Audit Committee Characteristics and Fee Discounting for Initial Audit Engagements
碩士 === 國立成功大學 === 會計學系 === 106 === This paper examines whether fee discounting for initial audit engagements still exists in Taiwan and how characteristics of audit committees smooth down effects of low-balling. As a result of high passing rate in obtaining accountant licenses and the policy of canc...
Main Authors: | Yi-ChengTsai, 蔡煜程 |
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Other Authors: | Hua-Wei Huang |
Format: | Others |
Language: | en_US |
Published: |
2018
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Online Access: | http://ndltd.ncl.edu.tw/handle/9372m3 |
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