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題名 日本上市公司簽證會計師人數與審計品質及審計公費之關聯性探討
The association between the number of certified public accountants, audit quality and audit fees: evidence from Japan
作者 吳俊瑩
Wu, Chun-Ying
貢獻者 林宛瑩
吳俊瑩
Wu, Chun-Ying
關鍵詞 日本
審計品質
審計公費
會計師
Japan
Audit quality
Audit fees
Accountant
日期 2018
上傳時間 3-Sep-2018 15:47:07 (UTC+8)
摘要 　　本研究採用日本東京證券交易所第一部市場上市公司之資料，研究2012年至2016年間，日本上市公司財務報表簽證會計師人數多寡、人數變動及組成變動與審計品質之關聯性，以及日本上市公司財務報表簽證會計師人數多寡、人數變動及組成變動與審計公費間之關聯性。研究結果顯示，簽證會計師人數變動時，對審計品質呈顯著負向影響。簽證會計師人數越多時，對審計公費呈顯著正向影響。
     　　本研究之實證結果發現日本上市公司財務報表簽證會計師人數，與審計品質及審計公費具有關聯，未來學者於探討日本審計市場之審計品質與審計公費時，可將簽證會計師人數之影響納入考量。
　　Using a sample of Japanese listed companies in the first market of the Tokyo Stock Exchange from the period 2012-2016, this study investigate the association between the number and composition of accountants signing Japanese audit reports of Japanese listed companies and audit quality, as well as the association between audit fees. This study document several findings. First, there is a significant and negative effect on audit quality when the number of accountants changed. Second, the number of accountants is significantly and positively associated with audit fees.
     　　The empirical results of this study found that the number of accountants signing Japanese audit reports of Japanese listed companies is related to the audit quality and audit fees. In the future, scholars can consider the influence of the number of accountants when studying in the audit quality and audit fees of Japanese audit market.
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描述 碩士
國立政治大學
會計學系
105353026
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105353026
資料類型 thesis
dc.contributor.advisor 林宛瑩zh_TW
dc.contributor.author (Authors) 吳俊瑩zh_TW
dc.contributor.author (Authors) Wu, Chun-Yingen_US
dc.creator (作者) 吳俊瑩zh_TW
dc.creator (作者) Wu, Chun-Yingen_US
dc.date (日期) 2018en_US
dc.date.accessioned 3-Sep-2018 15:47:07 (UTC+8)-
dc.date.available 3-Sep-2018 15:47:07 (UTC+8)-
dc.date.issued (上傳時間) 3-Sep-2018 15:47:07 (UTC+8)-
dc.identifier (Other Identifiers) G0105353026en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/119875-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 105353026zh_TW
dc.description.abstract (摘要) 　　本研究採用日本東京證券交易所第一部市場上市公司之資料，研究2012年至2016年間，日本上市公司財務報表簽證會計師人數多寡、人數變動及組成變動與審計品質之關聯性，以及日本上市公司財務報表簽證會計師人數多寡、人數變動及組成變動與審計公費間之關聯性。研究結果顯示，簽證會計師人數變動時，對審計品質呈顯著負向影響。簽證會計師人數越多時，對審計公費呈顯著正向影響。
     　　本研究之實證結果發現日本上市公司財務報表簽證會計師人數，與審計品質及審計公費具有關聯，未來學者於探討日本審計市場之審計品質與審計公費時，可將簽證會計師人數之影響納入考量。		zh_TW
dc.description.abstract (摘要) 　　Using a sample of Japanese listed companies in the first market of the Tokyo Stock Exchange from the period 2012-2016, this study investigate the association between the number and composition of accountants signing Japanese audit reports of Japanese listed companies and audit quality, as well as the association between audit fees. This study document several findings. First, there is a significant and negative effect on audit quality when the number of accountants changed. Second, the number of accountants is significantly and positively associated with audit fees.
     　　The empirical results of this study found that the number of accountants signing Japanese audit reports of Japanese listed companies is related to the audit quality and audit fees. In the future, scholars can consider the influence of the number of accountants when studying in the audit quality and audit fees of Japanese audit market.		en_US
dc.description.tableofcontents 第一章　緒論 1
     第一節　研究動機與目的 1
     第二節　研究問題 7
     第三節　研究架構 9
     第二章　文獻探討 10
     第一節　日本證券交易市場及審計市場 10
     第二節　日本公司及審計相關法規 17
     第三節　審計品質之相關文獻 29
     第四節 審計公費之相關文獻 33
     第五節　團隊人數之相關文獻 38
     第三章　研究方法 40
     第一節　研究假說 40
     第二節　實證模型與研究變數 43
     第四節　資料來源及樣本選取 55
     第四章　實證結果分析 57
     第一節　基本敘述性統計分析 57
     第二節　審計品質之實證結果分析 61
     第三節　審計公費之實證結果分析 70
     第五章　結論與建議 76
     第一節　研究結論 76
     第二節　研究限制與建議 78
     參考文獻 79		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105353026en_US
dc.subject (關鍵詞) 日本zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) 審計公費zh_TW
dc.subject (關鍵詞) 會計師zh_TW
dc.subject (關鍵詞) Japanen_US
dc.subject (關鍵詞) Audit qualityen_US
dc.subject (關鍵詞) Audit feesen_US
dc.subject (關鍵詞) Accountanten_US
dc.title (題名) 日本上市公司簽證會計師人數與審計品質及審計公費之關聯性探討zh_TW
dc.title (題名) The association between the number of certified public accountants, audit quality and audit fees: evidence from Japanen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 王泰升，2007，台灣的法律繼受經驗及其啟示，中研院法學期刊，創刊號：111-136。
     王儷倩，2008，從日本會社法未設置董事會股份有限公司及合同公司檢視我國公司法相關法制，國立政治大學法律學研究所碩士論文。
     朱大明，2015，日本金融商品交易法，北京：法律出版社。
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dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.044.2018.F07-