The Relationship between Disclosure of Key Audit Matters and Earnings Quality
碩士 === 國立臺灣大學 === 會計學研究所 === 106 === This paper examines the relationship between the disclosure of Key Audit Matters in audit report and earnings quality. On 2016, Financial Supervisory Commission requires that auditors of companies listed at stock exchange market or over-the-counter market should...
| 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/94e947 |