The Association between Key Audit Matters and Income Smoothing
碩士 === 中原大學 === 會計研究所 === 107 === Besides improving the transparency and value of the financial statements, the extended audit report which is largest difference from previous audit report increased the communication of key audit matters. This change prompts corporate managers to pay more attention...
| 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/2q76aw |