摘要
本文之目的即從懲戒角度探索會計師事務所總、分所之審計品質差異。本文採用 2010~2015年中國大陸上市公司數據，通過實證迴歸得出了以下結論：從中國大陸本土“八大”、“十二大”來看，本文發現總所之會計師審計品質更高，被監管機關懲戒之可能性更低，這與本文之預期相符。同時，研究發現“十二大”會計師事務所總所之會計師在懲戒後改善效果比分所好。 / Abstract
The objective of this thesis is to examine whether audit quality, measured as the auditor sanction likelihood, differs across auditors from headquarter office and those from other branch offices.
Using a sample of listed firm in China during 2010 and 2015, my paper provides the following empirical findings. First, focusing on Big 8 or Big 12, I find that auditor from headquarter office have greater audit quality and, thus, are less likely to be sanctioned by regulatory agency or professional body, consistent with my hypothesis. Meanwhile, analyses reveal that auditors from headquarter office improve auditor quality more than those from branch office in the post-sanction period for a sub sample of firm-years audited by Big 12.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0104353044 |
| Creators | 官梅, Guan, Mei |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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