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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 林嬋娟 | |
dc.contributor.author | Li-Chun Kuo | en |
dc.contributor.author | 郭俐君 | zh_TW |
dc.date.accessioned | 2021-06-16T16:10:14Z | - |
dc.date.available | 2015-01-01 | |
dc.date.copyright | 2013-03-15 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-03-04 | |
dc.identifier.citation | Ali, A. and S. Kallapur. 2001. Securities price consequences of the of 1995 and related events. The Accounting Review 76(3): 431-460
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/62781 | - |
dc.description.abstract | 2010年7月,中國政府推動一項規定,要求大型會計師事務所於2010年底前轉制成為「特殊普通合夥」,同時鼓勵中型會計師事務所於2011年底前進行轉制。2011年底前,九家大型會計師事務所從有限公司型式轉制為特殊普通合夥。會計師事務所之組織型態與會計師的法律責任息息相關,九家大型事務所的轉制提高了所內會計師應擔負的法律責任。本文探討中國會計師事務所組織型態改變對於會計師行為的影響,以客戶承接決策為例。本研究以2009年為轉制前年度、2011年為轉制後年度,樣本為於上海、深圳交易所發行A股的上市公司,並採用Logit計量模型進行研究。研究結果發現,與尚未改制的會計師事務所相較,完成改制的大型會計師事務所由於法律責任增加,因此會計師更為謹慎,反應在新承接國有企業客戶的審計風險顯著低於存續國有企業客戶的審計風險。會計師事務所進行轉制之後,合夥人人數明顯增加,本研究進而探討合夥人人數對事務所承接新任客戶的決策是否有影響。本文發現針對非國有企業,合夥人人數越多的事務所在轉制之後傾向承接審計風險高、但客戶企業風險低的客戶。相關文獻尚未有探討中國此次轉制之發現,本文貢獻在於了解此次轉制之影響,特別針對中國審計市場中會計師承接客戶之決策。 | zh_TW |
dc.description.abstract | Effective in July 2010, audit firms in China are required to transform their organizational form from Unlimited Liability Partnership or Limited Liability Company to Limited Liability Partnership. In 2011, nine large local audit firms changed their legal form from Limited Liability Company to Limited Liability Partnership, which results in an increase in auditor’s legal liability. The purpose of this study is to examine the effect of the change in auditor’s legal liability due to organizational form change on auditor’s client acceptance decisions. Using observations of Chinese listed companies in 2009 and 2011, I find that audit firms tend to accept new clients with lower audit risks than their continuing clients, and the association stands for state-owned enterprises. Further, I hand collect number of partners of each large local firms and examine whether the number of partners has effect on auditor’s client acceptance decisions. I find that, for non state-owned enterprises clients, audit firms with more partners are more likely to accept new clients with higher audit risks but lower business risks. This study fills the void of literature and provides some evidence for the impact of audit firms’ organizational form change on their client acceptance decisions in China. | en |
dc.description.provenance | Made available in DSpace on 2021-06-16T16:10:14Z (GMT). No. of bitstreams: 1 ntu-102-D96722002-1.pdf: 274020 bytes, checksum: b93b1f19e937343a87301343f947c54c (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 謝辭…………………………………………………………………………. i
中文摘要…………………………………………………………………… ii ABSTRACT………………………………………………………………… iii 1. INTRODUCTION……………………………………………………… 1 2. INSTITUTIONAL BACKGROUND…………………………………. 5 2.1 The Audit Market in China before the LLP Transformation……… 5 2.2 The LLP Transformation……………………….………………… 7 3. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT … 9 3.1 Auditors Legal Liability and How Auditors Manage Litigious Risk 9 3.2 The Effects of Audit Firms’ Legal Liabilities or Organizational Form Change……………………………………………………… 12 3.3 Hypotheses Development…………………………………………… 14 4. RESEARCH DESIGN…………………………………………………… 17 4.1 Sample Selection……………………………………………………. 17 4.2 Model Specifications……………………………………………… 18 5. EMPIRICAL RESULTS………………………………………………… 21 5.1 Descriptive Statistics……………………………………………… 21 5.2 Regression Results………………………………………………… 23 5.3 Robustness Checks…………………………………………………. 26 6. CONCLUDION………………………………………………………… 27 REFERENCES……………………………………………………………… 40 APPENDIX 1: Variable Definitions………………………………………… 46 APPENDIX 2: Provincial Index and the Number of Observations for Each Region in China……………………………………………… 47 | |
dc.language.iso | en | |
dc.title | 中國會計師事務所組織型態改革之影響:以客戶承接決策為例 | zh_TW |
dc.title | The Effect of Audit Firms’ Organizational Form Change in China: An Examination of Client Acceptance Decisions | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-2 | |
dc.description.degree | 博士 | |
dc.contributor.oralexamcommittee | 劉嘉雯,陳聖賢,薛敏正,黃華瑋 | |
dc.subject.keyword | 會計師事務所組織型態改革,客戶承接決策,會計師法律責任,制度改革, | zh_TW |
dc.subject.keyword | Audit firms’ organization form change,Client acceptance decisions,Auditor’s legal liability,Regulatory reform, | en |
dc.relation.page | 47 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2013-03-04 | |
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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