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研究生:王海舟
研究生(外文):Hai-Chou Wang
論文名稱:實施新式查核報告對審計品質及查核成本之影響
論文名稱(外文):Impact of Extended Audit Report on Audit Quality and Audit Cost
指導教授:吳琮璠吳琮璠引用關係
指導教授(外文):Chung-Fern Wu
口試委員:林世銘劉心才
口試委員(外文):Su-Ming LinHsin-Tsai Liu
口試日期:2018-07-23
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計學研究所
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:2018
畢業學年度:106
語文別:中文
論文頁數:60
中文關鍵詞:新式查核報告審計品質查核成本
相關次數:
  • 被引用被引用:6
  • 點閱點閱:342
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
臺灣主管機關規定上市櫃公司應於2016年財務報表查核開始適用新式查核報告準則。本研究探討實施新式查核報告是否影響審計品質及查核成本,並使用異常應計數與達到盈餘門檻之機率作為審計品質之代理變數;查核成本衡量指標則為審計公費與查核報告延遲。實證結果顯示,新式查核報告實施後,審計品質顯著改善。至於查核成本方面,並未發現審計公費顯著提高或下降;然而,會計師出具查核報告之日期顯著縮短。綜上所述,本研究認為實施新式查核報告之效益大於其成本。
The regulators in Taiwan have recently implemented a new auditing standard that became effective after December 31, 2015, which required that auditors issue extended audit reports for listed companies. This thesis examines the impact of extended audit reports on audit quality and audit cost. Using absolute abnormal accruals and the probability to meet earnings threshold as audit quality measures, I find evidence that audit quality is significantly improved in the first year after the introduction of the new standard. As for audit costs measures, I do not find a significant change in audit fees. However, audit report lag has been significantly shortened in the post-regime period. These results suggest that the benefits of the new auditing standard outweigh its cost.
中文摘要 1
ABSTRACT 2
目錄 3
圖表目錄 4
第一章 緒論 5
第二章 文獻回顧與假說發展 11
第一節 新式查核報告相關背景、規定與意見 11
第二節 新式查核報告相關文獻 16
第三節 假說發展 19
第三章 研究設計 23
第一節 變數衡量 23
第二節 實證模型 26
第三節 樣本選取與資料來源 30
第四章 實證結果 34
第一節 敘述性統計 34
第二節 相關係數與單變量分析 34
第三節 迴歸結果 44
第五章 研究結論、限制與建議 49
第一節 研究結論 49
第二節 研究限制與建議 50
參考文獻 52
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