The Relationship between Directors’ and Officers’ Liability Insurance and the Degree of Key Audit Matters Disclosure
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 107 === Taiwan implements the new auditor’s report in fiscal year 2016. The new report includes a new paragraph, Key Audit Matters (KAM), which is expected to increase the information value of auditor’s report. This study investigates the association between director...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/sytfjs |