會計師事務所品牌聲譽、產業專業化以及客戶重要性對財務報表品質之影響：中國審計市場之研究
碩士 === 國立政治大學 === 會計研究所 === 94 === In this study, we examine how auditor’s brand name reputation, industry specialization, and client importmance affect the quality of financial statements in China. Using three kinds of abnormal accruals to proxy for earnings quality, our empirical results are as fo...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/20960038010773446708 |