Auditor Tenure and the Value-relevance of Financial Statement
碩士 === 輔仁大學 === 會計學系碩士班 === 100 === This study is aimed at exploring the effect of auditor tenure on the value relevance of financial statement. This study refers that long auditor tenure would reduce earnings quality and, thus, affect the value-relevance of earnings and equity book value. The firms...
| 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/15758737171506590191 |