The Relation between CPA Expertise and Financial Statement Restatements

碩士 === 國立臺灣大學 === 會計學研究所 === 98 === The purpose of this study is to explore the relation between CPA expertise and the audit quality. The proxies for CPA expertise include their educational background and work experiences, such as the auditor tenure and the industry specialization. In addition,...

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Bibliographic Details
Main Authors: Mei-Chen Kuo, 郭美珍
Other Authors: 王泰昌
Format: Others
Language:zh-TW
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/62054781198034912145