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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

我國設立有限責任組織型態會計師事務所之可行性研究

楊曉琦 Unknown Date (has links)
為順應國際趨勢,提升我國會計師事務所之永續經營能力,會計師法修正草案針對事務所組織型態做出重大調整,增設法人事務所,增加相關配套措施,並研擬訂定最高責任上限。 本研究透過問卷調查的方式,以執業會計師以及報表使用人兩者不同的角度,分別了解法人事務所就雙方立場而言之可行性,以及應具備配套措施之看法。 實證結果顯示,受試者對成立法人事務所平均持同意看法,雙方看法有顯著差異,執業會計師平均同意程度較高。受試者對法人事務所應採取之配套措施普遍同意,以應揭示有限責任地位、強制投保責任險及提撥法定盈餘公積之同意程度最高。雙方除就法人事務所應限制設立條件、提撥法定盈餘公積並於清算過程保全資產、擬定風險管理策略、設立賠償責任上限及加重會計師相關刑事責任之同意程度顯著不同外,其餘規範要件同意看法無顯著差異。 / In order to follow the international tendency and enhance the ability of going–concern of Taiwan’s CPA firms, the revised Certified Public Accountants Act has legalized CPA firms in legal form of corporation. Otherwise, the revised Certified Public Accountants Act has also added some related indispensable conditions and has set the upper limit of the legal liability. The paper attempts to examine the issue by surveying certified public accountants and financial statements users to figure out their perceptions about the feasibility of the incorporated firms and the necessity of the conditions. According to the empirical results, the most of the respondents agree about the feasibility of the incorporated firms. The CPAs’ viewpoints are significant different from the financial statements users’. Most of the respondents also agree about the indispensable conditions, especially to the limited liability situation disclosure and the compulsory liability insurance. There are no significant different views between the CPAs and the financial statements users except to add the establishing limitations, to set aside the legal reserve, to plan the risk management strategies, and to place the upper limit of the legal liability.
12

專業服務業知識管理之研究--以會計師事務所為例

張君強 Unknown Date (has links)
在時代的趨勢之下,知識現已成為企業生存競爭,創造競爭優勢的武器。如何掌握與管理有知識的員工,成為組織競爭優勢的來源。 現在企業從事「知識管理」,絕對不是貪圖眼前的財產權問題,而是為了以知識分享,擴大生產力及能量,進而經過相互的知識激盪,產生知識創新,強化競爭優勢,再由知識分享,知識激盪,再知識創新,這樣才是企業永續生存的不二法門。 知識管理是將少數個人所擁有的條件,化為組織整體的智慧或行動。競爭優勢應該存在於組織的記憶與程序中,而不應長期仰賴個人的才智。這樣不可以減輕人事變動所帶來的風險,而且也能經由組織力量,提高競爭優勢自我延續的能力。 本研究以「知識理論」為基礎,探討國內專業服務業中,知識流通、知識創造、知識蓄積及知識擴散間的關連,並以個案研究的方式推導出結論與建議。 第壹章 緒論 第貳章 文獻探討 第參章 研究方法 第肆章 個案分析 第伍章 結論與建議 參考文獻 訪談記錄
13

會計師事務所組織文化對員工在職期間影響之研究 / Organizational Culture and Employee Retention in CPA Firms

