The Effects of Key Audit Matters on Audit Reporting Lag
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 106 === With ISA700 and 701 issuing, IAASB hope to increase the transparency of the audit process as well as increase the relevant information about the company. Using 2016 Taiwan public companies as a sample, this study aims to investigate the association between t...
| 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/pv88jm |