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...

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Bibliographic Details
Main Authors: Yalian Chen, 陳亞蓮
Other Authors: Chan-Jane Lin
Format: Others
Language:en_US
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/xauhge

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