會計實證研究一
This course covers empirical research in both financial accounting and auditing. The topics to be discussed in the financial accounting research include accounting information and securities price, accounting-based valuation model, earnings management and contracting theory, and analyst forecasts etc. The auditing empirical research contains issues in the audit market such as audit risk management and client acceptance decision, audit reputation and auditor choice, audit tenure, and audit independence and audit and non-audit pricing etc.