The Association between Key Audit Matters and Audit Quality: Impacted by CPA Firms and CPAs
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 106 === The purpose of this thesis is to explore the association between Key Audit Matters (KAM) and audit quality, and it uses Financial Statement Divergence Score (FSD Score) proposed by Amiram et al. (2015) as the proxy variable for audit quality. Furthermore,...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/k6438t |