The Impact of Key Audit Matters on Audit Report Timeliness, Audit Quality, and Audit Cost.
碩士 === 銘傳大學 === 會計學系碩士班 === 106 === This research collects the domestic listed companies’ audit reports to summarize the number and type of key audit matters. Referring to prior studies, we measure the audit efficiency as the days between the fiscal year end and audit report date. We also use the ab...
| 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/sz8253 |