The Relationship Between Accounting Accruals and Audit Opinions - The Influence of Board Monitoring
碩士 === 東海大學 === 會計學系 === 96 === Francis and Krishnan (1999) find that auditors are more likely to issue unclean audit opinions for high-accruals firms. However, Tsai and Hsu (2004) and Bradshaw et al. (2001) do not find the same result. This study examines whether auditors’ conservative reporting be...
| 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/96155619724539265626 |