The Impact of the Enron Case, Sarbanes & Oxley Act and the Procomp Case on the relationship between Auditors’ Client Importance and Earnings Quality
碩士 === 輔仁大學 === 會計學系碩士班 === 95 === This study is aimed at detecting the audit quality transition in recent years via examining whether the negative impact of the auditor’s client importance on earnings quality is softened after the occurrence of Enron case, Sarbanes & Oxley Act and Procomp case....
Main Authors: | Wen-Jye Hung, 洪文傑 |
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Other Authors: | Fan, Hung-Shu |
Format: | Others |
Language: | zh-TW |
Published: |
2007
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Online Access: | http://ndltd.ncl.edu.tw/handle/68410698502030568901 |
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