successor auditor 中文意思是什麼
successor auditor
解釋
後任審計師-
In the sample of auditor change firms in 2001 and 2002, we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor
本文以2001年和2002年發生審計師變更的上市公司為研究樣本，發現在審計師變更的前一年，變更公司的可操縱應計利潤顯著降低，而在變更當年，可操縱應計利潤卻顯著提高。
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