Non-Audit Service, Accounting Firm Size and the value Relevance of Earnings
碩士 === 銘傳大學 === 會計學系碩士班 === 96 === This paper tests the relation of non-audit services (NAS) and accounting firm size on the value relevance of earnings (measured as ERC). The hypothesis is based on the provision of NAS by the same auditor is likely to adversely affect investors’ perceptions of the...
| 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/s3t9fc |