The Number of Accounting Experts on the Audit Committee and Real Earnings Management
碩士 === 臺灣大學 === 會計學研究所 === 98 === Board of directors is the main governance mechanism of a company. The main purpose of audit committee is to ensure the quality of financial statements. After the Enron Corp., several high-profile accounting scandals occurred; the expertise of audit committee has rec...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2010
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Online Access: | http://ndltd.ncl.edu.tw/handle/45717853784462564623 |