The Relationship between Auditor IT expertise and Audit Fees
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 the audit fees of clients. The results suggest that auditors can charge higher audit fees when they have IT-specific expertise. Furthermore, this paper also examines whether...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/06629245451015633768 |