臺大管理論叢第31卷第3期

230 Auditors’ Signing Networks and Auditor Independence: Empirical Evidence from Going-Concern Opinions collaboration provides a channel for transferring knowledge and informal benchmarking and communication. In addition, the results show well-connected auditors receive more oversight from their signing networks and boost auditors’ feelings of accountability by increasing audit effort.

RkJQdWJsaXNoZXIy ODg3MDU=