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...
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/afaajm |