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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王泰昌(Taychang Wang) | |
| dc.contributor.author | Hsuan-Hsuan Wu | en |
| dc.contributor.author | 吳宣萱 | zh_TW |
| dc.date.accessioned | 2022-11-24T03:36:59Z | - |
| dc.date.available | 2021-08-10 | |
| dc.date.available | 2022-11-24T03:36:59Z | - |
| dc.date.copyright | 2021-08-10 | |
| dc.date.issued | 2021 | |
| dc.date.submitted | 2021-07-29 | |
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/81221 | - |
| dc.description.abstract | 本研究是會計師受罰鍰、警告和申誡處分與審計公費及審計品質之實證研究，探討會計師之懲戒紀錄是否對審計公費有負面影響，而對審計品質有正向影響。過去文獻發現，當發生財務弊案使會計師或會計師事務所涉訟時，該會計師或會計師事務所之其他簽證客戶的股價會因此受有負面影響。此外，尚有採用香港資料之文獻發現，在財務弊案發生後，該案受懲戒會計師事務所之審計公費有下降的情形，而審計品質並未受影響。本論文欲探討台灣會計師受罰鍰、警告和申誡處分對審計公費及審計品質之影響。 為探討會計師受罰鍰、警告和申誡處分對審計公費及審計品質之影響，本研究利用傾向分數配對法進行配對，使樣本除「是否由受懲戒會計師簽證」外，其他條件均相似。根據本研究之實證結果，就審計公費而言，模型之主要變數並不顯著，未能取得證據支持在懲戒訊息公告後，會使該會計師較未受懲戒會計師於次年度之審計公費為低。而在審計品質方面，模型之主要變數亦不具顯著性，並未獲得證據支持在懲戒訊息公告後，會使該會計師較未受懲戒會計師於次年度提供較佳之審計品質。 | zh_TW |
| dc.description.provenance | Made available in DSpace on 2022-11-24T03:36:59Z (GMT). No. of bitstreams: 1 U0001-2907202118072500.pdf: 894487 bytes, checksum: 1af7d6fe07c619be1501b799cf04871a (MD5) Previous issue date: 2021 | en |
| dc.description.tableofcontents | 摘要 I ABSTRACT II 目錄 III 表目錄 IV 圖目錄 V 第一章 緒論 1 第一節 研究動機與貢獻 1 第二節 研究架構 2 第二章 文獻探討 3 第一節 台灣有關會計師懲戒之相關規定 3 第二節 公司財務弊案和會計師受懲戒的影響 5 第三節 審計公費的因素 5 第四節 審計品質的因素和影響 6 第五節 合夥會計師層級 6 第三章 研究設計及方法 8 第一節 研究假說建立 8 第二節 實證模型建立及變數衡量 9 第三節 研究樣本選取及資料來源 15 第四章 實證結果及分析 22 第一節 樣本分佈及敘述性統計 22 第二節 迴歸分析 25 第三節 額外測試 28 第五章 研究結論、限制及建議 40 第一節 研究結論 40 第二節 研究限制 40 第三節 研究建議 41 參考文獻 42 | |
| dc.language.iso | zh-TW | |
| dc.subject | 會計師懲戒 | zh_TW |
| dc.subject | 審計公費 | zh_TW |
| dc.subject | 審計品質 | zh_TW |
| dc.subject | 傾向分數配對法 | zh_TW |
| dc.subject | Audit quality | en |
| dc.subject | Propensity score matching | en |
| dc.subject | Auditor sanctions | en |
| dc.subject | Audit fees | en |
| dc.title | 會計師罰鍰、警告和申誡處分與審計公費及審計品質關聯性之實證研究 | zh_TW |
| dc.title | "An Empirical Study of the Association between Fines, Warnings and Reprimands and Audit Fees and Audit Quality" | en |
| dc.date.schoolyear | 109-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 劉嘉雯(Chiawen Liu) | |
| dc.contributor.oralexamcommittee | 林瑞青(Hsin-Tsai Liu),蔡元棠(Chih-Yang Tseng) | |
| dc.subject.keyword | 會計師懲戒,審計公費,審計品質,傾向分數配對法, | zh_TW |
| dc.subject.keyword | Auditor sanctions,Audit fees,Audit quality,Propensity score matching, | en |
| dc.relation.page | 44 | |
| dc.identifier.doi | 10.6342/NTU202101908 | |
| dc.rights.note | 同意授權(限校園內公開) | |
| dc.date.accepted | 2021-07-30 | |
| 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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