The Relation between the Number of Accounting Experts on the Audit Committee and Earnings Management
碩士 === 國立臺灣大學 === 會計學研究所 === 101 === Audit committee is one of the most important mechanism among all the functional committees of board of directors to supervise the quality of financial statement. After Sarbanes-Oxley Act had been enacted in the United States, the financial experts on audit comm...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2012
|
Online Access: | http://ndltd.ncl.edu.tw/handle/33541448658637720896 |