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...
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/52574952033286038286 |