碩士 / 亞洲大學 / 會計與資訊學系碩士班 / 97 / The primary objective of this study is to investigate the impact of corporate foreign direct investment (FDI) on audit quality, audit opinion, information transparency and the degree of auditor’s industrial specialization. Using a sample drawn from Taiwan listed company, we find that the firms with greater FDI are more likely to employ Big four CPA firms and their auditors are less likely to issue a standard un-qualification audit opinion. Also, we find that the firms with greater FDI have higher information transparency. However, the degree of auditor’s industrial specialization will be decrease. Corporate FDI is measured by three different ways, the ratio of foreign assets to total assets, foreign operational country scope, and the numbers of foreign investees, can get the same results.
| Identifer | oai:union.ndltd.org:TW/097THMU8736007 |
| Date | January 2009 |
| Creators | Shiou Shiun Chen, 陳綉薰 |
| Contributors | Chien-Wen Lai, 賴建文 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 50 |
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