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...

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Bibliographic Details
Main Authors: Chen Jia Xing, 陳家興
Other Authors: Hung Sheng Min
Format: Others
Language:zh-TW
Published: 2015
Online Access:http://ndltd.ncl.edu.tw/handle/t774b9