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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 吳琮璠 | |
dc.contributor.author | Yu-Ying Chu | en |
dc.contributor.author | 朱育瑩 | zh_TW |
dc.date.accessioned | 2021-05-15T17:55:07Z | - |
dc.date.available | 2019-07-29 | |
dc.date.available | 2021-05-15T17:55:07Z | - |
dc.date.copyright | 2014-07-29 | |
dc.date.issued | 2014 | |
dc.date.submitted | 2014-07-17 | |
dc.identifier.citation | 王炳淇、紀海榮,2014,試析注冊會計師法律責任的成因與對策,行政事業資產與財務,5。
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/5287 | - |
dc.description.abstract | 從2000年以來國內外爆發之企業舞弊、掏空案件層出不窮,為財務報表提供確信服務的簽證會計師在企業不利消息傳出後,多成為被懲戒的對象。雖然會計師在查核過程中存在諸多因素,如受查者內部控制具先天性限制、查核證據的取得係採用抽查並非全查等,並不能完全保證公司的財務報表無錯誤或無虛偽不實,且財務報告中存在錯誤或舞弊應屬於管理階層之責任。但為何在許多事件爆發、投資人蒙受鉅額損失後,會計師仍免不了受到法律制裁?
本文的研究目的希望將公司的年報文字資訊進行探勘,以了解會計師在受到懲戒時,其被處分程度是否能由公司年報中看出端倪。過去研究會計師懲戒的文獻多是探討其與實質或形式審計品質、懲戒內容之特性或與企業價值、企業特徵之關聯,並未有文獻研究文字探勘與會計師懲戒程度作關聯性研究。因此本文先針對2000年到2012年發生的會計師懲戒案例作一統計分析,再以公司年報之文字資訊,採用Ordered Probit模型進行關聯性之實證研究,發現公司年報中負面文字語意增加時,受較重懲戒程度的可能性越高。將年報透過人工切割後,不同文字段落亦有不同結果。提供會計師在提出專業查核報告前的覆核時,能夠對年報的文字資訊有所警戒。 | zh_TW |
dc.description.abstract | The outbreak of domestic and foreign enterprises fraud and emptied cases comes out one after the other since 2000. Certified public accountants providing assurance services sometimes were sanctioned after unfavorable news about enterprises was issued. Although there are many factors that cause accountants cannot fully guarantee company’s financial statements are free from fraud or errors, and since the responsibility of detecting financial statement’s error and fraud lies in management, after the outbreak of illegal events that made investors suffer from huge losses, why public accountants cannot be exempted from legal actions?
The purpose of this study is to investigate the narrative information in corporate’s annual report, using text mining technique, to find the relationships between the narrative disclosure and auditor sanction types. According to past literature, the studies of the subject of accountant sanction is usually connected with audit quality in fact and in appearance, sanction content characteristics, company’s stock prices or company’s characteristics. There’s no research analyzing the relationship between narrative texts of annual report with sanction types. Therefore this study starts from making a statistical analysis of sanction cases occurred from 2000 to 2012, then uses ordered probit model to conduct empirical analysis. It reveals that the increase of negative semantic words, the more severe sanction types are likely to occur. This study also finds that different section of annual report has different results. Thus, the accountants should be more careful before reviewing the company’s final financial statements and issuing their opinion report. | en |
dc.description.provenance | Made available in DSpace on 2021-05-15T17:55:07Z (GMT). No. of bitstreams: 1 ntu-103-R01722037-1.pdf: 3183040 bytes, checksum: c700141639484a4fc0c9d5dcae71234a (MD5) Previous issue date: 2014 | en |
dc.description.tableofcontents | 目錄
謝辭 I 中文摘要 II 英文摘要 III 第一章 緒論 5 第一節 研究動機與目的 5 第二節 研究架構與流程 6 第二章 文獻回顧 8 第一節 國內會計師懲戒相關研究 8 第二節 國外與會計師法律責任相關研究 11 第三節 受懲戒會計師案件統計 13 一、 服務類型統計 14 二、 懲戒程度各年統計 15 三、 交付懲戒單位 17 四、 事務所型態統計 17 五、 受懲戒會計師申請覆審以及聲請行政訴訟之統計 21 六、 自服務提供至受懲戒案例經財政部/行政院公告日之平均時間 22 第四節 文字探勘相關文獻 23 第五節 假說建立 25 第三章 研究設計 26 第一節 樣本來源 26 第二節 資料蒐集 27 第三節 變數說明及研究方法 28 第四章 實證結果 32 第一節 敘述性統計 32 第二節 回歸結果分析 34 第五章 研究結論 43 參考文獻 45 附錄一 公司年報全文六類關鍵詞出現次數排名前十五 52 附錄二 會計師法律責任與懲戒制度比較 53 第一節 台灣會計師懲戒制度 53 第二節 大陸與台灣會計師法律責任比較 58 第三節 美國證券法、證券交易法及三國懲戒制度 61 圖目錄 圖 1-1 研究架構流程圖 7 附圖 1 會計師懲戒程序流程圖 57 表目錄 表 2-1 服務類型統計 14 表 2-2 懲戒程度各年統計 16 表 2-3 懲戒機關統計 18 表 2-4 懲戒機關與業務類型統計 19 表 2-5 事務所型態 20 表 2-6 申請覆審及聲請行政訴訟比例 21 表 2-7 受會計師法懲戒之平均時間 22 表 2-8 受證交法處分之案件公司危機日與懲戒日之落後時間 22 表 3-1 樣本篩選程序 27 表 4-1 企業年報全文之敘述性統計 32 表 4-2 Pearson相關係數 35 表 4-3 Spearman相關係數 36 表 4-4 Ordered Probit回歸結果---年報全文 37 表 4-5 Ordered Probit回歸結果---致股東報告書 39 表 4-6 Ordered Probit回歸結果---營運概況 39 表 4-7 Ordered Probit回歸結果---會計師查核報告 40 表 4-8 Ordered Probit回歸結果---財務報告附註 41 附表1 大陸與台灣對於會計師法律責任相關法律規範 59 附表2 三國懲戒制度之比較 63 | |
dc.language.iso | zh-TW | |
dc.title | 會計師懲戒與公司年報文字資訊內涵之關聯性研究 | zh_TW |
dc.title | The Association between Auditor Sanction Types and Information Content of Corporate Annual Report | en |
dc.type | Thesis | |
dc.date.schoolyear | 102-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 許文馨,張裕任 | |
dc.subject.keyword | 年報文字資訊內涵,文字探勘,會計師法律責任,會計師懲戒,Ordered Probit模型, | zh_TW |
dc.subject.keyword | Annual report text information content,text mining,accountant’s legal responsibility,accountant sanction,ordered probit model, | en |
dc.relation.page | 64 | |
dc.rights.note | 同意授權(全球公開) | |
dc.date.accepted | 2014-07-17 | |
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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