陳國龍, Chen, Kuo Lung Unknown Date (has links)
事實已經證明,會計師事務所的員工流動率相當的高,雖然高流動率是可以預期的,或甚至是事務所期望的,但若離職的員工是事務所希望留住的員工,或者是因為離職的原因並不正常,則可能會給專業界帶來一些問題。影響員工流動率的因素很多,但不論就哪一個因素來探討,均不若“組織文化”之涵蓋廣泛。任一組織均有其特殊之文化,此一文化與員工之間產生互動,進而影響員工繼續留在此一組織中之意願,因此,就組織文化對員工在職期間之影響做一探討,可對會計師事務所員工流動率的問題有一較宏觀的認知。   本研究基於對會計專業界未來發展之關心,以三家事務所之離職與在職員工為調查對象,利用問卷進行調查研究,試圖了解各家事務所之組織文化是否有所差異以及組織文化對員工在職期間之影響。在組織文化理論方面,藉由Schein與Ott對組織文化之概念與理論做一整合性探討,以利於對組織文化之起源與發展有一較深刻之了解,並說明其與O'Reilly, Chatman, and Caldwell所發展之OCP組織文化問卷之關聯。而根據回函之統計結果,發現三家事務所均很重視工作成果及工作細節,也非常強調團隊合作,但在穩定性與創新性上則有差異。本研究並以相關分析、變異數分析、鑑別分析及適存分析等進行樣本資料之統計分析。   研究結果發現:   1.男性之在職期間可能比女性長。   2.已婚者之在職期間可能比未婚者長。   3.教育程度愈高者其在職期間愈短。   4.到職日年齡愈大者,其在職期間可能愈長。   5.具有與會計師事務所性質相似之工作經驗者,其在職期間可能愈長。   6.事務所組織文化較重視穩定者,其員工之在職期間比較長。而是否具有會計師資格及績效評估好壞對員工之在職期間長短則無顯著之影響。 / High turnover in the field of public accounting is evidenced in the fact that 70%-95% of new professionals hired will leave within 6 years. While high turnover rate can be expected, it becomes a problem when the wrong people leave, or leave for the wrong reasons. There are many studies focus on individual factor or factors which influence the employee turnover. All these studies are on "micro" level. On the contrary, "organizational culture" can give us a more "macro" understanding of employee turnover.   This study investigate the relationship between organizational culture and employee retention in three CPA firms. I introduce the organizational culture theory based on Schein's and Ott's conceptual work. According to the descriptive statistics, I found that "Outcome", "Detail" and "Team Work" are emphasized in all firms, but significant difference exists in "Stability" and "Innovation" dimensions among three firms. This study also uses correlation analysis, ANOVA, descriminant and survival analysis to analyze data.   Result of the Study results suggest that   1. Male employee retention time may be longer than female's.   2. Tenure of married may be longer than that of unmarried.   3. The higher the education level, the shorter the retention time.   4. The greater the employee's age, the longer the retention time.   5. Employee who has prior working experience in accounting firm might stay longer than that who hasn't.   6. Employee retention in CPA firm which emphasizes "Stability" may be longer than that in CPA firm which emphasizes "Innovation". Female employee is more influenced by organizational culture.   7. Male employee that has CPA license might stay longer than that hasn't. Whether female employee had the CPA license or not may not influence her retention.   8. Performance evaluation doesn't have influence on employee tenure.
14

中國實施統一委託審計之規定對審計品質與審計公費之影響 / The effect of mandatory auditor assignment on audit quality and audit fees in China

鄭勝通 Unknown Date (has links)
本研究探討中國國務院國有資產監督管理委員會(國資委),實施統一委託審計之規範對於中央國有企業審計品質及審計公費的影響。國資委於2004年發布有關統一委託審計的規定,要求中央國有企業的年度財務決算審計須由國資委統一委託會計師事務所進行,並規定會計師事務所的審計年限必須介於2~5年之間,本研究欲探討此規定對中央國有企業審計品質及審計公費的影響。具體而言,本研究以異常應計數作為審計品質的代理變數,並使用差異中的差異法檢驗統一委託審計的影響,研究樣本為2001~2009年中國滬深A股上市公司。實證結果顯示,就審計品質而言,實施統一委託審計後中央國有企業的審計品質有提升,但其中會計師事務所的審計年限規定並未對審計品質造成明顯影響;就審計公費而言,實施統一委託審計後中央國有企業的審計公費下降,且在市場發展程度愈低的地區效果愈明顯。 / This paper examines the effect of regulations on audit quality and audit fees in China. China’s State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued some rules in 2004 to improve audit quality for state-owned enterprises controlled by the central government (CSOEs), such as SASAC Order No. 5 and SASAC Rule No. 173. Under these rules, SASAC mandatorily assign auditors for CSOEs, and CSOEs’ managers have to retain auditors for at least 2 years and at most 5 years. This paper investigates listed companies in Shenzhen and Shanghai Stock Exchange from 2001 to 2009, and uses abnormal accruals as proxy for audit quality and a difference-in-differences design to examine the effect of these rules on audit quality and audit fees. The empirical results suggest that after the enactment of these rules, the audit quality for CSOEs relative to other companies improves and the audit fees for CSOEs relative to other companies reduce.
15

