The Association between the Contagion effect of Audit Failure and Accounting Conservatism
碩士 === 國立臺中科技大學 === 會計資訊系碩士班 === 106 === This paper investigates if the audit failures have contagion effects on the accounting conservatism of other audits conducted by the audit office and the auditor. I find a negative relationship between accounting conservatism and the office-level audit failur...
| 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/ck2x53 |