The Relation between the Establishment of Audit Committee and the Internal Control Weakness - Evidence from Taiwan IPO Firms
碩士 === 銘傳大學 === 會計學系碩士在職專班 === 105 === This study examines the effects of the establishment of audit committees on the internal control weakness for IPO firms in Taiwan. We use “internal control improvement proposals and improvements proposed by auditors in the latest three years” in the prospectus...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/35468728660238332471 |