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題名 當會計師知道自己沒有法律責任的時候還會在意客戶的揭露品質嗎?
Do Auditors Care about Client Firm Disclosure Quality When They Know They Won’T Be Sued? Evidence from Last-Minute Management Earnings Forecast Revisions
作者 潘健民
貢獻者 會計系
關鍵詞 會計師聲譽; 審計公費; 經理人盈餘預測; 預測修正; 法律責任
Auditor reputation; Audit fee; management earnings forecasts; forecast revisions; legal liability
日期 2022-05
上傳時間 14-五月-2026 15:26:44 (UTC+8)
關聯 科技部, MOST108-2410-H004-064, 108.08-109.07
資料類型 report
dc.contributor 會計系
dc.creator (作者) 潘健民
dc.date (日期) 2022-05
dc.date.accessioned 14-五月-2026 15:26:44 (UTC+8)-
dc.date.available 14-五月-2026 15:26:44 (UTC+8)-
dc.date.issued (上傳時間) 14-五月-2026 15:26:44 (UTC+8)-
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=182595-
dc.format.extent 116 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) 科技部, MOST108-2410-H004-064, 108.08-109.07
dc.subject (關鍵詞) 會計師聲譽; 審計公費; 經理人盈餘預測; 預測修正; 法律責任
dc.subject (關鍵詞) Auditor reputation; Audit fee; management earnings forecasts; forecast revisions; legal liability
dc.title (題名) 當會計師知道自己沒有法律責任的時候還會在意客戶的揭露品質嗎?
dc.title (題名) Do Auditors Care about Client Firm Disclosure Quality When They Know They Won’T Be Sued? Evidence from Last-Minute Management Earnings Forecast Revisions
dc.type (資料類型) report