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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.
1

關鍵查核事項與審計品質之關聯性研究 / The relationship between Key Audit Matters and Audit Quality

呂佩純, Lu, Pei Chun Unknown Date (has links)
面對全球性之金融風暴危機對投資人與金融市場帶來劇烈的影響,各界開始呼籲查核報告應提供閱表者更多主要企業經營風險及不確定資訊,而英國為了因應國際審計觀念轉變的趨勢,參考國際審計準則自訂ISA 700 (UK and Ireland)以改善傳統查核報告型態未能揭露足夠查核相關資訊之缺點。新式查核報告中影響層面最廣的部分即為關鍵查核事項(key audit matter)之說明,故本研究以裁量性應計項目與非保守會計師查核意見做為審計品質之代理變數,探討關鍵查核事項與會計師審計品質水準間之關聯性。研究結果顯示,關鍵查核事項之揭露能降低管理者透過裁量性應計項目美化財務報表之可能性,亦即提升審計品質水準;但在非保守會計師查核意見代理變數項下,並未發現增加關鍵查核事項段落能影響會計師出具非保守查核意見之決策;另外,本研究亦未發現關鍵查核事項揭露數量與審計品質水準之正向關聯性。
2

關鍵查核事項與會計師事務所特性 / The Relationship between Key Audit Matters and Audit Firm Characteristics

陳品芊 Unknown Date (has links)
本文旨在探討關鍵查核事項與會計師事務所特性之關聯性。其中,會計師事務所特性係指其獨立性與專業能力,並分別以任期與產業專家衡量之。   本文實證研究結果如下:其一,主查會計師之任期對關鍵查核事項幾無影響。其二,產業專家會計師事務所與關鍵查核事項之數量及品質僅有部分試驗呈正相關。其三,產業專家主查會計師其對關鍵查核事項之數量及品質均有正面影響。   在增額測試的部分,結果如下:其一,對產業專家主查會計師而言,任期對關鍵查核事項有正面效果。其二,會計師事務所與主查會計師俱為產業專家的會計師對關鍵查核事項之正面影響力大於僅有會計師事務所為產業專家的會計師。最後,會計師的專業能力使其更有能力以簡明扼要的文字呈現關鍵查核事項。 / The objective of this thesis is to investigate the relationship between key audit matters (KAMs) and audit firm characteristics. In this study, audit firm characteristics are focused on their independence and ability, and are measured by tenure and industry expertise, respectively. The empirical results can be summarized as follows. Firstly, lead partners tenure has little effect on KAMs. Secondly, partial evidence is found on the association between firm-level industry specialist auditors and KAMs. Thirdly, partner-level industry specialist auditors have positive effects on both the quantity and quality of KAMs. In further examinations, the results are as follows. Firstly, tenure has positive effects on KAMs when the auditors are partner-level industry specialist. Secondly, industry experts at both firm- and partner-levels have stronger positive effects on KAMs then industry experts at firm-level alone. Lastly, auditors’ capacity allows them to present KAMs more concisely.
3

關鍵查核事項之內涵價值 / The information content of key audit matters

林佩瑩, Lin, Pei Yin Unknown Date (has links)
本研究之目的為瞭解投資人對新式查核報告之因應。研究結果顯示關鍵查核事項項目數與股價呈現負相關,說明大部分投資人對關鍵查核事項之回應與關鍵查核事項之揭露呈現負相關。然而,當企業聘請四大會計師事務所或產業專精為期查核財務報告,結果將反轉。確切來說,相較非四大會計師事務所或非產業專精之查核客戶,財務報告經由四大會計師事務所或產業專精查核之企業,其累積異常報酬率較大。此外,本研究亦將產業專精分為三等級:會計師事務所層級、會計師個人層級及同時為事務所層級兼個人層級,以衡量關鍵查核事項與股價之關係。最後於敏感性分析之部分,以關鍵查核事項風險權重作為關鍵查核事項項目數之替代,並且以不同預期模式衡量累積異常報酬,結果都與預期相符。

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