A study on examining the effect of auditor’s quality and financial regulations on earnings management by utilizing Benford''s law

碩士 === 國立臺北科技大學 === 經營管理系碩士班 === 100 === Benford’s Law is a digital methodology. It been widely used to detect financial issues in recent 20 years. In this study, we detect enterprises behavior of window dressing, and evaluate recent finance regulation such as U.S. “The Sarbanes-Oxley Act “to preven...

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Bibliographic Details
Main Authors: Ting-Hui Chiu, 邱定慧
Other Authors: Feng-Yi Lin
Format: Others
Language:zh-TW
Published: 2012
Online Access:http://ndltd.ncl.edu.tw/handle/afaajm