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Keywords: Audit pricing
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Journal Articles
European Journal of Management and Business Economics (2025) 34 (4): 405–421.
Published: 12 July 2023
...計費用的上昇對公司帶來的影響;這或會確保審計費用的增加、不會對有關公司的貨幣頭寸或盈利狀況產生重大的影響。 研究的原創性/價值 本研究有別於從前的研究,因它的焦點在於短期債權人可能的監督的影響給拔除的情況下,在信用違約互換交易啟動後,以監督為目的私人貸款者激勵的變化。鑒於對私人貸款者來說,監督不是不需要成本的;而且,為他們的借貸者的信用違約互換交易會為這個成本結構帶來變化,我們記錄了審計員如何對以監督為目的的激勵的有關改變作出回應。 Audit pricing Credit default swaps Investor protection Interactive...
