Audit Style and Financial Statement Comparability
碩士 === 東吳大學 === 會計學系 === 103 === This study investigates the influence of audit on financial statements comparability. Following Francis et al. (2013), we use auditor style as an alternative item to measure audit differences, and use accruals differences in earnings as an alternative of financial st...
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/t774b9 |