The Effect of Audit Partner Rotation on Audit Fees and Audit Report Timeliness
碩士 === 國立臺灣大學 === 會計學研究所 === 106 === Audit partners in Taiwan under ROCGAAS No. 46 are required to rotate every seven years with a two-year cooling-off period. While lots of papers have already discussed the rotation effect on audit quality, this study differs from prior studies by empirically exami...
| 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/89stdq |