The Effect of Auditor Tenure and Industry Specialization on Cost of Debt Capital
碩士 === 國立彰化師範大學 === 會計學系 === 101 === The purpose of this study is to examine the influence of auditor tenure , industry specialization on cost of debt capital and evaluate whether seven-year auditor partner rotation requirement specified in the Auditing Standard Bulletin No. 46 is needed. This r...
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| Format: | Others |
| Language: | zh-TW |
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2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/14355147079771990625 |