The Association between Auditor Industry Specialization and Firms’ Disclosure of Internal Control Weaknesses-Evidence from IPO companies in Taiwan

碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 107 === This paper discusses the association between auditor industry specialization and firms’ disclosure of internal control weaknesses. Using the binary Logistic regression to test the hypotheses. The samples adopted in the study are 151 firms under 25 classifi...

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Bibliographic Details
Main Authors: Ju-HsuehWen, 溫如雪
Other Authors: Hua-Wei Huang
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/843ynu