The Effect of PCAOB Inspection Report Part II Release on Auditors’ Reporting Behavior
碩士 === 國立臺灣大學 === 會計學研究所 === 106 === This research examines whether the release of PCAOB inspection part II reports affects auditors’ issuance of going-concern opinions. Prior literature of PCAOB inspection focuses on part I reports. However, the release of part II reports shows significant deficien...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/5k9s9u |