Auditor Sanction and Earnings Quality

碩士 === 輔仁大學 === 會計學系碩士班 === 106 ===  This study investigates the relationship between auditor sanction and earnings quality. In addition, the study adds the influence of amending Certified Public Accountant Law to discuss the above relations. This study uses the amount of discretionary accruals as t...

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Bibliographic Details
Main Authors: Fan,Sheng-Yi, 范聖頤
Other Authors: Shih,Tai-Cheng
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/bfxcns