The Effect between CPA Firms Merger and Value Relevance of Audited Clients: An Investigation of Different Merge Size
碩士 === 淡江大學 === 會計學系碩士班 === 104 === This study discusses how the merger of CPA firms affects the value-relevance of audited financial statements. We hypothesized that the merging of CPA firms improves audit quality, which in turn enhances the value-relevance of audited financial statements. We studi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/84wjdq |