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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/24056完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 林嬋娟 | |
| dc.contributor.author | Wen- Yi Cheng | en |
| dc.contributor.author | 鄭文宜 | zh_TW |
| dc.date.accessioned | 2021-06-08T05:14:59Z | - |
| dc.date.copyright | 2006-06-27 | |
| dc.date.issued | 2006 | |
| dc.date.submitted | 2006-06-24 | |
| dc.identifier.citation | 中文文獻
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/24056 | - |
| dc.description.abstract | 實務上，企業經常雇用前任審計人員擔任高級主管或董監事，形成審計人員和客戶之間的「旋轉門關係」，這種關係是否影響現任審計人員之獨立性，進而損及審計品質，隨著安隆案(Enron)及其他弊案相繼爆發後，受到特別注意。2002年美國國會通過沙氏法案，針對公司雇用前任審計人員做了若干限制。國內企業亦不乏聘用前任審計人員擔任要職，惟目前尚乏完整的規範。
本研究主要目的在探究審計人員於離職後擔任查核客戶之高階主管或董監事，是否會損及審計人員的獨立性及審計品質。假說一預期客戶雇用前任審計人員擔任高級主管或董監事，則現任審計人員之獨立性可能折損。而假說二則預期客戶雇用前任審計人員擔任財務長或會計長，則現任審計人員之獨立性可能折損。本研究採用裁決性應計數的程度衡量審計品質，裁決性應計數之估計使用Modified Jones Model。本研究以我國上市上櫃資訊電子業公司為研究樣本，在民國89年至93年內，共有2296筆觀察值，樣本分為測試組和控制組，本研究的測試樣本不侷限於合夥人和經理階級的轉任，只要樣本公司的董監事或經理人曾在會計師事務所擔任審計人員即歸為測試樣本。 實證結果顯示，相對於其他公司，雇用前任審計人員擔任要職的公司並沒有較大的裁決性應計數，且也不因前任審計人員擔任財務或會計主管，而損及審計人員之獨立性。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2021-06-08T05:14:59Z (GMT). No. of bitstreams: 1 ntu-95-R93722029-1.pdf: 520077 bytes, checksum: 2136edf3c7093aeac12e97162546c7cb (MD5) Previous issue date: 2006 | en |
| dc.description.tableofcontents | 論文摘要…………………………………………………………… I
章節目錄…………………………………………………………… III 表目錄……………………………………………………………… V 圖目錄……………………………………………………………… V 第一章 緒論…………………………………..…………................ 1 第一節 研究背景…………………………………................ 1 第二節 研究動機與目的……………………………….….…..... 4 第三節 研究架構與流程…………….………….………….. 6 第二章 文獻探討…………………………………..…………........ 9 第一節 審計人員的獨立性………………………………….... 9 第二節 旋轉門條款…………………………………….….…..... 12 第三節 訴訟成本與名譽成本…………….………….………. 17 第四節 小結………………………………………………… 18 第三章 研究方法…………………………….………….. ………. 19 第一節 研究假說之建立…………………………………… 19 第二節 變數衡量…………….………………………………….. 22 第三節 實證模型…………………………………………... 31 第四節 研究期間與樣本選取條件………………………... 34 第四節 實證結果與分析……….…………………. ……….……. 39 第一節 樣本特質……………………….…………...……... 39 第二節 敍述性統計分析…………………………………... 41 第三節 單變量分析………………………………………... 44 第四節 多元迴歸分析結果………………………………... 46 第五節 敏感性測試………………………………………... 52 第五章 研究結論、限制與建議…………………………………. 55 第一節 研究結論……….…………...……........................... 55 第二節 研究限制…………………………………………... 58 第三節 研究建議…………………………………………... 59 參考文獻……………………………………………………………. 61 附錄一 測試組樣本範例…………………………………………. 68 附錄二 控制組樣本範例一………………………………………. 69 附錄三 控制組樣本範例二………………………………………. 70 附錄四 控制組樣本範例三………………………………………. 71 | |
| dc.language.iso | zh-TW | |
| dc.subject | 查核品質 | zh_TW |
| dc.subject | 旋轉門關係 | zh_TW |
| dc.subject | 獨立性 | zh_TW |
| dc.subject | 裁決性應計數 | zh_TW |
| dc.subject | auditor independence | en |
| dc.subject | audit quality | en |
| dc.subject | discretionary accrua | en |
| dc.subject | revolving door | en |
| dc.title | 旋轉門關係對會計師獨立性影響之實證探討 | zh_TW |
| dc.title | Revolving Door and Auditor Independence | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 94-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 劉嘉雯,蘇裕惠 | |
| dc.subject.keyword | 旋轉門關係,獨立性,裁決性應計數,查核品質, | zh_TW |
| dc.subject.keyword | revolving door,auditor independence,discretionary accrua,audit quality, | en |
| dc.relation.page | 71 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2006-06-26 | |
| 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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