The Effect of Ultimate Ownership on Auditor Independence:Evidence from Audit Opinion in Financially Distressed Company
碩士 === 國立彰化師範大學 === 會計學系 === 93 === This study examines the relation between ultimate ownership and audit opinion in financially distress company, where ultimate ownership is surrogated by controlled shareholder’s control rights and cash flow rights. The empirical results are as follows: (1) The hig...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/55118741472021801073 |