Fair Value Hierarchy, Auditor Industry Expertise and Audit Fees – Evidence from the Industry in China & Hong Kong Bank
碩士 === 長榮大學 === 經營管理研究所 === 101 === Using the information about fair value hierarchy in the financial statements released by China’s banking institutions during 2007 to 2012 and Hong Kong’s during 2005 to 2012, this study examines the association between fair value hierarchy and audit expertise on a...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/96vv8f |