- 期刊
An Essay on Applying the Property Right Model in Auditing
產權模型在審計上之應用
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並列摘要
This study applies the property right model of Hart and Moore [1990, JPE] to analyze two challenges of today's accounting profession: (1) ”the issue of project ordering”, especially when the accounting firm is facing multiple investment opportunities, while, has only limited resources at its disposal. (2) ”the multiple consultant effect” which refers to local-level accountants' tendency of reinvesting consulting facilities locally despite the fact that some far more superior consulting facilites have already existed at the nation-level office.
延伸閱讀
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