Reexamining The Relationship Of Audit Partner Tenure and Audit Quality

碩士 === 輔仁大學 === 會計學系碩士班 === 95 === The rotation of audit partners is one of the main mechnisms to enhance audit quality all over the world. In the prior auditor tenure-audit quality related studies, discretionary accruals are mostly adopted as variable to proxy audit quality and used to investigate...

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Bibliographic Details
Main Authors: Lee,Chung-Kuei, 李忠貴
Other Authors: Fan, Hung-Shu
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/39577280748045795001