Auditors' Industry Specialization and the Value-relevance of Financial Statement
碩士 === 輔仁大學 === 會計學系碩士班 === 100 === This study is aimed at exploring the effect of auditors' industry specialization on the value relevance of financial statement. Following Balsam et al. (2003), this study uses the client revenue-based market share to measure the industry-specialization and de...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/38014016438761807457 |