Non-audit service and the timeliness of financial statements

碩士 === 輔仁大學 === 會計學系碩士班 === 94 === The CPA firms provide audit services and various non-audit services to their same clients. The aim of this study is to test the independence impairment effect and the knowledge spillover effect of non-audit services on the timing of announcement of their clients’ f...

Full description

Bibliographic Details
Main Authors: Jian-Chong Yang, 楊健忠
Other Authors: Hung-Shu Fan
Format: Others
Language:zh-TW
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/49764691920526843831