The Effects of Industry Specialization by the Audit Firm or/and Auditor on Earnings Management
碩士 === 國立中興大學 === 會計學研究所 === 94 === Due to the audit quality is subject to the quality of audit firms and auditors, hence, this research aims to examine to what extent the earnings management is influenced by these two factors. The empirical result is consistent with the notion that specialist audit...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/70963396830754587099 |