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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王泰昌(Tay-Chang Wang) | |
| dc.contributor.author | Ting-Jung Chang | en |
| dc.contributor.author | 張庭蓉 | zh_TW |
| dc.date.accessioned | 2022-11-23T09:04:00Z | - |
| dc.date.available | 2021-11-08 | |
| dc.date.available | 2022-11-23T09:04:00Z | - |
| dc.date.copyright | 2021-11-08 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-09-27 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/79571 | - |
| dc.description.abstract | 本研究以會計師個人及事務所角度探討產業專家與審計品質之關聯，並考慮會計師擔任產業專家之期間，以我國四大會計師事務所及其所屬會計師為研究對象，並以受查公司裁決性應計數之絕對值作為衡量審計品質代理變數，俾瞭解產業專家經驗與審計品質之關係。本研究以1985年至2019年之台灣上市及上櫃公司資料為研究對象及期間，模型一實證結果，未能支持當會計師個人及事務所為產業專家時，審計品質較佳之假說，而模型二實證結果亦未能支持會計師個人及事務所為有經驗的產業專家，其審計品質較經驗不足的產業專家高，即不支持成為產業專家後，其累積查核經驗越長，對審計品質有正向影響之結果。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-23T09:04:00Z (GMT). No. of bitstreams: 1 U0001-1609202122025000.pdf: 1604074 bytes, checksum: 0607d2231d0c27c8020fc65d768e2d0a (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究架構 4 第二章 文獻探討 5 第一節 審計品質 5 第二節 產業專家 8 第三章 研究方法 10 第一節 研究假說 10 第二節 實證模型 12 第三節 樣本及資料來源 25 第四章 實證結果與分析 28 第一節 敘述性統計 28 第二節 相關係數分析 33 第三節 迴歸結果分析 36 第四節 額外測試 45 第五章 結論與建議 55 第一節 研究結論 55 第二節 研究限制 57 第三節 研究建議 58 參考文獻 59 | |
| dc.language.iso | zh-TW | |
| dc.title | 產業專家經驗與審計品質之關聯：以台灣為例 | zh_TW |
| dc.title | The Relationship between the Specialist Experience and Audit Quality：Evidence from Taiwan | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 劉嘉雯(Chia-Wen Liu) | |
| dc.contributor.oralexamcommittee | 林瑞青(Hsin-Tsai Liu),蔡元棠(Chih-Yang Tseng) | |
| dc.subject.keyword | 審計品質,裁決性應計數,產業專家,產業專家經驗, | zh_TW |
| dc.subject.keyword | Audit Quality,Discretionary Accruals,Industry Specialist,Experience, | en |
| dc.relation.page | 64 | |
| dc.identifier.doi | 10.6342/NTU202103221 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2021-09-28 | |
| 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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