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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 陳坤志 | zh_TW |
| dc.contributor.advisor | Kun-Chih Chen | en |
| dc.contributor.author | 賴俞均 | zh_TW |
| dc.contributor.author | Yu-Chun Lai | en |
| dc.date.accessioned | 2023-07-19T16:39:12Z | - |
| dc.date.available | 2023-11-09 | - |
| dc.date.copyright | 2023-07-19 | - |
| dc.date.issued | 2023 | - |
| dc.date.submitted | 2023-06-02 | - |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/87815 | - |
| dc.description.abstract | 本研究旨在探討企業違法事件與審計風險的關聯性，本文以審計公費、關鍵查核事項數、更換會計師事務所與財務報表重編四項觀察審計風險。以台灣公開發行公司的資料為樣本。實證結果發現當企業發生違法事件時，關鍵查核事項數目會增加，也會增加更換事務所的機率，顯示審計風險較高。除此之外，將違法事件分類後，關鍵查核事件與金融稅務及食品安全事件呈正向關係，而更換事務所與員工關係之違法事件相關。以審計公費而言，無證據顯示與違法事件呈現正相關，僅有稅務金融及食品安全事件會增加審計公費，環境保護事件則會與審計公費呈現負向關係。財務報表重編機率則與違法事件無顯著關係。整體而言，企業違法事件會影響審計風險的狀況，從不同面向觀察則有不同的影響。 | zh_TW |
| dc.description.abstract | This study examines the association between corporate violations and audit risk. This paper observes audit risk with four items: audit fees, number of key audit matters, switching audit firms, and financial statement restatement. The research data comes from the data of Taiwan public companies.
The empirical results show that when an enterprise violates the law, the number of key audit matters will increase, and the probability of switching audit firm will also increase, indicating that the audit risk is relatively high. After the classification of illegal events, the number of key audit matters are positively related to finance, taxation, and food safety events, while switching firms are positively related to the violations about employee relation. In term of audit fees, there is no evidence show that there is a positive relationship between audit fees and corporate violations, only taxation, finance and food safety incidents will increase audit fees, and environmental protection events show a negative relationship with audit fees. Finally, the probability of financial statement restatement has no significant relationship with illegal events. Overall, corporate violations will affect the audit risk, and they will have different effects when observed from different perspectives. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2023-07-19T16:39:12Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2023-07-19T16:39:12Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 口試委員會審定書 i
謝辭 ii 摘要 iii Abstract iv 目錄 v 表目錄 vi 第一章 緒論 1 第二章 文獻回顧 4 第一節 審計公費文獻 4 第二節 關鍵查核事項文獻 6 第三節 更換會計師事務所文獻 7 第四節 財務報表重編文獻 8 第五節 事件與審計風險關聯性之文獻 9 第三章 研究設計 12 第一節 假說建立 12 第二節 變數定義與研究模型 15 第三節 資料來源與樣本選取 29 第四章 實證結果 32 第一節 敘述性統計 32 第二節 相關性分析 42 第三節 回歸結果 51 第五章 額外測試 72 第一節 違法情形與下年審計公費之關聯 72 第二節 違法情形與不同類型重編之關聯 74 第六章 研究結論與限制 75 第一節 研究結論 75 第二節 研究限制 76 參考文獻 78 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 企業違法情形 | zh_TW |
| dc.subject | 財務報表重編 | zh_TW |
| dc.subject | 更換會計師事務所 | zh_TW |
| dc.subject | 關鍵查核事項數 | zh_TW |
| dc.subject | 審計公費 | zh_TW |
| dc.subject | 審計風險 | zh_TW |
| dc.subject | corporate violations | en |
| dc.subject | audit risk | en |
| dc.subject | audit fees | en |
| dc.subject | number of key audit matters | en |
| dc.subject | switching audit firms | en |
| dc.subject | financial statement restatement | en |
| dc.title | 企業違法情形與審計風險之關聯性 | zh_TW |
| dc.title | The Association between Corporate Violations and Audit Risk | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 111-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.coadvisor | 李艷榕 | zh_TW |
| dc.contributor.coadvisor | Yen-Jung Lee | en |
| dc.contributor.oralexamcommittee | 陳漢鐘;謝昇峯 | zh_TW |
| dc.contributor.oralexamcommittee | Han-Chung Chen;Sheng-Feng Hsieh | en |
| dc.subject.keyword | 企業違法情形,審計風險,審計公費,關鍵查核事項數,更換會計師事務所,財務報表重編, | zh_TW |
| dc.subject.keyword | corporate violations,audit risk,audit fees,number of key audit matters,switching audit firms,financial statement restatement, | en |
| dc.relation.page | 82 | - |
| dc.identifier.doi | 10.6342/NTU202300905 | - |
| dc.rights.note | 同意授權(限校園內公開) | - |
| dc.date.accepted | 2023-06-02 | - |
| dc.contributor.author-college | 管理學院 | - |
| dc.contributor.author-dept | 會計學系 | - |
| 顯示於系所單位： | 會計學系 | |
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