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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王泰昌 | |
dc.contributor.author | Mei-Chen Kuo | en |
dc.contributor.author | 郭美珍 | zh_TW |
dc.date.accessioned | 2021-06-15T03:53:32Z | - |
dc.date.available | 2020-07-02 | |
dc.date.copyright | 2010-07-05 | |
dc.date.issued | 2010 | |
dc.date.submitted | 2010-07-02 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/44721 | - |
dc.description.abstract | 本研究旨在探討會計師個人專業性與審計品質之關聯性,並以會計師個人教育背景、職場經驗包括與客戶合作任期及產業專精程度衡量會計師個人專業性,審計品質方面則以財務報表重編情形包括重編與否、重編幅度及重編依據衡量之。
實證結果顯示會計師個人專業性方面,影響財務報表重編可能性及重編幅度之因素主要為會計師個人之教育背景及教育背景與職場經驗之交互作用。教育背景變數則以國外學歷之會計師有較高可能性發生財務報表重編情形,主修為會計之會計師財務報表之資產重編幅度顯著較小;若進一步觀察教育背景變數與職場經驗之交互作用,則發現國外學歷對財務報表重編之不利影響將隨會計師與客戶合作任期加長而降低,在職專班碩士畢業之會計師亦將隨與客戶合作任期加長而減少財務報表重編情形,然而主修為會計之會計師將隨會計師與客戶合作任期加長而顯著增加財務報表之資產重編幅度。 | zh_TW |
dc.description.abstract | The purpose of this study is to explore the relation between CPA expertise and the audit quality. The proxies for CPA expertise include their educational background and work experiences, such as the auditor tenure and the industry specialization. In addition, we measure the audit quality by attributes of financial statement restatements, including the restatement likelihood, the magnitude of asset and stockholders’ equity restated, and the initiators of restatements.
The empirical results reveal that both restatement likelihood and magnitude are related to CPAs’ educational backgrounds and the interaction of their educational backgrounds and the work experiences. As to the influence of educational background on restatements, the CPA with foreign education has a higher probability to restate statements; however, as tenure increases, the restatement likelihood of the CPA with foreign education significantly decreases. Besides, as tenure increases, the restatement likelihood of the CPA graduating from EMBA program will significantly decrease as well. On the other hand, the magnitude of assets restated by the CPA majoring in accounting is significantly lower; however, as tenure increases, the magnitude of assets restated by the CPA majoring accounting increases. | en |
dc.description.provenance | Made available in DSpace on 2021-06-15T03:53:32Z (GMT). No. of bitstreams: 1 ntu-99-R97722006-1.pdf: 4733580 bytes, checksum: 36ab5fa2df5fdad2e36d1c26ecdaf543 (MD5) Previous issue date: 2010 | en |
dc.description.tableofcontents | 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 審計品質影響因素 4 第二節 審計品質衡量指標-財務報表重編 13 第三章 研究設計及方法 15 第一節 研究主題 15 第二節 變數之選取與衡量 16 第三節 實證模型之建立 24 第四節 樣本選取及資料來源 27 第五節 樣本分布及敘述性統計 32 第四章 實證結果及分析 40 第一節 單變量分析 40 第二節 迴歸分析 45 第三節 額外測試 63 第五章 結論 91 第一節 研究結論 91 第二節 研究限制 92 第三節 研究建議 93 參考文獻 94 | |
dc.language.iso | zh-TW | |
dc.title | 會計師個人專業性與財務報表重編之關聯性研究 | zh_TW |
dc.title | The Relation between CPA Expertise and Financial Statement Restatements | en |
dc.type | Thesis | |
dc.date.schoolyear | 98-2 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 劉嘉雯 | |
dc.contributor.oralexamcommittee | 林瑞青,李啟華 | |
dc.subject.keyword | 審計品質,財務報表重編,專業性,教育背景,任期,產業專精, | zh_TW |
dc.subject.keyword | audit quality,restatements,expertise,educational background,tenure,industry specialization, | en |
dc.relation.page | 99 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2010-07-02 | |
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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