Đang chuẩn bị nút TẢI XUỐNG, xin hãy chờ
Tải xuống
Both IAS and Taiwan SFAS allowed companies to “reclassify” their financial assets in order to avoid having to report a huge loss as a result of the market value measurement; however, the standard also allowed some companies to hide huge losses through this reclassification. The empirical results show that, when financial statements are audited by industry specialists and auditors with market knowledge, the level of information disclosure is higher, and the auditor’s attitude is more rigorous. | Auditor's industry specialization and disclosure quality of IAS No. 39-related accounts