The Effects of Auditor Industry Specialization and Tenure on Enterprise Book-Tax Difference
碩士 === 國立中興大學 === 會計學研究所 === 105 === This study examines the effects of auditor industry specialization and tenure on enterprise book-tax difference (BTD). Past literatures pointed out that BTD is associated with firm’s earning management and tax avoidance. Certified public accountant (CPA), the fir...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/28222174082769105996 |