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...

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Bibliographic Details
Main Authors: Tsung-Ling Tuan, 段宗綾
Other Authors: 林宗輝
Format: Others
Language:en_US
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/72764745221641420283