會計師事務所品牌聲譽、產業專業化以及客戶重要性對財務報表品質之影響:中國審計市場之研究

高淑琦, Kao ,Shu Chi Unknown Date (has links)
本研究旨在針對中國審計市場探討財務報表品質是否受到註冊會計師事務所的品牌聲譽(reputation)、產業專業化(indusrty specialist),及客戶重要性(client importment)之影響。 單變量結果顯示,國際四大會計師事務所查核之財務報表品質較佳,然而,在控制其他影響財務報表品質之因素後,本研究無法發現四大所查核之財務報表品質優於非四大所查核之公司。此外,在額外考慮客戶議價能力且僅對四大會計師事務所的客戶分析當中,本研究發現在特定衡量方式下,相對於議價能力高的客戶而言,國際四大會計師事務所在面對議價能力低的客戶時,較能抑制其管理當局操縱盈餘,因此在中國,客戶議價能力在某程度上,的確傷害四大所的審計品質。 在產業專家方面,本研究也未能發現產業專家事務所查核之公司,其財務報表品質優於非產業專家查核公司的證據。此外,本研究也無法發現客戶議價能力會對產業專家事務所造成影響。造成此結果之可能係因掛靠制度及政府之尋租行為所造成之區域性分割使得上市公司對事務所的選擇並不重視其審計品質的高低,而是更看重會計師事務所的掛靠單位,再加上中國審計市場集中度不高,使事務所無發展產業專家之誘因。 至於客戶重要性方面,研究結果顯示當客戶支付之公費金額愈高時,即使其公費佔事務所總公費之比例並不高,仍使會計師允許客戶操弄盈餘的幅度愈大,且此現象主要反映於管理當局操弄盈餘減少時。 / In this study, we examine how auditor’s brand name reputation, industry specialization, and client importmance affect the quality of financial statements in China. Using three kinds of abcdrmal accruals to proxy for earnings quality, our empirical results are as follows: First, univariate results suggest that fiancial statemenets audited by Big 4 are better than those audited by non-Big 4. But after controlling for variables established in prior work to be related to abcdrmal accruals, we find no evidence that clinets of Big 4 have lower abcdrmal accruals than clients of non-Big 4. Besides, we find that when we use discretionary accruals (DAC) to proxy for earnings quality, evidence shows that DAC are lower when clients of Big 4 are small and have little bargaining power. Therefore, client bargaining power indeed impairs audit quality in some extent in China. Second, we don’t find a statistically significant association between abcdrmal accruals and industry specialization. We also find no evidence that client bargaining power will affect industry specialization. Third, we use total fees and ratio of client’s total fees to audit firm’s total revenue as our two proxies for client importance. Evidence shows that total fees are positively associated with magnitude of abcdrmal accruals, especially when abcdrmal accruals are negative.
16

應用企業流程資訊有機體分析方法論於會計師事務所審計業務流程之審視

鄭雅玲 Unknown Date (has links)
會計師事務所的競爭是全球化的,在同質性高的服務之中,想要爭取到客戶,甚或提供較其他會計師事務所更能讓客戶滿意的服務,是其目前必須深思的問題。本研究利用企業流程資訊有機體(Process-Wide Information Organism, Tsaih et al.,2004 ) 中的分析方法論,並結合平衡計分卡(Balanced Scorecard)之觀念,針對國際型會計師事務所,將其現況描繪,並進行關鍵流程—審計業務流程的分析診斷,建立流程相關實作中之目標與績效衡量指標,以期找出其流程中可以改善之處,進而助其提升整體營運績效。
17

策略性人力資本管理制度之個案研究-以兩會計師事務所為例 / The case study of Strategic Human Capital management system-take two accounting firms as study objects

