The Relation between Dual Signature and Audit Quality Change: Evidence from China
碩士 === 國立成功大學 === 會計學系碩博士班 === 98 === This study examines the audit quality before and after canceling supplementary audit and dual audit in China. The empirical results indicate: approximately, Big 4 didn’t supply higher audit quality than Non-big 4 no matter before or after the policies are cancel...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2010
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Online Access: | http://ndltd.ncl.edu.tw/handle/94520397749820053360 |