AN ANALYTICAL STUDY OF THE ISSUE OF COLLUSIONS BETWEEN MANAGERS AND AUDITORS
| Autor: | CHANG,WEI-CHENG, 張暐正 |
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| Rok vydání: | 2016 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 104 This study discusses the issue of collusions between managers and auditors. In order to reduce the damage of company from collusions between managers and auditors, we specifically want to derive the condition for the managers to collude successfully with auditors. Furthermore, we investigate what company can do to reduce the possibility of collusions between managers and auditors. The results show the ways companies can reduce the possibility of collusions between managers and auditors include: 1. Build and enhance the implementation of corporate governance. 2. Increase legal liability for the managers and auditors or increase managers’ proportion of shareholdings. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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