The impact of financial restatement on audit fees

碩士 === 國立政治大學 === 會計研究所 === 98 === Audit fees is one of the major factors affecting quality, and there are many audit firms in China, so it is easier to produce vicious competition . Furthermore, the number of Chinese listed company which has restated financial report is increasing in recent years....

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Bibliographic Details
Main Author: 嚴珮珊
Other Authors: 戚務君
Format: Others
Language:zh-TW
Published: 2010
Online Access:http://ndltd.ncl.edu.tw/handle/47180181913224760777