The Association between Accounting Conservatism and Auditor Tenure
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 101 === Abstract Conservatism principle is one of the most important qualitative characteristics in Conceptual Framework for Financial Reporting. It is also the most influential to the accounting estimation that it could be a proxy for audit quality. Recently, endle...
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| Format: | Others |
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2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/29763659001715472896 |