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Previous studies have focused on researchingearnings management behavior in nonprofit hospitals in theUnited Kingdomand theUnited States. However, theoperational system and environment of hospitals inTaiwanare substantially differentfrom the cases studied, and therefore cannot be considered equivalent. Theobjective of this study was to determine whether earnings management ispracticed in NFP hospitals inTaiwanand to analyze their earnings management behavior. The ordinary least squaremethod was used to examine the relationships inTaiwan’s nonprofit hospitals.Alternative procedures, such as the abnormal bad debt, abnormal non-operatingor non-revenue generating activity expenditure, and abnormal net gain on thesale of property models were also developed and tested to measure abnormal realitems. Research has indicated that auditor specialization and auditor tenurehave a negative relationship with earnings management. The empirical resultsalso showed that the abnormal net gain on the sale of property is ideal forevaluating earnings management inTaiwan’s nonprofit hospitals.

The Relationship between Auditor Characteristics and Earnings Management: An Empirical Study on Taiwanese Nonprofit Hospitals