The Effect of Mandatory Audit Firm Rotation and Auditor Designation on Audit Quality of State-owned Enterprises
碩士 === 國立交通大學 === 財務金融研究所 === 100 === The Stated-owned Assets Supervision and Administration Commission of the State Council requires that central government-owned enterprises should have their audit firms rotated every five years, which is regulated in “Notifications about Publishing Audit Rules fo...
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| Format: | Others |
| Language: | zh-TW |
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2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/10854258561166749496 |