Effects of auditor quality and auditor concentration on operating performance of audit firms
博士 === 雲林科技大學 === 管理研究所博士班 === 98 === In defining audit quality, DeAngelo(1981) assumes that the probability of discovering a breach or errors in client’s accounting system is positive and fixed, implying no variation in auditor’s competency. As no information about auditor’s competency is available...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/15830817603742180498 |