published in journals that are part of various Scopus categories. Moreover, relationships between publication CiteScore, number of authors, and number of citations were analyzed. A boosted regression tree model was used to detect the relative impact of the selected meta-information such as erosion model used, spatial modelling scale, study period, field activity on the total number of citations. Detailed investigation of the most cited papers was also conducted. The VOSviewer software was used to analyze citations, co-citations, bibliographic coupling, and co-authorship networks of the database entries.  </p><p>Our bibliometric investigations demonstrated that journal publications, on average, receive more citations than book series or conference proceedings. There were differences among the erosion models used, and some specific models such as the WaTEM/SEDEM model, on average, receive more citations than other models (e.g., USLE). It should also be noted that self-citation rates in case of most frequently used models were similar. Global studies, on average, receive more citations than studies dealing with plot, regional, or national scales. According to the boosted regression tree model, model calibration, validation, or field activity do not have significant impact on the obtained publication citations. Co-citation investigation revealed some interesting patterns. Our results also indicate that papers about soil erosion modeling also attract citations from different fields and better international cooperation is needed to advance this field of research with regard to its visibility and impact on human societies.    </p>

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