Effects of Passage of Tax Agent Act on Proprietorship Audit Firms in Taiwan
碩士 === 國立雲林科技大學 === 會計系 === 104 === This study examines the association between operating performance and overlapped businesses of Taiwanese proprietorship audit firms during the pre-Tax Agent Act and post-Tax Agent Act periods. Empirical data sources from the 1992 to 2012 Survey Report of Public Ac...
| 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/33312901674833981795 |