Audit Fees, Non-Audit Fees and Auditor IndependenceBefore and After the Sarbanes-Oxley Act
碩士 === 國立成功大學 === 會計學系碩博士班 === 94 === This paper examines whether the passing of the Sarbanes-Oxley Act is associated with enhanced auditor independence, by checking fees paid to auditors for audit and non-audit services during the period 2000 to 2003. It is expected that the Act will enhanced audi...
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/90006534430989184139 |