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研究生:劉進福
研究生(外文):Liu, Chin Fu
論文名稱:企業盈餘管理、會計師事務所類型及審計品質之關係
論文名稱(外文):Relationship Among Earings Management, Type of CPA Firms, Audit Quality
指導教授:齊德彰齊德彰引用關係
指導教授(外文):Chi, Der Jang
口試委員:李慕萱賴明政
口試委員(外文):Lee,Mu ShangLai, Ming Cheng
口試日期:2013-06-21
學位類別:碩士
校院名稱:中國文化大學
系所名稱:會計學系
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:2013
畢業學年度:101
語文別:中文
論文頁數:51
中文關鍵詞:企業盈餘管理會計師事務所類型審計品質
外文關鍵詞:earings managementtype of CPA firmsaudit quality
相關次數:
  • 被引用被引用:2
  • 點閱點閱:286
  • 評分評分:
  • 下載下載:20
  • 收藏至我的研究室書目清單書目收藏:0
財務報表所表達的就是企業的財務狀況與經營成果,盈餘報導不實將導致公司盈餘品質下降,也會影響到財務報導的可靠性。本研究將會計師事務所規模,依四大(Big-4)、組織型態(ORG)及從業人數(EMP)分為三種類型;本研究主旨在探討會計師事務所類型、審計品質及盈餘管理三者相互之間的影響。實證結果顯示,會計師事務所類型、產業專精對盈餘管理都有顯著且正面的影響;會計師事務所類型對產業專精均有顯著且正面的影響。
In the financial statements is the company's financial position and results of opera-tions, earnings reports false will cause the decline in the quality of corporate earnings, will also affect the reliability of financial reporting. In this study, audit size in accord-ance with the Big-4, type of organization (ORG) and the number of employees (EMP) is divided into three types;Purpose of this study is to investigate the impact between the type of the CPA firms, audit quality and earnings management between the three. The empirical results show that type of CPA firms and industry specialization on earnings management has a significant and positive impact; Type of CPA firms have a significant and positive impact on the industry specialization.
中文摘要 .....................iii
英文摘要 .....................iv
誌謝辭 ......................v
內容目錄 .....................vi
表目錄 ......................vii
圖目錄 ......................viii
第一章 緒論....................1
第一節 研究動機與目的...............1
第二節 研究架構及流程...............3
第二章 文獻探討與假說建立.............5
第一節 盈餘品質之相關研究.............5
第二節 會計師事務所類型之相關研究.........9
第三節 產業專精之相關研究.............14
第三章 研究設計..................19
第一節 實證模型..................19
第二節 變數衡量..................20
第三節 樣本選取及資料來源.............25
第四章 實證結果與分析...............29
第一節 敍述統計..................29
第二節 Pearson相關分析..............33
第三節 迴歸分析..................36
第五章 結論與建議.................41
第一節 研究結論..................41
第二節 研究建議..................42
參考文獻 .....................43
一、中文文獻
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二、英文文獻
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