Relationship Among Earings Management, Type of CPA Firms, Audit Quality

Autor:	Liu, Chin Fu, 劉進福
Rok vydání:	2013
Druh dokumentu:	學位論文 ; thesis
Popis:	101 In the financial statements is the company's financial position and results of opera-tions, earnings reports false will cause the decline in the quality of corporate earnings, will also affect the reliability of financial reporting. In this study, audit size in accord-ance with the Big-4, type of organization (ORG) and the number of employees (EMP) is divided into three types;Purpose of this study is to investigate the impact between the type of the CPA firms, audit quality and earnings management between the three. The empirical results show that type of CPA firms and industry specialization on earnings management has a significant and positive impact; Type of CPA firms have a significant and positive impact on the industry specialization.
Databáze:	Networked Digital Library of Theses & Dissertations
Externí odkaz:	http://ndltd.ncl.edu.tw/handle/97353731576015510522 Zobrazit plný text záznamu