The Association between Modified Audit Opinion and Accounting Restatements
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 104 === This study is to examine whether modified audit opinions (MAOs) provide information related to financial restatement. Based on a sample of financial restatement issued by Taiwan listed firms during years 2001 to 2010, this study finds that, first, there is a...
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| Format: | Others |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/29121956233515613853 |