The Effect of Whether Being Audited by the Same CPA Firms on the Abnormal Related Party Transactions of the Affiliated Business Groups

碩士 === 國立彰化師範大學 === 會計學系 === 105 === Abstract The transaction cost through related party transactions of the affiliated business groups could lower the cost, however related party transactions of the affiliated business groups are utilized by firms in order to manipulate financial report. In a previ...

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Bibliographic Details
Main Authors: CHEN,YING-JHEN, 陳盈臻
Other Authors: Fang,Chun-Ju
Format: Others
Language:zh-TW
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/ahuv9f