碩士 / 靜宜大學 / 會計學系 / 101 / In this study, the Chinese region PwC audit listed companies as the research object during 2000-2010, to explore the the client Importance of the audit quality. And the sample is divided into four areas of coastal northern, central, southern and inland for comparison. The empirical results show that the independence of the accountant in four regions will be affected by the impact of the economic dependence and reduce audit quality. In addition, client importance of the four regions are different, Southern coastal > inland areas > central coast > northern coastal, Partially support the hypothesis: Inland areas in mainland China, the degree of influence of client importance on audit quality will be higher than the coastal areas. And reasons of southern coastal than inland areas is that a small number of customers of southern coastal between 2001-2005, so that the importance of customers is relatively large.
| Identifer | oai:union.ndltd.org:TW/101PU000385014 |
| Date | January 2013 |
| Creators | Cheng, Hungwei, 程泓瑋 |
| Contributors | Liu, Yipei, 劉沂佩 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 61 |
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