The Effects of Audit Quality on Information Risk: Perspectives of Auditors'' Brand Name, Tenure and Industry Specialization
博士 === 國立中山大學 === 企業管理學系研究所 === 96 === Prior studies that examine audit quality and earnings management mostly separate discretionary accruals from total accruals and use discretionary accruals (or absolute value of discretionary accruals) to measure the magnitude of earnings management. Although mo...
| 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/52rua4 |