Does Mandatory Audit Firm Rotation Improve Audit Quality: Evidence from China State-Owned Enterprises
碩士 === 國立臺灣大學 === 會計學研究所 === 105 === Having witnessed a series of financial fraud cases, China started to introduce mandatory auditor rotation rules. The State-owned Assets Supervision and Administration Commission of the State Council (SASAC) introduced a series of rules in 2004-2006 to assign audi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/xauhge |