CPA Sanction and Audit Quality：An Investigation of Reputation Protection
碩士 === 國立彰化師範大學 === 會計學系 === 97 === This study uses the amount of discretionary accruals (DA) as the proxy of audit quality to investigate the relationship between CPA sanctions and audit quality. In addition, the study also adds the reputation protection effect to discuss the influence of reputatio...
| 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/16653276912094764139 |