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研究生:蔡昕澄
研究生(外文):Cai, Sin-Cheng
論文名稱:關鍵查核事項文字特性探討—以英國為例
論文名稱(外文):A Descriptive Investigation of Key Audit Matters Textural Characteristics in the UK
指導教授:曾怡潔曾怡潔引用關係
指導教授(外文):Tseng, Yi-Jie
口試委員:洪聖閔陳宗岡
口試日期:2020-07-01
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
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:2020
畢業學年度:108
語文別:中文
論文頁數:77
中文關鍵詞:文字特性關鍵查核事項揭露品質
外文關鍵詞:Textural CharacteristicsKey Audit MattersDisclosure Quality
相關次數:
  • 被引用被引用:0
  • 點閱點閱:57
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  • 收藏至我的研究室書目清單書目收藏:1
表次 vi
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 論文架構 4
第二章 文獻探討 5
第一節 關鍵查核事項公報介紹及發展 5
第二節 關鍵查核事項之文獻探討 12
第三節 資訊揭露之文獻探討 15
第四節 可讀性文獻探討 18
第五節 英國之文獻探討 21
第三章 研究方法 24
第一節 變數定義與衡量 24
第二節 樣本選取及資料來源 30
第三節 分析方法 34
第四章 研究結果 35
第一節 敘述性統計 35
第二節 相關性分析 41
第三節 年度分群分析 43
第四節 企業特性對可讀性之影響 46
第五節 敏感性分析 65
第五章 結論與建議 69
第一節 研究結論 69
第二節 研究貢獻 70
第三節 研究限制 70
第四節 研究建議 71
參考文獻 72


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