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研究生:吳姿樺
研究生(外文):WU,ZI-HUA
論文名稱:查核報告溝通價值決定因素之探討—英國地區之實證
論文名稱(外文):The Study on Determinants of Communication Value of Audit Report —Evidence from the UK
指導教授:林瑞青林瑞青引用關係
指導教授(外文):Lin,Ruey-Ching
口試委員:蔡彥卿陳宗岡
口試委員(外文):TSAI,YEN-CHINGCHEN,TSUNG-KANG
口試日期:2020-06-17
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:71
中文關鍵詞:新式查核報告溝通價值可讀性修正式意見F_SCORE
外文關鍵詞:Extended Audit reportCommunication ValueReadabilityModified OpinionF_SCORE
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目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 論文架構 3
第二章 文獻探討 5
第一節 新式查核報告介紹 5
第二節 溝通價值相關文獻 8
第三節 選股指標相關文獻 12
第四節 查核報告相關文獻 14
第三章 研究方法 17
第一節 研究假說 17
第二節 實證模型 21
第三節 變數定義與衡量 22
一、應變數衡量 22
二、自變數衡量 26
第四節 樣本蒐集 29
第四章 實證結果 33
第一節 敘述性統計、相關係數與子樣本差異分析 33
一、敘述性統計表 33
二、相關係數表 35
三、子樣本差異性檢定 36
第二節 追蹤資料迴歸分析 41
一、追蹤資料單迴歸分析 41
二、追蹤資料複迴歸分析 48
第五章 研究結論與建議 55
第一節 研究結論 55
第二節 研究限制 56
第三節 研究建議 57
參考文獻 58
附錄A 63
一、 意見段(往前移至最前面) 63
二、 繼續經營能力 65
三、 關鍵查核事項 66
四、 重大性門檻與查核範圍設定 68
五、 會計師與管理階層責任 70

表次
表3- 1四家事務所各段落差異說明 20
表3- 2六種可讀性指標與年級數、閱讀程度對照表 25
表3- 3樣本篩選 30
表3- 4樣本產業與年度分布 31
表4- 1敘述性統計量 37
表4- 2適用新式查核報告前後之事務所市占率(2012~2018) 38
表4- 3相關係數表 39
表4- 4子樣本平均數與中位數差異檢定 40
表4- 5追蹤資料單迴歸分析結果FSCORE─控制規模 43
表4- 6追蹤資料單迴歸分析結果MOD─控制規模 44
表4- 7追蹤資料單迴歸分析結果POST_AGE─控制規模 45
表4- 8追蹤資料單迴歸分析結果EY PWC Deloitte KPMG ─ 控制規模 46
表4- 9追蹤資料複迴歸分析結果—實證模型(一) 51
表4- 10追蹤資料複迴歸分析結果—實證模型(二) 53

圖次
圖 1:研究架構圖 4





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