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...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2007
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Online Access: | http://ndltd.ncl.edu.tw/handle/39577280748045795001 |