The impacts of the audit scope of the parent companies’, auditors on the earnings quality of consolidated financial statements.
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === This thesis examines whether the audit scope limitations due to material subsidiaries not audited by the principal auditor of the parent’s company adversely affect the earnings quality of consolidated financial statements, using a sample of Taiwan’s listed and OTC...
| 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/56020690503807142654 |