Audit Firm Switch And Earnings Quality
碩士 === 國立中興大學 === 會計學研究所 === 105 === Using the absolute value of discretionary accruals as the proxy of earnings quality, this studyinvestigates the association between earnings quality and auditor switch. The study further examines how different types of companies that had auditor switch affects th...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87436917932923833971 |