范宇龍, Fan, Yu Lung Unknown Date (has links)
21世紀是一個追求創新與效率、科技日新月異以及資訊流通迅速的世代,在地球村模式運轉下的競爭環境中,推翻經濟學上報酬遞減法則的智慧資本才是組織競爭優勢的關鍵所在。為有效培養企業自身之競爭能力,企業主實應搭配自身策略方向建立能達成策略目標的策略性人力資本,培育企業成長的內部原動力,才能讓企業因應環境變遷快速成長。 本研究採個案研究法,輔以問卷分析與因素分析加以支持。以我國兩國際型會計師事務所之審計部為研究對象進行比較,探討採取不同策略之事務所審計部其策略性人力資本是否不同以及有何不同,又為達成策略性人力資本之累積,事務所如何規劃其人力資本管理制度以協助策略目標之達成。經整理分析,研究結論如下: 一、兩個案事務所辨認出之策略性人力資本按重要程度依序均為合夥會計師能力、績效評估與奬酬、內部凝聚力、員工素質與專業能力以及訓練機制與知識學習等五大構面。 二、兩個案事務儘管策略設定不同,重視之策略性人力資本卻未有差異。 三、採取不同策略之事務所雖重視相同之策略性人力資本,對各構面之重視強度卻隨策略重心的不同而不同,因而對資源投入的分配產生影響。 四、為培育策略性人力資本,兩個案事務所現行之管理制度雖均臻於完善,但針對關鍵人力資本之強化仍有部分可改進之處。 / Pursuing of innovation and efficiency, high technology progressed aggressively and the rapid flow of information would be the representative characteristics in the 21st century. In the era of global competition model, the intellectual capital which overthrows the law of diminishing marginal utility would be the key competitive advantage in the organizations. To cultivate the internal competitiveness effectively, business owners must establish the strategic human capital with the strategic goal of their own. In this way, they could respond to the environment change quickly to help them grow up. This study adopts case study and is supported by questionnaire survey analysis and factor analysis. Two audit departments of international accounting firm in Taiwan are the compared objects of this study. The study seeks to find out whether the strategic human capitals would be different in the audit departments with different strategy. And what management systems would be taken control in order to accumulate the energy of strategic human capital. Through collection and analysis, the study conclusions are as follows: 一、Both two audit departments identified six strategic human capital dimensions. In order of importance are the abilities of partner of Certified Public Accountants、performance evaluation and reward、internal cohesions、the competency and professional skills of the auditors and training mechanisms and knowledge leaning atmosphere. 二、Different strategy in two audit departments identified the same strategic human capitals. 三、Two audit departments organize different investment of resources because different strategy makes different degree of attention of the strategic human capitals. 四、To cultivate the strategic human capital, the two audit departments have nearly perfect management systems, but both have some parts relate to the key human capital managements that can be improved.
18

會計師事務所人力資源規劃之研究

石世賢, Shi, Shi-Xian Unknown Date (has links)
第一章:緒論;第一節為研究動機與目的,二節為研究方法與限制,第三節為論文結 構。 第二章:人力資源規劃對當今會計師事務所之重要性;第一節今日會計師事務所之規 模,第二節為會計師業務之多樣化,第三節為審計準則之限制,第四節為人力資源規 劃模式之應用,第五節為管理科學之興起,第六節為本章結論。 第三章:會計師事務所的人力資源規劃──以線性規劃模式分析;第一節為線性規劃 模式之功能,第二節為運用線性規劃模式以探討會計師事務所人力資源規劃所必須要 考慮的因素,第三節為模式中各符號的說明,第四節為線性規劃模式的建立及說明, 第五節為模式中無形利益的再探討,第六節為實例說明。 第四章:會計師事務所的人力資源規劃──以目標規劃模式分析;第一節為目標規劃 分析法之研究,第二節為會計師事務所目標規劃模式之資料,第三節為目標規模式之 建立,第四節為模式之解答。 第五章:會計師事務所的職員績效評估;第一節為會計師事務所人事管理控制,第二 節為學習理論之 。第三節為職員之績效評估,第四節為本章結論。 第六章:結論與建議。
19

