Fraud, Earnings Management and Audit: Evidence from China

碩士 === 東吳大學 === 會計學系 === 101 === This paper examines the relationship between earnings management and fraud, and adds the effect of audit in China. Because there are the same motive and methods manipulated in earnings management and fraud, this paper develops hypotheses that if companies have more e...

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Bibliographic Details
Main Authors: Szu-Yu Yang, 楊斯宇
Other Authors: Yen-Pao Chen
Format: Others
Language:zh-TW
Published: 2013
Online Access:http://ndltd.ncl.edu.tw/handle/14305101220069736927