Does Certified Public Bookkeepers Act Affect Audit Firms?
碩士 === 國立雲林科技大學 === 會計系 === 105 === This study examines whether the passage of Tax Agent Act affects the overlapping businesses and operating performance of proprietorship audit firms in Taiwan. Further, we investigate the association between overlapping businesses and operating performance of propr...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/xy3hpp |