Accounting Firms' Scale, Company Financial Characteris-tic and Relation of Accruals

碩士 === 中國文化大學 === 會計研究所 === 95 === According to the foreign scholars’ researches, if the company has a lot of accruals, it will hire Big-4 accounting firms to audit theirs’ financial reporting to assure credible accruals. But there are more and more fraudulent cases occurring in our listed compa-nie...

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Bibliographic Details
Main Authors: Wei-Sheng Chiu, 邱偉聖
Other Authors: Jin–Fa Hwang
Format: Others
Language:zh-TW
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/87377637536897554536