A Study on the Relationship between Accrual-Based Earnings Management and Key Audit Matters: Considering the Influence of Auditor Speciality
碩士 === 輔仁大學 === 會計學系碩士班 === 107 === In order to improve the transparency of financial reporting and shorten the expected gap between financial users and financial reviewers, the International Auditing Standards Board (IAASB) issued the ISA700 「Accounting Review Report」 and related auditing standards...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/ngfn35 |