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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王泰昌 | zh_TW |
| dc.contributor.advisor | Tay-Chang Wang | en |
| dc.contributor.author | 蔡睿恆 | zh_TW |
| dc.contributor.author | Ruei-Heng Tsai | en |
| dc.date.accessioned | 2024-07-02T16:06:41Z | - |
| dc.date.available | 2024-07-03 | - |
| dc.date.copyright | 2024-07-02 | - |
| dc.date.issued | 2024 | - |
| dc.date.submitted | 2024-06-17 | - |
| dc.identifier.citation | 余駿展、謝安軒與黃華瑋，2022，異常審計公費與實際及認知審計品質關聯之研究： 臺灣的近期證據，會計審計論叢 12，頁39-86。
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A new measure of inter-industry distance and its application to the US regional growth. KIEP Research Paper Working, Papers, 16-11. | - |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92815 | - |
| dc.description.abstract | 本研究旨在探討會計師查核產業離散度與審計品質之關聯性，並預期查核客戶產業離散度較大之會計師會因產業知識難以轉換及查核工作複雜度的提升，導致審計品質下降。會計師查核產業離散度變數係依行政院公布之「產業關聯統計編製報告」，將會計師查核產業分布狀況以產業間距離之概念計算衡量；而審計品質則係以盈餘品質及財務報表是否重編做為衡量標準。實證結果顯示，當以盈餘品質衡量審計品質時，會計師查核產業離散度在不同計算方法和參照資料下，大多對受查客戶之盈餘品質有顯著負向影響，僅有極少部分之影響未達顯著水準，支持會計師查核產業離散度越大，審計品質越差之假說。而當以財務報表是否重編衡量審計品質時，會計師查核產業離散度僅在以方法二計算時，對受查公司財務報表重編之可能性有顯著正向影響，若以方法一計算時該影響則不顯著，故當以財務報表是否重編衡量審計品質時，僅在以方法二計算下，支持會計師查核產業離散度越大，審計品質越差之假說。 | zh_TW |
| dc.description.abstract | This study aims to explore the relationship between auditor industry dispersion and audit quality. It is hypothesized that auditors with a higher dispersion of audit client’s industry will experience a decline in audit quality due to the difficulty in transferring industry-specific knowledge and the increased complexity of audit tasks. The variable of auditor industry dispersion is measured based on the concept of industry distance, calculated according to "The Report on Input-Output Statistics" published by Executive Yuan. Audit quality is measured by earnings quality and whether financial statements are restated. The empirical results show that when measuring audit quality by earnings quality, auditor industry dispersion mostly has a significant negative impact on the earnings quality of audited clients under different calculation methods and reference data, with only a few instances where the impact was not significant. This supports the hypothesis that greater auditor industry dispersion leads to lower audit quality. Additionally, when measuring audit quality by whether financial statements are restated, auditor industry dispersion only significantly positively impacts the likelihood of financial statement restatements when calculated using Method 2; this impact is not significant when using Method 1. Therefore, when measuring audit quality by whether financial statements are restated, the hypothesis that greater auditor industry dispersion leads to lower audit quality is only supported when using Method 2 for calculation. | en |
| dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-07-02T16:06:41Z No. of bitstreams: 0 | en |
| dc.description.provenance | Made available in DSpace on 2024-07-02T16:06:41Z (GMT). No. of bitstreams: 0 | en |
| dc.description.tableofcontents | 謝辭 i
摘要 ii ABSTRACT iii 目次 iv 表次 vi 第一章 緒論 1 第一節 研究動機及貢獻 1 第二節 研究架構 3 第二章 文獻探討 4 第一節 審計品質相關文獻 4 第二節 會計師或事務所對審計品質之影響因素相關文獻 7 第三章 研究設計 12 第一節 研究假說 12 第二節 主要測試變數：會計師查核產業離散度之衡量 14 第三節 應變數：審計品質之衡量 19 第四節 控制變數之選取 24 第五節 實證模型 28 第六節 樣本篩選與資料來源 32 第四章 實證結果與分析 41 第一節 敘述性統計 41 第二節 單變量分析 45 第三節 迴歸結果分析 53 第五章 結論與建議 66 第一節 研究結論 66 第二節 研究限制 68 第三節 研究建議 69 參考文獻 70 | - |
| dc.language.iso | zh_TW | - |
| dc.subject | 盈餘品質 | zh_TW |
| dc.subject | 審計品質 | zh_TW |
| dc.subject | 會計師查核產業離散度 | zh_TW |
| dc.subject | 財務報表重編 | zh_TW |
| dc.subject | Audit quality | en |
| dc.subject | Auditor industry dispersion | en |
| dc.subject | Earnings quality | en |
| dc.subject | Restatement | en |
| dc.title | 會計師查核產業離散度與審計品質之關聯性研究 | zh_TW |
| dc.title | The Relationship between Auditor Industry Dispersion and Audit Quality | en |
| dc.type | Thesis | - |
| dc.date.schoolyear | 112-2 | - |
| dc.description.degree | 碩士 | - |
| dc.contributor.oralexamcommittee | 劉嘉雯;林瑞青 | zh_TW |
| dc.contributor.oralexamcommittee | Chia-Wen Liu;Ruey-Ching Lin | en |
| dc.subject.keyword | 審計品質,盈餘品質,財務報表重編,會計師查核產業離散度, | zh_TW |
| dc.subject.keyword | Audit quality,Earnings quality,Restatement,Auditor industry dispersion, | en |
| dc.relation.page | 76 | - |
| dc.identifier.doi | 10.6342/NTU202401160 | - |
| dc.rights.note | 未授權 | - |
| dc.date.accepted | 2024-06-17 | - |
| 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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