Association between Auditor Efficiency and Audit Fee : Evidence from Initial Audit Engagements
碩士 === 中原大學 === 會計研究所 === 96 === The practice of discounting on initial audit fee commonly raises public’s concerns, but such a condition has not been found in prior literatures. Simon and Francis (1988) shows that audit fees are often discounted in the first three years’ engagement. For Taiwan, pre...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
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| Online Access: | http://ndltd.ncl.edu.tw/handle/21883795705817889851 |