The Impact of Client Importance on Audit Quality ─ The Audit Committees
碩士 === 銘傳大學 === 會計學系碩士班 === 101 === Using a sample of listed and OTC companies during 2007-2011, we examine the impact of client importance, and the audit committee on audit quality. Using discretionary accruals as proxies for audit quality, we fail to find evidence that client importance affects au...
| 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/78g79s |