The Spillover Effect on Audit Quality:Evidence by Taiwan CPA Firm Registration and Inspection by PCAOB
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 107 === The purpose of this study is to investigate the effect of the registration and inspection program of the Public Company Accounting Oversight Board on the audit quality of both CPA firms and accountants in Taiwan. The accountant audited whether the America...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2019
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Online Access: | http://ndltd.ncl.edu.tw/handle/n3pgqj |