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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王全三(Chuan-San Wang) | |
| dc.contributor.author | Hsin-Jung Du | en |
| dc.contributor.author | 杜欣容 | zh_TW |
| dc.date.accessioned | 2021-06-08T04:23:01Z | - |
| dc.date.copyright | 2010-07-27 | |
| dc.date.issued | 2010 | |
| dc.date.submitted | 2010-06-29 | |
| dc.identifier.citation | (一) 中文
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/22635 | - |
| dc.description.abstract | 在2003年，台灣證券交易所及櫃檯買賣中心自2003年起採用會計師輪調制度。上市上櫃公司的財務報表若由同一會計師連續查核逹五年以上時，將要接受財務報表實質審查。由於會計師公會反應小規模事務所無法立即因應此規定，因此台灣證交所及櫃檯買賣中心將2003年設為過渡時期，並自2004年開始生效。
本研究係探究會計師輪調制度與審計品質之關聯性，所採用的研究設計為經理人更迭率與會計衡量之績效間關連性的敏感度，藉此檢驗輪調制度對於審計品質之影響。實證結果顯示，遵行會計師輪調制度後，經理人更迭率與會計衡量之績效間相關性之敏感度並未有顯著的變化。換言之，研究結果顯示，就董事會使用財務報表以考核經理人績效之觀點而言，會計師輪調制度未能影響審計品質。 | zh_TW |
| dc.description.abstract | In 2003, Taiwan Stock Exchange and GreTai Securities Market implemented the auditor rotation rule. The provision states that listed firms’ financial statements are subject to the stock exchanges “substantive review procedure” if auditors have performed audit services for five consecutive years in 2004, when the rule became effective.
This study investigates the association between audit quality and the auditor rotation rule. I use a research design to test the changes in the sensitivity of the association between CEO turnover likelihood and accounting-based performance. The empirical result shows that the sensitivity of association between CEO turnover likelihood and accounting-based performance does not statistically change after the auditor rotation rule was implemented. In summary, I find no effect of auditor rotation on the use of accounting reports for the boards of directors to evaluate the performance of CEOs. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-08T04:23:01Z (GMT). No. of bitstreams: 1 ntu-99-R97722013-1.pdf: 822679 bytes, checksum: 94b716c019bba72673cd769ea9182ea7 (MD5) Previous issue date: 2010 | en |
| dc.description.tableofcontents | 論文口試委員審定書
謝辭........... I 中文摘要 II ABSTRACT III 表目錄............ VI 圖目錄.......... VI 第壹章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 3 第三節 研究流程與架構 5 第貳章 會計師輪調制度之發展 7 第一節 事務所輪調制（Firm level rotation） 8 第二節 合夥會計師輪調制（Partner level rotation） 10 第三節 臺灣合夥會計師輪調制度推動狀況 13 第參章 會計師輪調制度與審計品質之文獻探討 16 第一節 會計師事務所輪調制度 17 (一) 反對會計師事務所輪調制度 17 (二) 支持會計師事務所輪調制度 22 第二節 合夥人輪調制度 24 第三節 小結 27 第肆章 研究方法 31 第一節 研究假說 31 第二節 研究模型與變數定義 33 第三節 樣本來源與選取 42 第伍章 實證結果 42 第一節 敘述性統計 45 第二節 相關性分析 50 第三節 迴歸分析 52 第陸章 結論與建議 59 第一節 研究結論 59 第二節 研究建議 60 第三節 研究限制 61 參考文獻 62 | |
| dc.language.iso | zh-TW | |
| dc.subject | 會計師輪調 | zh_TW |
| dc.subject | 審計品質 | zh_TW |
| dc.subject | 獨立性 | zh_TW |
| dc.subject | 會計衡量績效 | zh_TW |
| dc.subject | 經理人更迭 | zh_TW |
| dc.subject | accounting-based performance | en |
| dc.subject | audit quality | en |
| dc.subject | auditor rotation | en |
| dc.subject | independence | en |
| dc.subject | CEO turnover | en |
| dc.title | 會計師輪調與審計品質之關聯性研究 | zh_TW |
| dc.title | Auditor Rotation and Audit Quality | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 98-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 董水量,吳清在,林孝倫 | |
| dc.subject.keyword | 會計師輪調,審計品質,獨立性,會計衡量績效,經理人更迭, | zh_TW |
| dc.subject.keyword | auditor rotation,audit quality,independence,CEO turnover,accounting-based performance, | en |
| dc.relation.page | 72 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2010-06-29 | |
| 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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