The Effects of Audit Committee Diligence, Accounting Complexity and Audit Industry Specialization on Earnings Quality
碩士 === 銘傳大學 === 會計學系碩士班 === 104 === This study investigates whether audit committee diligence is positively associated with earnings quality, as proxied by unsigned discretionary accruals, and how accounting complexity affects diligence-earnings quality association. This paper also examines how exte...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/35938097494393798517 |