A Game Theoretical Analysis of The Impact of Damage Apportionment on Internal Control System and Audit Effort
碩士 === 國立臺北大學 === 會計學系 === 107 === This paper extends Pae and Yoo (2001) 's model, studying the impact of damage apportionment on internal control system quality and audit effort by a game-theoretic model. This paper adds the regulations of Article 20-1 of Taiwan Securities Exchange Act into ou...
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/a7xab4 |