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Partial observability in bivariate probit models - ScienceDirect
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JavaScript is disabled on your browser. Please enable JavaScript to use all the features on this page., February 1980, Pages 209-217University of Toronto, Toronto, Ont. M5S 1A1, CanadaShow moreAbstractThis study investigates random utility models in which the observed binary outcome does not reflect the binary choice of a single decision-maker, but rather the joint unobserved binary choices of two decision-makers. Under the usual normality assumptions, the model that arises for the observed binary outcome is not a univariate probit model, but rather a bivariate probit model in which only one of the four possible outcomes is observed. Estimation and identification issues are discussed, and the implications for sample selectivity problems are noted.Check if you have access through your login credentials or your institution.ororRecommended articlesCiting articles (0)淡江大學 | 教師歷程系統 | 審計品質與會計師事務所規模:應用Bivariate probit 模型分析
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標題::學年學期1出版(發表)日期作品名稱:作品名稱(其他語言): 著者單位描述:;:~;:,委託單位摘要與過去文獻不同,由於審計意見非為單階段工作所形成,以 probit 模型單純衡量 審計意見所代表的會計師獨立性,尚且存在估計偏誤的問題。本文因而以 bivariate probit 模型探討審計品質與會計師事務所規模間的關聯性。以特殊法令政策背景的中國審計 市場為研究對象,本文以簽發「非標」審計意見的機率為審計品質的代理變數,檢視 中國市場的大型會計師事務所是否簽發較多的「非標」審計意見,而顯著存在較佳的 審計品質。;The aim of this study is to examine the effects of audit quality on audit opinion and audit firm size for Chinese firms by using the bivariate probit model. This study adopts the frequency of the auditors issue non-standard audit reports as a proxy to assess auditor independence (audit quality), given the unique legal system, institutional backgrounds and economic development in China, this study tends to compare the audit quality between the Big 8 and the non-Big 8 audit firm in Chinese audit markets.關鍵字語言相關連結
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