The Impact of A Large CPA-Firm Split on Earnings Management.
碩士 === 國立彰化師範大學 === 會計學系 === 103 === This paper uses discretionary accruals as a measure of audit quality to discuss after a part of accountants moved from Ernst &; Young in 2008 to DIWAN which was founded in 2009 that became a Big Four and a non-Big Four CPA Firms in Taiwan, how CPAs affect ent...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/76453237097125957452 |