Essays on internal control mechanisms and real earnings management
博士 === 元智大學 === 管理學院博士班 === 103 === Essay One This research examines the association between the characteristics of audit firms, audit committees and remediation efficiency of internal control deficiencies. By measuring improvement of internal control as remediation efficiency, we find poor remediat...
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Format: | Others |
Language: | en_US |
Online Access: | http://ndltd.ncl.edu.tw/handle/44695934879302916937 |