The Effects of Audit Firms’ Industry Specialization and Auditor Tenure on Real Earnings Management
碩士 === 輔仁大學 === 會計學系碩士班 === 102 === The study examines the effects of audit firms’ industry specialization and auditor tenure on real earnings management. The sample of this study consists of TWSE /GTSM listed companies from 1983 to 2013. Following Cohen and Zarowin (2008), this study combines abnor...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/77691146833806820903 |