The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms

Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certifi...

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Bibliographic Details
Main Authors: Chung-Cheng Yang, Jian-Xiong Chen, Wen-Chi Yang
Format: Article
Language:English
Published: MDPI AG 2021-01-01
Series:Sustainability
Subjects:
law
Online Access:https://www.mdpi.com/2071-1050/13/3/1229