A Study of the Relationship between Auditors and Accounting Conservatism: Theory and Practice
碩士 === 國立成功大學 === 會計學系碩博士班 === 97 === In this study I examine the relationship between auditors of CPA firms in Taiwan and conservatism in financial reporting. The first part I investigate the influence of industry specialist on accounting conservatism. And the second part I divide the significant e...
| 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/00587225696209282130 |