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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王泰昌(Taychang Wang) | |
| dc.contributor.author | Chieh-Ying Chou | en |
| dc.contributor.author | 周杰穎 | zh_TW |
| dc.date.accessioned | 2021-05-15T17:59:55Z | - |
| dc.date.available | 2014-03-09 | |
| dc.date.available | 2021-05-15T17:59:55Z | - |
| dc.date.copyright | 2014-03-09 | |
| dc.date.issued | 2014 | |
| dc.date.submitted | 2014-01-27 | |
| dc.identifier.citation | Akerlof, G. A. 1970. The Market for 'Lemons': Quality Uncertainty and the Market Mechanism. The Quarterly Journal of Economics 84 (3): 488-500.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/5472 | - |
| dc.description.abstract | 本文參考Schwartz (1997)的研究架構，提出一理論模型以探討在考慮會計師教育程度之後，在不同法律制度下對審計市場以及投資額的影響。在本模型中，由於投資人可直接觀察會計師教育程度，因此會計師教育程度會透過審計公費對投資人以及會計師本身的決策造成影響。在模糊過失責任的法律制度下，會計師投入的均衡努力程度，接受的均衡教育程度、以及投資人的投資金額皆會永遠偏離社會最適。而在嚴厲法律責任之下，雖然在未考慮投資之前，會計師投入的努力及接受的教育程度皆可達成社會最適，但最後仍會因為超額投資而超過社會最適的水準。研究結果可提供法律制定者做為改善法律制度之參考。 | zh_TW |
| dc.description.abstract | Following the framework in Schwartz (1997), this study examines the effect of accounting education on the audit market and the level of investment conducted under different legal regimes by an analytical model. Since the level of education is observable to the investor, this model shows that it will affect both the investor’s and the auditor’s decision making through audit fee. Under vague negligence liability rule, the equilibrium combination of audit effort, education, and investment will never achieve social optimum. Although under strict liability rule the audit effort and the education may have a chance to be socially desired, they are still upwardly distorted by excessive investment. These results can be served as reference for law makers to improve the design of auditor liability. | en |
| dc.description.provenance | Made available in DSpace on 2021-05-15T17:59:55Z (GMT). No. of bitstreams: 1 ntu-103-R01722008-1.pdf: 2347745 bytes, checksum: 15f6d04e4c502b9b6d9e04d2840010d9 (MD5) Previous issue date: 2014 | en |
| dc.description.tableofcontents | 謝辭 i
摘要 ii Abstract iii 1. Introduction 1 2. Prior Literature 4 2.1 Audit Quality 4 2.2 Legal Regimes 5 2.2.1 Analytical studies 5 2.2.2 Empirical studies 9 2.3 Accounting Education 10 3. The Model 13 3.1 Model Setting 13 3.1.1 The firm and its shareholder 13 3.1.2 The auditor and the audit market 14 3.1.3 Audit quality and auditor’s liability 15 3.1.4 The relationship among audit fee, education, and investment 17 3.2 The socially optimal equilibrium 21 4. Equilibriums under Different Legal Regimes 24 4.1 Vague negligence rule 24 4.1.1 The auditor’s strategy 25 4.1.2 The investor’s strategy 28 4.2 Strict liability rule with damage measure depending on investment 30 4.2.1 The auditor’s strategy 30 4.2.2 The investor’s strategy 32 5. Conclusions 35 5.1 Summary for findings in the model 35 5.2 Suggestions for further researches 37 Appendix A: Summary for Notations 38 Appendix B: Proofs 39 References 43 | |
| dc.language.iso | en | |
| dc.title | 會計師教育程度、審計品質與其法律責任之分析性研究 | zh_TW |
| dc.title | An Analytical Study of Accounting Education, Audit Quality, and Legal Liability | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 102-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 劉嘉雯(Chiawen Liu) | |
| dc.contributor.oralexamcommittee | 林瑞青 | |
| dc.subject.keyword | 會計教育,法律制度,審計品質,投資, | zh_TW |
| dc.subject.keyword | Accounting education,Legal regime,Audit quality,Investment, | en |
| dc.relation.page | 46 | |
| dc.rights.note | 同意授權(全球公開) | |
| dc.date.accepted | 2014-01-28 | |
| 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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