Abstract
The role of information has become more important in the changing environment. To be good decision-makers, we need to gain access to more accounting information.
In the chain-reaction of the Asian economic crisis, the business is facing a highly uncertain environment. Many companies face fierce challenges and even run the risk of bankruptcy. In Taiwan, a series of fraud in the stock market since 1998 has caused huge losses to investors and a great concern to the general public.
If the investors make their investment decisions based on the audit reports, why still so many investors suffered huge losses? The main purpose of this thesis is, therefore, to discuss whether there are statistic significant relationships between audit reports and investment behavior. Questionnaires were used to obtain data from three groups of subjects: company executives, CPAs, and investors. The total sample size was 208. The SPSS statistic software was used to analyze the data. The statistic methods included: frequency distribution, factor analysis, Cronbach¡¦s £\ , correlation analysis, ANOVA, and Scheffe method.
The major findings of this research are as follows:
1. As far as the information aspect of audit reports is concerned, the differences between CPAs and investors are statistically significant.
2. As for audit quality, both the differences between company executives and CPAs and the differences between CPAs and investors are statistically significant.
3. The investors don¡¦t pay much attention to audit reports.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0719100-102742 |
| Date | 19 July 2000 |
| Creators | Yeh, O-Chao |
| Contributors | Yuan-Shing Liao, Ruey-Dang Chang, An-Lin Chen |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0719100-102742 |
| Rights | unrestricted, Copyright information available at source archive |
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