The relationship between key audit matters and discretionary accruals
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 106 === In order to improve the informativeness of audit report to investors, the IAASB requires auditors disclose key audit matters (KAM) in the expanded audit report. The present paper using Taiwanese listed firm in 2016, the first year of adopting KAM disclosure,...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/a46nb3 |