Fair Value Measurements, Auditor Industry Expertise, and Audit Fees─Evidence from the Banking Industry in Taiwan

碩士 === 銘傳大學 === 會計學系碩士班 === 100 === International adoption of IFRS has become the mainstream. To enhance the competitiveness between Taiwan and other countries, Taiwan adopt IFRS to prepare of financial statements since 2013. Because IFRS conversion is a complex process, enterprises paying the accou...

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Bibliographic Details
Main Authors: Ching-Heng Chiu, 邱敬衡
Other Authors: Hsiu-Mei Liao
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/p55ekr