| dc.contributor.advisor | 俞洪昭 | zh_TW |
| dc.contributor.advisor | Yu, Hong-Chao | en_US |
| dc.contributor.author (Authors) | 劉崢嶸 | zh_TW |
| dc.contributor.author (Authors) | Liu, Jeng-Rong | en_US |
| dc.creator (作者) | 劉崢嶸 | zh_TW |
| dc.creator (作者) | Liu, Jeng-Rong | en_US |
| dc.date (日期) | 1998 | en_US |
| dc.date.accessioned | 27-Apr-2016 14:05:24 (UTC+8) | - |
| dc.date.available | 27-Apr-2016 14:05:24 (UTC+8) | - |
| dc.date.issued (上傳時間) | 27-Apr-2016 14:05:24 (UTC+8) | - |
| dc.identifier (Other Identifiers) | B2002001612 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/86558 | - |
| 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) | 86353020 | zh_TW |
| dc.description.abstract (摘要) | 財務報表能否公正表達企業的真實情況，將直接或間接影響到報表使用者的經濟決策及社會資源之分配。而會計師能否成功扮演公眾保護者的角色，並獨立而客觀的對於財務報表表示意見，將直接影響到財務報表之品質。會計專業評論者即提出強制會計師輪調是解決會計師因與客戶間的長期關係而導致失去獨立性與專業上懷疑的手段。 | zh_TW |
| dc.description.abstract (摘要) | An Exploratory Study of the Implementation of Auditor Rotation in Taiwan | en_US |
| dc.description.tableofcontents | 目 錄第一章 緒論 1第一節 研究動機及目的 1第二節 研究架構 3第二章 文獻探討 5第一節 敘述性研究 5第二節 實證性研究 6第三節 分析性研究 7 第四節 本章小節……………………………………………………………....9第三章 研究方法 11第一節 研究對象 11第二節 資料分析方法 12第三節 受試者與研究程序 13第四章 實證結果及分析 15第一節 問卷對象背景資料簡述 15第二節 影響會計師輪調之認知與態度分析 20第三節 本章小結 55第五章 結論與建議 57第一節 研究結論 57第二節 研究限制 62第三節 研究建議 62參考文獻 64附 錄 66 | zh_TW |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#B2002001612 | en_US |
| dc.subject (關鍵詞) | 會計師輪調 | zh_TW |
| dc.subject (關鍵詞) | Auditor Rotation | en_US |
| dc.title (題名) | 我國會計師輪調可行性之研究 | zh_TW |
| dc.title (題名) | An Exploratory Study of the Implementation of Auditor Rotation in Taiwan | en_US |
| dc.type (資料類型) | thesis | en_US |
| dc.relation.reference (參考文獻) | 參考文獻中文部分1. 楊昌田，「會計師輪流簽證財務報表可行性之研究」，政治大學會計研究所碩士論文，民國七十二年六月。英文部分1. American Institute of Certified Public Accountants (AICPA). 1992. Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies.2. American Institute of Certified Public Accountants (AICPA). 1999. http://www.aicpa.org.3. Arrunada, B. and C. Paz-Ares. 1997. Mandatory rotation of company auditors: A critical examination. International Review of Law & Economics (March). Vol.17, Iss.1. 31-61.4. Betes, H. L., R. W. Ingram and P. M. J. Reckers. 1982. Auditor-client Affiliation: The Impact On “Materiality”. Journal of Accountancy (April). 60-63.5. Brody, R. G. and S. A. Moscove. 1998. Mandatory auditor rotation. National Public Accountant. (May). Vol.43, Iss.3. 32-35.6. Catanach, A. H.. and P. L. Walker. 1998. The International Debate over Mandatory Auditor Rotation: A Conceptual Research Framework. Working Paper. Villanova University.7. Dopuch, N., R. R. King. and R. Schwartz. 1998. An Experimental Investigation of Retention and Rotation Requirements. Working Paper. Washington University.8. Elitzur, R. and H. Falk. 1996. Planned audit quality. Journal of Accounting & Public Policy (Fall). Vol. 15, Iss.3. 247-269.9. Hoyle, J. 1978. Mandatory Auditor Rotation: The Arguments and an Alternative. Journal of Accountancy (May). Vol. 145, Iss. 5. 69-78.10. Institute of Chartered Accountants in England & Wales. 1994. Revised Ethical Guidance on Fees and Rotation of Audit Partners and Staff. Accountancy (January). Vol. 113, Iss.1205. 124-125.11. Petty, R. and S. Cuganesan. 1996. Auditor rotation: Framing the debate. Australian Accountant (May). Vol. 66. Iss. 4. 40-41.12. Walker, P. L., B. L. Lewis and J. R. Casterella. 1998. Mandatory Auditor Rotation: Arguments and Current Evidence. Working Paper. University of Virginia.13. Weissenberger, B. E. 1997 Mandatory Auditor Rotation A Means of Reducing The Expectation Gap？Working Paper. WHU Koblenz Otto Beisheim Graduate School of Management. | zh_TW |
