| dc.contributor | 國立政治大學會計學系 | en_US |
| dc.contributor | 行政院國家科學委員會 | en_US |
| dc.creator (作者) | 戚務君 | zh_TW |
| dc.date (日期) | 2011 | en_US |
| dc.date.accessioned | 26-Jun-2012 14:58:10 (UTC+8) | - |
| dc.date.available | 26-Jun-2012 14:58:10 (UTC+8) | - |
| dc.date.issued (上傳時間) | 26-Jun-2012 14:58:10 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/53263 | - |
| dc.description.abstract (摘要) | 傳統上與合夥會計師有關的研究變數為「客戶專屬性的任期」以及「產業專屬的市場占有率」。然而在合夥會計師輪調的制度下，因為會計師任期的被強制性限縮，自然影響該變數解釋盈餘品質的能力。本研究擬以銀行業為研究樣本，以瞭解另一個重要變數「合夥會計師的產業專精」是否能解釋釋銀行業盈餘品質的異同。此外,本研究將進一步瞭解在強制性合夥會計師輪調實行後，是否因為事務所內的會計師輪換，造成無法有效解讀該資訊的後果。 | en_US |
| dc.description.abstract (摘要) | Two traditional variables have been used as indicators of audit-partner specialization are client-specific tenure and industry-specific market share. The usefulness of auditor-partner tenure is obviously reduced by mandatory partner-rotation, which minimizes the possible variation of the length of such tenure. This study examines whether market share, the remaining indicator of audit-partner specialization, enhances earnings quality of banks, and, if it does, whether this function is weakened by required audit-partner rotation, which may problematize the use of market share as a proxy for audit-partner specialization | en_US |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | 基礎研究 | en_US |
| dc.relation (關聯) | 學術補助 | en_US |
| dc.relation (關聯) | 研究期間:10008~ 10107 | en_US |
| dc.relation (關聯) | 研究經費:591仟元 | en_US |
| dc.subject (關鍵詞) | 管理;會計師;強制輪調制度;銀行業 | en_US |
| dc.title (題名) | 會計師產業專精在強制輪調制度下是有用的資訊嗎?---以銀行業為分析對象 | zh_TW |
| dc.title.alternative (其他題名) | Can Auditor Specialization Really Matter under Mandatory Rotation?A Study of Possible Effects of Auditor Characteristics on the Earnings Quality of Banks | en_US |
| dc.type (資料類型) | report | en |
