An Investigation of the Inhibition Effects of Earnings Management by Audit Quality

碩士 === 東吳大學 === 會計學系 === 100 === Prior research (Zang, 2006; Chi, Lisic, and Pevaner, 2011) about the relationship between audit quality and earnings management suggested that accruals earnings management and real earnings management function as substitutes when firms have incentives to manipulate t...

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Bibliographic Details
Main Authors: Ya-Wen Tien, 田雅文
Other Authors: Yu-Hui Su
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/78211884863253023719