Auditors’ Industry Specialization and Aggregate Audit Adjustments
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === This study is aimed at examining the relationship between auditor’s industry specialization and aggregate audit adjustments (AAA). The AAA is defined as the difference between self-reported earning and audited earning. As for auditor’s industry specialization, thi...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2009
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Online Access: | http://ndltd.ncl.edu.tw/handle/83173338603565613449 |