The Effects of Non-audit Services, Fee Dependence and Auditor Tenure on Earnings Quality-The Measure of Performance-Adjusted Discretionary Accruals.

碩士 === 元智大學 === 會計學系 === 92 === This thesis examines whether non-audit services, fee dependence and auditor tenure are associated with earnings quality by using publicly disclosed fee data of listed and OTC firms in Taiwan mandatorily required by the regulation effective in 2002. This study uses the...

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Bibliographic Details
Main Authors: Chun-En Wang, 王純恩
Other Authors: Jia-shiunn Jiang
Format: Others
Language:zh-TW
Published: 2004
Online Access:http://ndltd.ncl.edu.tw/handle/27666823098515548077