The Study of Relation between Financial DistressedCompanies' Earnings Management and Audit Risk

碩士 === 中原大學 === 會計研究所 === 96 === This study examines that the CPA firms with higher audit risk would take more concerns about the earning management of financial distressed company to avoid the loss from audit failure for the sake of audit failure costs. In addition, it is also mainly about that whe...

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Bibliographic Details
Main Authors: YI-CHIA CHAO, 趙翊家
Other Authors: none
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/52574952033286038286