The Effects of Operational Complexity, Auditors’Industry Spcialization and the Audit Scope with Respect to the Affiliate Investment on Accruals Quality
碩士 === 輔仁大學 === 會計學系碩士班 === 94 === The purpose of this study is to investigate the effects of corporate operational complexity on accruals quality. I use the degree of geographic and industrial diversification to proxy for operational complexity. I further examine whether the auditors’ industry spec...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/20208612687581459022 |