No. 1727, Sec. 4,Taiwan Boulevard
Xitun District
Taichung City, Taiwan 407
Taiwan
Tunghai University - Department of Accounting
management accounting research, China
Chinese Firms, Information and Communication Technology, Management Accounting and Controls, Mediating Effects, Moderating Effects
engagement partner, engagement quality review partner, contact partner, review process
strategic alignment; supply chain; audit risks; audit fees; industry specialist auditors; prospector strategy; defender strategy
Audit report failure, Type I error, Type II error, reputation penalty, going-concern opinion
Chinese firms, management accounting and controls, firm performance