The Effects of Auditor Current and Past Industry Experience on Client Earnings Quality: Evidence from China
碩士 === 國立成功大學 === 會計學系 === 102 === This paper investigates the effects of auditor current and past industry experience on client earnings quality. We propose that auditors industry experience should be accumulated across time, and that the common measure of auditor industry specialization employed i...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a66un7 |