The Effect of Auditor Changes and Family-Controlled Firms on Financial Report Lag
碩士 === 朝陽科技大學 === 會計所 === 92 === We might expect an increase in audit report lag with a new client-auditor relationship because of the start-up time necessary for a new auditor to become familiar with client records, operations, internal controls and the prior periods’ working papers (DeAngelo, 1981...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/92460408724788299615 |