| dc.contributor.advisor | 周玲臺 | zh_TW |
| dc.contributor.author (Authors) | 林家駿 | zh_TW |
| dc.creator (作者) | 林家駿 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:53:02 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:53:02 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:53:02 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353029 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48909 | - |
| 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) | 97353029 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 本研究旨在探討會計師公費與財務報表重編之關聯性，並進一步檢視不同重編特質是否反應於審計公費上，以及檢視審計公費的調整是否為重編經濟後果之一。實證結果顯示，審計公費與財務報表重編呈顯著正相關，而這種關聯主要係由於未預期公費部份所導致；非審計公費與財務報表重編呈顯著正相關，表示會計師與客戶間之經濟依存度會降低會計師獨立性，使得審計品質下降。本研究進一步發現不同的重編特質(屬年報之重編、損益向下調整之重編、重編原因涉及盈餘管理動機)會反應於審計公費上。最後，本研究發現重編公司其後續審計公費提高的幅度顯著高於未重編公司，此結果顯示審計公費的增加為重編的經濟後果之一。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究背景與動機 1第二節 研究目的與問題 4第三節 論文流程 6第四節 論文架構 7第二章 文獻探討 8第一節 財務報表重編 8第二節 審計公費與非審計公費 11第三節 財務報表重編與會計師公費 14第三章 研究方法 16第一節 研究假說 16第二節 樣本選取與資料蒐集 22第三節 分析方法與實證設計 25第四節 變數衡量與實證模型 26第四章 實證結果 36第一節 樣本敘述性統計量 37第二節 Logistic迴歸分析 45第三節 OLS迴歸分析 50第四節 實證結果彙總 54第五節 敏感性測試 56第五章 研究結論與建議 57第一節 研究結論 57第二節 研究限制 59第三節 研究建議 60參考文獻 60附錄 68 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353029 | en_US |
| dc.subject (關鍵詞) | 審計公費 | zh_TW |
| dc.subject (關鍵詞) | 非審計公費 | zh_TW |
| dc.subject (關鍵詞) | 重編 | zh_TW |
| dc.subject (關鍵詞) | 經濟後果 | zh_TW |
| dc.title (題名) | 財務報表重編與會計師公費 | zh_TW |
| dc.title (題名) | Financial Restatements and Auditor Fees | en_US |
| dc.type (資料類型) | thesis | en |
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