A Study on the Relationship between Audit Committee Accounting Experts and Book-tax Differences
碩士 === 國立臺灣大學 === 會計學研究所 === 102 === This thesis investigates the effect of the audit committee establishment and the number of accounting experts on book-tax differences. Book-tax differences may result from the different purposes between the financial reporting standards and tax rules or result fr...
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/71327381386331774671 |