The Determination and influence of busy auditors
碩士 === 國立臺北大學 === 會計學系 === 107 === This study uses the number of clients to measure the busyness of audit partner, and uses the absolute value of discretionary accruals to proxy for audit quality. Using a sample of listed firms in the Taiwanese capital market for the years from 2011 to 2017, I exami...
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/23mc2x |