A Study of Relationship between Auditor Liability andPerceived Earnings Quality
碩士 === 元智大學 === 會計學系 === 94 === This study provides evidence on earnings response coefficients (ERC) of the change in audit firm legal structure to limited liability partnerships (LLP) to show the effect on companies’ earnings quality by LLP. The change in legal structure of audit firms reduces an a...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2006
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Online Access: | http://ndltd.ncl.edu.tw/handle/72764745221641420283 |