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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王泰昌 | |
dc.contributor.author | Ching-Wen Chang | en |
dc.contributor.author | 張靜雯 | zh_TW |
dc.date.accessioned | 2021-06-08T03:52:09Z | - |
dc.date.copyright | 2018-08-21 | |
dc.date.issued | 2018 | |
dc.date.submitted | 2018-08-19 | |
dc.identifier.citation | 王振東,1993,我國上市公司會計師更換因素之實證研究,國立政治大學會計研究所碩士論文。
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/21900 | - |
dc.description.abstract | 本研究立基於會計師是否跳槽,從而延伸出以下三個部分:首先探討有無跳槽紀錄之會計師的審計品質是否不同;再來研究客戶跟隨會計師跳槽對下一期審計品質之影響;最後找出客戶跟隨會計師更換事務所之原因。研究樣本為1983年至2016年間會計師有跳槽紀錄者,共2,514筆觀察值。
第一部分探討有無跳槽紀錄之會計師的審計品質是否不同,本研究之實證結果顯示:若以會計師於1983年至2016年間是否具有跳槽紀錄來定義會計師跳槽與否,則具有跳槽紀錄之會計師之審計品質較無跳槽紀錄之會計師來得差,實證結果具有10%之顯著水準;然若改以會計師實際跳槽年度來定義跳槽與否,實證結果則無法支持有無跳槽紀錄之會計師之審計品質間存有差異。 第二部分研究當客戶跟隨會計師跳槽對下一期審計品質之影響,實證結果顯示:當會計師跳槽而客戶跟隨(FOLLOW),對下一期之審計品質有負面影響,實證結果具有10%之顯著水準;當會計師自小型事務所跳槽至大型事務所(STB)而客戶跟隨簽證會計師跳槽,對下一期之審計品質則有正面影響,實證結果具有1%之顯著水準。 第三部分欲找出客戶跟隨會計師跳槽之原因,實證顯示:當企業前一期收到非無保留意見(ART=1)與前一期之資產總額(LASSET)愈高時,企業愈不會跟隨會計師跳槽;然而,當會計師於前一期某產業之客戶營收市佔率(CPAEXP)愈高以及前一期資產報酬率(ROA)愈高時,企業愈會跟隨會計師跳槽。 | zh_TW |
dc.description.provenance | Made available in DSpace on 2021-06-08T03:52:09Z (GMT). No. of bitstreams: 1 ntu-107-R05722041-1.pdf: 1423227 bytes, checksum: a54a1723573a2bf72dec4ac2aaed5c05 (MD5) Previous issue date: 2018 | en |
dc.description.tableofcontents | 摘要 i
Abstract ii 致謝 iv 目錄 v 圖目錄 vii 表目錄 viii 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機及目的 2 第三節 研究架構 4 第二章 文獻回顧 5 第一節 審計品質 5 第二節 客戶更換會計師 8 第三章 研究方法 10 第一節 研究假說 11 第二節 研究模型及變數說明 14 第三節 資料來源與樣本選取 26 第四章 實證結果與分析 36 第一節 有無跳槽紀錄之會計師之審計品質有差異(模型一) 36 第二節 當客戶因會計師跳槽而更換事務所對下一期審計品質有影響(模型二) 42 第三節 客戶跟隨會計師跳槽之原因(模型三) 46 第五章 研究結論、限制與建議 50 第一節 研究結論 50 第二節 研究限制 51 第三節 研究建議 51 參考文獻 52 | |
dc.language.iso | zh-TW | |
dc.title | 會計師跳槽與否與客戶跟隨與否對審計品質之影響 | zh_TW |
dc.title | The impact of Auditors job-hopping or not and Clients following or not on Audit Quality | en |
dc.type | Thesis | |
dc.date.schoolyear | 106-2 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 劉嘉雯 | |
dc.contributor.oralexamcommittee | 李啟華,林瑞青 | |
dc.subject.keyword | 會計師跳槽,客戶跟隨,審計品質, | zh_TW |
dc.subject.keyword | accountant job-hopping,client’s follow-up,audit quality, | en |
dc.relation.page | 56 | |
dc.identifier.doi | 10.6342/NTU201802241 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2018-08-19 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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