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當代會計 Journal of Contemporary Accounting |
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202405 (25:1期)期所有篇 |
- 新冠肺炎疫情初期及後期對查核期間與客戶盈餘管理之影響 The Effect of Early and Late COVID-19 Crisis Period on Audit Timelag and Firms’Earnings Management
- 董監事薪酬揭露方式對盈餘管理之影響 The Impact of Director and Supervisor Compensation Disclosure on Earnings Management
- 經理人過度自信、租稅規避與成本僵固性之關聯性 The Correlation between Manager Overconfidence, Tax Avoidance and Cost Stickiness
- 會計師輪調對關鍵查核事項揭露的影響 The Impacts of Audit Partner Rotation on the Disclosure of Key Audit Matters
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