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研究生:潘磬儒
研究生(外文):Pan, Ching-Ju
論文名稱:企業對會計師事務所審計服務業滿意度與審計品質屬性關係之實證研究
論文名稱(外文):The Relationship Between the Attributes of Audit Quality and Audit Client Satisfaction
指導教授:薛富井薛富井引用關係
指導教授(外文):Fujjing Shiue
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:1999
畢業學年度:87
語文別:中文
論文頁數:92
中文關鍵詞:會計師事務所審計滿意度審計品質屬性
外文關鍵詞:CPA FirmAuditSatisfactionAttributes of Audit Quality
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 在一般的觀念中,品質應可作為客戶滿意度之洞察。然而事實上服務品質與顧客滿意度是不同之構念。Taylor and Bake在1994年的研究中認為在行銷領域中,服務品質與顧客滿意度是分別獨立的概念。在重視行銷的時代中會計屍在維持一定的審計品質下必須了解核向審計品質屬性與顧客滿意度相關聯是非常重要的,如此方可在競爭市場中成功的提昇業績。
  本研究是以問卷調查的方式,探討十四審計品質屬性與顧客滿意度之關聯性,研究中並針對「更換會計師與否」、「會計經理與事務所之合作經驗」、「客戶去年度之查核報告意見型態」「公司資產規模大小」等變數對顧客滿意度是否會造成顧客滿意度之顯著差異。
  研究結果發現,十四個審計品質屬性中與「顧客對整體之滿意度」成「顯著正向關係」者分別為:「對客戶之熟悉度」、「事務所主管人員(查帳經理、簽證會計師)參與審計工作」、「具有高度道德標準及會計審計知識」、「聲譽與規模」。
  就受試者樣本全體而言,「近三年內更換會計師者」在評估對查帳小組滿意度時確實會對滿意度造成顯著差異。更進一步發現,三年內更換過會計師之受試者對評估目前查帳小組之滿意度給予較高之分數。
 The purpose of this study was to investigate the relationship among client satisfac-tion , attributes of audit quality, auditor change, and controller work experience. To ad-dress this purpose, controllers of company were asked to evaluated their existing auditor on each of 14 dimensions of audit quality. Controllers also rated their overall level of satisfaction with the audit team and with the audit firm.
 In this study we found a significant, positive relationship between many of the audit quality attributes previously identified in the literature and client satisfaction. Audit team and firm experience with client, CPA firm executive involvement, eth-ics/accounting and auditing knowledge, brand name and firm size. The overall pattern of results highlights the important roles of communication and relationships in promot-ing client satisfaction.
 In addition, the controllers provided several suggestions for improving service quality. The most common suggestions were to reduce audit team turnover.
中文摘要                     iii
英文摘要                     iv
誌謝辭                      v
內容目錄                     vi
表目錄                      viii
圖目錄                      x
第一章 緒論                   1
 第一節 研究背景與研究動機           1
 第二節 研究目的                2
 第三節 研究方法                4
 第四節 論文架構                5
 第五節 研究貢獻                6
 註 釋                     8
第二章 文獻探討                 10
 第一節 客戶滿意度定義、衡量與服務品質關係   10
 第二節 審計品質之定義與衡量          17
 第三節 審計品質認知              32
 註 釋                     38
第三章 研究方法                 44
 第一節 研究問題                44
 第二節 研究變項                45
 第三節 問卷設計                49
 第四節 抽樣方法與資料分析設計         52
 註 釋                     56
第四章 實證結果分析               58
 第一節 樣本特徵描述              58
 第二節 敘述性統計量分析            60
 第三節 變異數分析結果             63
 第四節 皮爾遜相關分析結果           68
 第五節 審計品質屬性與顧客滿意度之分析     69
 註 釋                     76
第五章 結論與建議                77
 第一節 結論                  77
 第二節 研究限制                79
 第三節 後續研究建議              80
參考文獻                     82
附錄 研究問卷                  90
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