| dc.contributor.advisor | 金成隆 | zh_TW |
| dc.contributor.author (Authors) | 賴巧雰 | zh_TW |
| dc.creator (作者) | 賴巧雰 | zh_TW |
| dc.date (日期) | 2006 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:27:00 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:27:00 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:27:00 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0094353039 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30204 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 94353039 | zh_TW |
| dc.description (描述) | 95 | zh_TW |
| dc.description.abstract (摘要) | 本研究欲探討在中國大陸審計市場中，會計師事務所產業專精度對於審計品質之影響，並進一步研究不同城市層級之產業專精度對於審計品質有無差別。 研究結果顯示，在產業專家以特定產業客戶在會計師事務所客戶組合中所佔比率之定義下，無法發現由產業專家會計師事務所查核之公司，其審計品質較佳；但進一步考慮城市層級因素後，實證結果發現城市會對產業專精度造成影響，支持假說二，審計品質較佳。造成此結果之可能係因掛靠制度及政府之尋租行為所造成中國審計市場分割與分散特性，且使得上市公司對事務所的選擇並不重視其審計品質的高低，而是更看重會計師事務所的掛靠單位，使得中國會計師事務所無法發展整體之產業專家。 | zh_TW |
| dc.description.abstract (摘要) | The objective of this thesis is to examine whether auditor’s industry specialization at the city-level affects the audit quality in China. In addition, we classify industry auditor expertise at the city level into the following two groups, and further investigate whether the association between industry expertise and audit quality differs between these two groups: (1) Directly Controlled Municipalities or locations of Stock Exchange (therefore DCM); (2)non-Directly Controlled Municipalities or non locations of Stock Exchange (non-DCM). The empirical results find no statistically significant association between audit quality and industry specialization at the city level in China. However, the results document that the association between industry expertise and audit quality are more pronounced for the DCM group than for the non-DCM, consistent with our prediction. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究動機 1 第二節 研究目的 4 第三節 論文架構 5 第二章 中國審計市場 6 第一節 中國註冊會計師制度之發展概況 6 第二節 中國審計市場現況 9 第三章 文獻探討 17 第一節 產業專精度 18 第二節 審計品質的衡量 19 第三節 中國審計市場 22 第四章 研究方法 24 第一節 研究假說 24 第二節 實證模型與實證變數定義 26 第五章 實證結果 37 第一節 敘述性統計量 37 第二節 相關性檢定 39 第三節 迴歸結果分析 43 第四節 違規 49 第五節 敏感性分析 57 第六章 結論與建議 61 第一節 研究結果與貢獻 61 第二節 研究限制及建議 62 參考文獻……………………………………………………………………….63 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0094353039 | en_US |
| dc.subject (關鍵詞) | 產業專精度 | zh_TW |
| dc.subject (關鍵詞) | 審計品質 | zh_TW |
| dc.subject (關鍵詞) | Auditor`s industry specialzation | en_US |
| dc.subject (關鍵詞) | Audit quality | en_US |
| dc.title (題名) | 會計師產業專精度與盈餘品質關聯性之研究-以中國大陸為例 | zh_TW |
| dc.type (資料類型) | thesis | en |
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