An Empirical Study of Key Audit Matters and Earnings Conservatism

碩士 === 中原大學 === 會計研究所 === 106 === Financial Supervisory Commission in Taiwan responds to the reform trend that has emerged from the West, and revise the relevant auditing standard communiques in accordance with International Standards on Auditing ISA700. It also stipulates that the listed company wi...

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Bibliographic Details
Main Authors: Yu-Ting Kuo, 郭宇婷
Other Authors: Teng-Sheng Sang
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/h52c8d