NDLTD Global ETD Search
  • Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 1
  • 1
  • Tagged with
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 1
  • 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.

Search results

Showing 1 to 1 of 1 (0.019 seconds)
1

中國審計市場的制度變遷對審計品質之影響 / The effect of the regime in Chinese audit market on audit quality

吳佳瑋 Unknown Date (has links)
本研究探討中國審計市場的脫鉤改制與強制性合夥會計師輪調制度對其審計品質的影響。具體而言，本論文以會計師的簽證意見做為審計品質的代理變數，分析前述中國審計市場的制度變遷與審計品質的關聯性。就脫鉤改制言，實證結果顯示，脫鉤改制提升整體的審計品質；然而，由於法令與管制僅能提升整體審計服務的最低品質水準，故脫鉤改制的效益僅及於中國的小型會計師事務所。就輪調的分析而言，中國的強制輪換制度並未達到提升審計品質之管制目的，並且發現相較於強制輪換合夥會計師，更換會計師事務所的審計品質較差。
脫鉤改制
強制輪換合夥會計師
審計品質
審計意見

Page generated in 0.0232 seconds