The Influence of Accountant's Industrial Specialized Ability and Client’s Bargaining Ability on Conservatism
碩士 === 中國文化大學 === 會計研究所 === 94 === This thesis examines the influence of accountant's industrial specialized ability and client’s bargaining ability on conservatism. Previous literatures find that accountant’s industry specializations are better able to identify errors and are a mitigating fact...
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| Format: | Others |
| Language: | zh-TW |
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2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/20274768147674217011 |