The effect of mandatory auditor rotation on Audit quality
碩士 === 國立臺北大學 === 會計學系 === 92 === The relevance of auditor tenure and audit quality, exist the treatise of the positive and negative aspects for long time. The supporter of the mandatory rotation thinks that the tenure of the accountant is more long, the independence of the accountant would be more...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2004
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Online Access: | http://ndltd.ncl.edu.tw/handle/04606991170065883578 |