The Influence of Fraud Risk and Auditor Industry Specialization on Audit Fees after Split-Share Structure Reform
碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 103 === This study aims to investigate the variation of audit fees after the adoption of Split-Share Structure Reform in China (SSSR). We examine the impact of auditor specialization and fraud risk on the variation of audit fees pre and post the SSSR. We define b...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Online Access: | http://ndltd.ncl.edu.tw/handle/45hj9j |