An Empirical Examination on the Relationship Between Auditor Tenure and Earnings Conservatism
碩士 === 輔仁大學 === 會計學系碩士班 === 102 === Due to the increasing of corporate fraud in the past ten years, investors started to question about the characteristic of auditor. Recently the authorities intended to limit the tenure between CPA and client to enhance the independence of CPA. This study set the e...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/42428264856152790035 |