| dc.contributor.advisor | 馬秀如 | zh_TW |
| dc.contributor.author (Authors) | 黃仁乙 | zh_TW |
| dc.creator (作者) | 黃仁乙 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:00:32 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:00:32 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:00:32 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0091353019 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34208 | - |
| 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) | 91353019 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 國內博達科技無預警聲請重整，對會計師業及資本市場均造成嚴重之衝擊，有些投資人甚至質疑財務報表審計存在的必要性及其價值。財務報表審計有無價值主宰會計師業是否有存在之必要，其影響不容小覷。本研究乃依據Wallace(1980，1987)提出之代理、資訊及保險等三假說，藉會計師審計失敗之事件，觀察其他簽證客戶股價之反應，以衡量財務報表審計是否有價值。 本研究以企業及審計均失敗的公司為實驗組，企業及審計均未失敗的公司作為控制組，期衡量財務報表審計是否有價值。依據研究個案篩選標準，本研究針對87至92年間，各選取五家公司作為實驗及控制組之研究個案。 實證結果顯示，在五個研究個案中，中友的簽證會計師事務其他簽證客戶之股價在事件期間，有顯著為負的異常報酬，亦即，中友之簽證會計師提供之財務報表審計確有價值；然國揚、和旺、桂宏及茂矽等四家公司的簽證會計師事務所審計失敗時，因市場出現其他影響股價變動之事件，故無法衡量此四家公司之審計是否有價值。 若僅自中友之案例，類推所有事務所之財務報表審計均有價值，恐不足以採信，故本研究推論，會計師事務所提供的財務報表審計服務可能有價值，惟其是否確有價值，則無法自實證結果提出佐證。 | zh_TW |
| dc.description.abstract (摘要) | PROCOMP INFORMATICS LTD affects accountant industry and the capital market seriously. Some investors even question both the necessity of existence and the value of financial statement audit. Whether financial statement audit has value decides the necessity of accountant industry’s existence and its influence is significant . This research is based on agency, information and insurance hypothesis proposed by Wallace (1980, 1987). In this paper, we choose the event of audit failure and observe the stock price of CPA firm other audit clients to measure the value of financial statement audit. This research designs both the experimental group and the control group to measure the value of financial statement audit. We choose companies which occurred business failure and audit failure as the experimental group. In stead, we choose companies which didn’t occur business failure and audit failure as the control group. Based on the research screening standard, we are aimed at five companies respectively taken for the experimental and the control group. Results show that the stock price of other audit clients of Chungyo’s CPA firm will have significant negative abcdrmal return when CPA firm occurs audit failure. Namely, financial statement audit provided by Chungyo’s CPA firm has value. However, when the other company’s CPA firm occur audit failure, some other event that affect stock price to vibrate happen simultaneously, we can’t measure the value of financial statement audit provided by the four company’s CPA firms. On the whole, if we use the finding to analogize that financial statement audit provided by all CPA firms has value , it maybe not to be persuasive. Consequently, this research infers that the financial statement audit services provided by CPA firms may has value. Whereas, we can’t conclude that financial statement audit has value truly. | 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.............................................4 第三節 研究架構.............................................6第二章 文獻探討.............................................7 第一節 審計之價值...........................................8 第二節 事件研究法..........................................17第三章 研究設計............................................26 第一節 研究假說............................................26 第二節 研究個案 ...........................................30 第三節 事件辨認暨事件日之決定..............................47 第四節 估計期間及事件期間之決定............................49 第五節 研究樣本 ...........................................50 第六節 研究模型 ...........................................51第四章 實證結果...........................................53第五章 結論與建議.........................................62 第一節 研究結論 ...........................................62 第二節 研究建議 ...........................................63 第三節 研究限制 ...........................................65 第四節 後續研究建議.......................................66參考文獻 ....................................................67表目錄表2-1 文獻彙整表─審計價值之衡量.............................15表2-2 文獻彙整表─事件研究法.................................23表3-1 87至92年間企業及審計失敗之公司暨實驗組公司之篩選.......31表3-2 87至92年間審計失敗之會計師及事務所.....................35表3-3 國揚之控制組篩選表.....................................37表3-4 中友之控制組篩選表.....................................39表3-5 桂宏之控制組篩選表.....................................40表3-6 和旺之控制組篩選表.....................................42表3-7 茂矽之控制組篩選表.....................................44表3-8 研究個案彙整表.........................................46表3-9 研究樣本數.............................................50表4-1 審計之價值─國揚的簽證會計師事務所.....................53表4-2 審計之價值─與國揚的簽證會計師同組.....................54表4-3 審計之價值─中友的簽證會計師事務所.....................55表4-4 審計之價值─與中友的簽證會計師同組.....................56表4-5 審計之價值─桂宏的簽證會計師事務所.....................57表4-6 審計之價值─與桂宏的簽證會計師同組.....................58表4-7 審計之價值─和旺的簽證會計師事務所.....................58表4-8 審計之價值─與和旺的簽證會計師同組.....................59表4-9 審計之價值─茂矽的簽證會計師事務所.....................60表4-10 審計之價值─與茂矽的簽證會計師同組.....................61圖目錄圖1-1 研究架構圖..............................................6圖3-1 財務報表審計之價值.....................................28 | zh_TW |
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| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091353019 | en_US |
| dc.subject (關鍵詞) | 審計失敗 | zh_TW |
| dc.subject (關鍵詞) | 財務報表審計之價值 | zh_TW |
| dc.subject (關鍵詞) | 代理假說 | zh_TW |
| dc.subject (關鍵詞) | 資訊假說 | zh_TW |
| dc.subject (關鍵詞) | 保險假說 | zh_TW |
| dc.subject (關鍵詞) | audit failure | en_US |
| dc.subject (關鍵詞) | the value of financial statement | en_US |
| dc.subject (關鍵詞) | agency hypothesis | en_US |
| dc.subject (關鍵詞) | information hypothesis | en_US |
| dc.subject (關鍵詞) | insurance hypothesis | en_US |
| dc.title (題名) | 財務報表審計之價值─藉若干審計失敗之衡量 | zh_TW |
| dc.type (資料類型) | thesis | en |
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