A Study on the Value Relevance of Key Audit Matters and Auditors’ Industry Speciality
碩士 === 輔仁大學 === 會計學系碩士班 === 107 === This paper aims to discuss the impact of key audit matters on the value-relevance of enterprises and examine whether industry expert auditors can strengthen this relevance. This study examines listed companies in Taiwan, during 2013 to 2018. Key audit matters are...
| 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/34vej3 |