Auditor Industry Specialization and Audit Quality- An Application of Propensity Score Matching Method
碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 102 === This study examines whether auditor industry specialization, measured using the auditor’s within-industry market share, improves audit quality proxied by the magnitude of absolute discretionary accruals. The full sample results run by cross-sectional reg...
| 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/nmqx8v |