The Effect of the Size of CPA Firm and the Risk of Auditor Changes on Reporting Decision: the Practice of International Financial Reporting Standards
碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === The focuses on this research are three-fold in the perspective of the upcoming adoption of International Financial Reporting Standards. Firstly, the author examines whether incentives examined (e.g. both the risk of auditor changes and audit fees) will affect th...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/29008709414077819715 |