Internal Audit Quality, Internal Control Deficiencies and Earnings Management
碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 101 === Public companies must set up internal control system (ICS) according to the Securities and Exchange Act. However, the implementation level of ICS should be assessed by internal auditing department in case of the frauds no matter how the companies have be...
| 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/9mkx58 |