A Study on the Effect of Auditor''s Substantial Independence and Restatement Type
碩士 === 國立中興大學 === 會計學研究所 === 103 === Although the Sarbanes-Oxley Act have effectively reduced the probability of financial fraud, restatements still occur from time to time. The information asymmetry problems become more seriously due to the active business environment; besides, many accounting prin...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52037593386380135750 |