An Analytical Study of The Impact of The Upper Limit of The Auditors' Legal Liabilities on Audit Quality
碩士 === 國立臺北大學 === 會計學系 === 103 === This study extends Schwartz(1997)’s model, studying the impact of the upper limit of the auditors’ legal liabilities on audit quality and investment level chosen by investors. This study assumes two kinds of upper limits: The multiple of audit fees and the percenta...
| 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/89742010123122925033 |