Does IT-Specific Industry Expertise Improve ReportTimeliness?
碩士 === 國立成功大學 === 會計學系 === 103 === This paper investigates whether the IT-specific expertise of external audit firm influences clients’ level of reporting timeliness. The results suggest that clients have better reporting timeliness when their external audit firms have IT-specific expertise. Further...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/41995457316983791795 |