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...

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Bibliographic Details
Main Authors: Chih-Fung Yen, 顏志峰
Other Authors: Yao-Tsung Chen
Format: Others
Language:zh-TW
Published: 2014
Online Access:http://ndltd.ncl.edu.tw/handle/71327381386331774671