The Impact of Management with Working Experience of CPA Firms on Earnings Management
碩士 === 臺灣大學 === 會計學研究所 === 95 === The collapse of Enron Corporation has brought the “revolving door” into sharp focus. In Taiwan, corporations often employ a former employer at an accounting firm as a director or a financial officer. This practice can have an impact on auditor independence and the q...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2007
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Online Access: | http://ndltd.ncl.edu.tw/handle/88220177103350517731 |