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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2021-01-01
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Series: | Sustainability |
Subjects: | |
Online Access: | https://www.mdpi.com/2071-1050/13/3/1229 |