Auditor Industry Expertise and Credit Rating:A Firm Level and Individual Auditor Level Analysis
碩士 === 國立成功大學 === 財務金融研究所 === 100 === In this study, we examine the association between credit rating and an auditor’s industry expertise by using Taiwanese data. In light of previous studies (e.g., Li et al. 2010) examining only the relation between industry specialization and cost of debt at only...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/47437484118636504812 |