The Relationship between Key Audit Matters and Audit Firm Characteristics
碩士 === 國立政治大學 === 會計學系 === 106 === The objective of this thesis is to investigate the relationship between key audit matters (KAMs) and audit firm characteristics. In this study, audit firm characteristics are focused on their independence and ability, and are measured by tenure and industry experti...
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| Format: | Others |
| Language: | zh-TW |
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2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/76zxqw |