The Impact of Auditor Change after Accounting Restatementson Audit Quality
碩士 === 國立成功大學 === 會計學系 === 105 === This study explores the impact of auditor change after the announcement of the accounting restatement on the audit quality. Prior research found that developing firms, which have poor financial performance, high debt ratio, greater market pressure, weak corporate g...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2017
|
Online Access: | http://ndltd.ncl.edu.tw/handle/xkwjj7 |