會計師事務所品質控制與同業評鑑之研究

王立偉, Wang, Li-Wei Unknown Date (has links)
會計師之簽證功能在經濟發達的社會中,扮演著一個極為重要的角色,會計師事務所 服務品質之良窳,對委托人及委托人以外之第三者(包括投資人、政府、債權人等) 的財務利益影響至為深遠。惟近年來會計師因疏於職守而被提起控訴之情事屢有所聞 ,外界對會計專業之風評日差,會計專業為挽回日漸下跌之聲譽, 遂提出「以提高服 務品質為鵠的,以實施事務所評鑑為方針」之自律運動,以期執業素質符合專業水準 ,重建社會對會計專業之信心。 本論文共計六章,凡一冊, 約六萬餘言,主要內容可分為下列兩大部分: (一)就個別事務所而言: 充研究各事務所之品質控制為重心,討論一個組織完善之 事務所,為確保其各項業務均遵守專業準則,所應實施之各項品質控制政策及程序、 各別差異性、有關之專業準則、及實施時應注意之事項等。 (二)就會計專業整體而言:以研究美國會計師公會(AICPA )所實施之「同業評鑑 」計劃(Peer Review Program )為主,除討論其由來、沿革及管理方法外,並詳加 說明遵行試驗之實施步驟、報告準則、及事務所品質控制之評估方法,以供國內有關 單位,在實施稅簽評鑑、財簽評鑑時之參考。
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準強制性會計師輪調與盈餘反應係數之關聯性研究

賴盈真 Unknown Date (has links)
本研究主要探討準強制性會計師輪調機制與客戶公司審計品質(以盈餘反應係數為代理變數)的關聯性,並藉由檢視在此機制下有進行會計師輪調之公司與未進行會計師輪調之公司的盈餘反應係數、會計師輪調後後續年度的盈餘反應係數以及採行所間/所內會計師輪調的盈餘反應係數來檢視準強制性會計師輪調機制對審計品質的潛在影響力,進而瞭解該機制的實施成效。 本研究發現,雖然迴歸結果顯示有進行會計師輪調樣本之盈餘反應係數大於未進行會計師輪調樣本的盈餘反應係數,投資大眾認為有進行會計師輪調之公司其審計品質優於未進行會計師輪調之公司,與本研究之預期方向相符;但由於結果並未達顯著水準,表示在投資人心中,準強制性會計師輪調機制並未對公司審計品質造成太大的影響。就輪調之後續年度審計品質變化而言,在輪調後第一年及第二年的盈餘反應係數較輪調當年度為低;雖然結果不顯著,卻顯示市場認知的審計品質在會計師輪調後初期有下降的現象,可能是投資人認為繼任會計師在查核初期對受查者事業的不熟悉,將導致審計品質下降所致。 就事務所間輪調與事務所內輪調之效果而言,本研究的實證結果指出投資人認為在應輪調年度採行會計師所間輪調較所內輪調更能提昇審計品質,但結果亦不顯著。至於在所間輪調下,事務所規模是否會影響審計品質之問題探討,根據所間輪調樣本的營運狀況與財務比率,本研究發現選擇將查核會計師由非四大會計師事務所更換至四大會計師事務所的公司擁有較佳的營運狀況與財務體質,與大眾直覺及預期相符。 / This study is mainly discussing the association between quasi-mandatory auditor rotation system in Taiwan and the audit quality (use earnings response coefficient, ERC, as proxy) of company by examining the ERC of companies that do not rotate their audit-partner versus companies that rotate their audit-partner under this system, analyzing the change of ERC in the follow-up years after audit-partner rotation, and comparing the difference of ERC between audit-firm rotation and audit-partner rotation. The empirical results indicate that, although insignificant, investors perceive the audit quality of companies which rotate their audit-partner is better than the audit quality of the companies that do not rotate. This means, in investors’ thought, the quasi-mandatory auditor rotation system doesn’t work in audit quality promotion. For the change of the audit quality in the years after audit-partner rotation, this study finds out the audit quality the market perceived will go down in the first and the second year after audit-partner rotation due to the successors’ unfamiliarity with their clients. Furthermore, the result insignificantly points out that the public think audit-firm rotation is more useful in audit quality improving than audit-partner rotation. As to the question that whether the scale of audit firm influence audit quality, the evidence from the operation data and financial ratio of audit-firm rotated sample in this study suggests that the companies which rotate their audit-partner from non-Big4 to Big4 have superior operational performance and sounder financial condition than companies rotate their audit-partner in other ways. This result is consistent with the intuition of the public and the expectation of this study.

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