The Effects of Auditor Industry Specialization and Client Importance on Earnings Conservatism-Emprical Measure Based on Individual Level versus Firm Level
碩士 === 輔仁大學 === 會計學系碩士班 === 96 === This thesis examines the influence of auditors’ industry specialization and clients’ importance on earnings conservatism, using a sample of Taiwan listed and OTC companies from 2002 to 2007. While previous research used to take audit firms as a whole to investigate...
| 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/18505571482480455404 |