Fair Value Measurements, Auditor Industry Expertise, and Audit Fees─Evidence from the Banking Industry in Taiwan
碩士 === 銘傳大學 === 會計學系碩士班 === 100 === International adoption of IFRS has become the mainstream. To enhance the competitiveness between Taiwan and other countries, Taiwan adopt IFRS to prepare of financial statements since 2013. Because IFRS conversion is a complex process, enterprises paying the accou...
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/p55ekr |