Internal Control over Financial Reporting and Financial Reporting Quality
碩士 === 中原大學 === 會計研究所 === 96 === This paper, based on 3664 observations with internal control deficiencies reported from 1988 to 2006, investigates the relation between financial reporting quality and internal control over financial reporting. My research employs quality of accrual to measure reliab...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/44450173303548705325 |