Auditors’ Characteristics, Audit Reporting Lag,and Restatement
碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 103 === The paper examines the relationship between auditor’s characteristics and reporting lag in Taiwan, and it focuses on industrial expertise and audit tenure on auditors’ characteristics. We expect that industrial specialized auditors and auditors who have l...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Online Access: | http://ndltd.ncl.edu.tw/handle/xbgbt4 |