The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/64252

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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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