The Impact of A Large CPA-firm Split on Issuing a Going-concern Opinion.
碩士 === 國立彰化師範大學 === 會計學系 === 103 === In recent years, CPA-firms have sought the merger to expand its size and enhanced audit quality. In Taiwan, scholars do many empirical researches about CPA-firms merger. However, empirical results find that merger not necessarily make CPA-firms improve its audit...
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/37171582829966623020 |