The Relation between Auditor's Age and Discretionary Accruals
碩士 === 輔仁大學 === 會計學系碩士班 === 100 === The thesis utilizes discretionary accruals as the proxy variable of auditing quality. This research concludes that, the older the accountants, the smaller discretionary accruals, which reflects better auditing quality. As a result, the auditing experiences might h...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/70306191622178378276 |