The market response of Key Audit Matters
碩士 === 銘傳大學 === 會計學系碩士班 === 106 === This paper only focuses on how market reacts on Key Audit Matters(KAMs). We construct a sample from the audit reports of firms listed on Taiwan Stock Exchange in 2016. First, we collect the first-time disclosure KAMs numbers and types of the sample firms, then we...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/9u52ae |