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...

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Bibliographic Details
Main Authors: Shang-De Chou, 周尚德
Other Authors: 陳耀宗
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/89stdq

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