Common Auditor, Industry Specialization and Financial Restatement
碩士 === 國立臺中科技大學 === 會計資訊系會計與財稅碩士班 === 101 === This study examines whether financial restatements are associated with common auditors hired by business groups. This study further investigates whether auditors with industry expertise affects the relation between financial restatements and common audit...
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/ft4tag |