An Empirical Study of Audit Report Lag in Taiwan
碩士 === 國立臺灣大學 === 會計學研究所 === 81 === An important qualitative attribute of financial statements is timeliness. This recognition motivates recent research on audit report lag which is the number of calendar days from fiscal year- end to the audit report da...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
1993
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| Online Access: | http://ndltd.ncl.edu.tw/handle/36362733037448326858 |