The Association between Internal Audit Quality and Earnings Management
碩士 === 國立雲林科技大學 === 會計系 === 105 === The purpose of this study is to explore the relationship between the characteristics of internal auditors (IAs) and earnings management (proxied by the absolute values of discretionary accruals (|DA|) and real earnings management (REM), respectively). Due to the d...
| 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/jy997z |