the independence audit of accountant and the manager accounting discretionary accruals manipulation

碩士 === 佛光大學 === 經濟學系 === 95 === The purpose of this research wants to explore how a senior manager of listed company can manipulate financial statements/ accounting entries without taking the maximum shareholder’s benefits into consideration. The research also uses the cash flows for operation, comp...

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Bibliographic Details
Main Authors: CHANG, Su-Yin, 張素盈
Other Authors: LIANG, Jung-Hui
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/77658250572347879325