Audit Partner Rotation and Audit Quality Research- The Case of Information Electronic Industry in Taiwan
碩士 === 中國文化大學 === 會計研究所 === 93 === This paper examines the relation between audit partner rotation and audit quality. We use discretionary accruals to proxy audit quality. The empirical results do not support the hypothesis that audit partner has incentives to affect audit quality for his/her own be...
| 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/95615147922775262482 |