Audit Opinions and Abnormal Accruals after SAS No. 33
碩士 === 南台科技大學 === 會計資訊系 === 94 === Abstract After SAS No.58 on January 1, 1989, several studies examine the relation between accounting accruals and modified audit opinions (Francis and Krishnan, 1999; Bartov et al., 2001; Bradshaw et al., 2001). Most evidence shows that accounting accruals is posi...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2006
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| Online Access: | http://ndltd.ncl.edu.tw/handle/67750451866502256234 |