Mandatory Auditor Rotation and Earnings Management of Controlling Shareholders – The Perspective of Groups within the Big Four Audit Firms
碩士 === 東海大學 === 會計學系 === 99 === This study explore whether there are distinct differences between the profit management control effect on the control deviation of control shareholders and pledge shares or not, which are triggered by the intra-groups and inter-groups auditor rotation in big accountin...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/27581392256516379441 |