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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 吳琮璠(Chung-Fern Wu) | |
| dc.contributor.author | Hai-Chou Wang | en |
| dc.contributor.author | 王海舟 | zh_TW |
| dc.date.accessioned | 2021-06-08T04:06:13Z | - |
| dc.date.copyright | 2018-08-06 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-07-26 | |
| dc.identifier.citation | [1] Abbott, L. J., S. Parker, and G. F. Peters. 2012. Internal audit assistance and external audit timeliness. Auditing: A Journal of Practice and Theory 3 (4): 3–20.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/22168 | - |
| dc.description.abstract | 臺灣主管機關規定上市櫃公司應於2016年財務報表查核開始適用新式查核報告準則。本研究探討實施新式查核報告是否影響審計品質及查核成本，並使用異常應計數與達到盈餘門檻之機率作為審計品質之代理變數；查核成本衡量指標則為審計公費與查核報告延遲。實證結果顯示，新式查核報告實施後，審計品質顯著改善。至於查核成本方面，並未發現審計公費顯著提高或下降；然而，會計師出具查核報告之日期顯著縮短。綜上所述，本研究認為實施新式查核報告之效益大於其成本。 | zh_TW |
| dc.description.abstract | The regulators in Taiwan have recently implemented a new auditing standard that became effective after December 31, 2015, which required that auditors issue extended audit reports for listed companies. This thesis examines the impact of extended audit reports on audit quality and audit cost. Using absolute abnormal accruals and the probability to meet earnings threshold as audit quality measures, I find evidence that audit quality is significantly improved in the first year after the introduction of the new standard. As for audit costs measures, I do not find a significant change in audit fees. However, audit report lag has been significantly shortened in the post-regime period. These results suggest that the benefits of the new auditing standard outweigh its cost. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T04:06:13Z (GMT). No. of bitstreams: 1 ntu-107-R03722040-1.pdf: 1449132 bytes, checksum: 34b37080ff1ebb43a962defddaaea3ef (MD5) Previous issue date: 2018 | en |
| dc.description.tableofcontents | 中文摘要 1
ABSTRACT 2 目錄 3 圖表目錄 4 第一章 緒論 5 第二章 文獻回顧與假說發展 11 第一節 新式查核報告相關背景、規定與意見 11 第二節 新式查核報告相關文獻 16 第三節 假說發展 19 第三章 研究設計 23 第一節 變數衡量 23 第二節 實證模型 26 第三節 樣本選取與資料來源 30 第四章 實證結果 34 第一節 敘述性統計 34 第二節 相關係數與單變量分析 34 第三節 迴歸結果 44 第五章 研究結論、限制與建議 49 第一節 研究結論 49 第二節 研究限制與建議 50 參考文獻 52 | |
| dc.language.iso | zh-TW | |
| dc.subject | 查核成本 | zh_TW |
| dc.subject | 新式查核報告 | zh_TW |
| dc.subject | 審計品質 | zh_TW |
| dc.subject | extended audit report | en |
| dc.subject | audit cost | en |
| dc.subject | audit quality | en |
| dc.title | 實施新式查核報告對審計品質及查核成本之影響 | zh_TW |
| dc.title | Impact of Extended Audit Report on Audit Quality and Audit Cost | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 林世銘(Su-Ming Lin),劉心才(Hsin-Tsai Liu) | |
| dc.subject.keyword | 新式查核報告,審計品質,查核成本, | zh_TW |
| dc.subject.keyword | extended audit report,audit quality,audit cost, | en |
| dc.relation.page | 60 | |
| dc.identifier.doi | 10.6342/NTU201802035 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2018-07-27 | |
| 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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