Audit Quality and Earnings Management: Empirical Study of Taiwan Banking Industry
碩士 === 中原大學 === 會計研究所 === 102 === Banking is a regulatory industry, thus it may amplify the need for auditor industry specialization. This study aims to examine the effects of auditor size and industry specialization on earnings management surrogated by discretionary provision for banks. For my empi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/st8z23 |