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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64252

    Title: The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?
    Other Titles: 審計失敗對會計師保守主義的影響:ENRON案是否存在產業蔓延效果?
    Authors: 陳慶隆;傅鍾仁;張福星
    Contributors: 淡江大學會計學系
    Keywords: 審計失敗;保守主義;蔓延效果;裁決性應計數;Contagion effect;Audit failure;Discretionary accruals;Conservatism
    Date: 2005-01
    Issue Date: 2013-03-12 13:14:22 (UTC+8)
    Publisher: 臺北市:政治大學會計系財團法人李先庚會計文教基金會
    Relation: 會計評論=International Journal of Accounting Studies 40,頁31-67
    Appears in Collections:[會計學系暨研究所] 期刊論文

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