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研究生:林瓊璿
研究生(外文):Chiung-HusanLin
論文名稱:會計師事務所分所文化多樣性與審計品質:來自繼續經營疑慮意見的證據
論文名稱(外文):Audit Office Cultural Diversity and Audit Quality: Evidence from Going-Concern Opinions
指導教授:周庭楷周庭楷引用關係
指導教授(外文):Ting-Kai Chou
學位類別:碩士
校院名稱:國立成功大學
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:2020
畢業學年度:108
語文別:中文
論文頁數:28
中文關鍵詞:文化多樣性審計品質繼續經營有疑慮審計意見
外文關鍵詞:Cultural DiversityAudit qualityGoing Concern
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本研究旨在探討會計師事務所分所之文化多樣性與其審計品質之關聯性,並加以區分探討對於四大會計師事務所及非四大會計師事務所而言,前述影響是否有所不同。本研究之實證結果發現四大會計師事務所與非四大會計師事務所分所之文化多樣性程度對其審計品質之影響不同,對四大會計師事務所而言,其文化多樣性程度越高,其審計品質越低﹔然而對非四大會計師事務所而言,其文化多樣性程度與其審計品質之關係並不顯著,本研究之所有迴歸結果所作成之結論始終如一。
The purpose of this study is to explore the relationship between cultural diversity in audit offices and their audit quality, as well as to distinguish whether the such impacts are different between Big Four audit offices and non-Big Four audit offices. The empirical results of this study indicate that the influence of cultural diversity on the audit quality of Big Four audit offices is different from that of non-big four audit offices, where in Big Four audit offices, where a higher the degree of cultural diversity leads to lower audit quality. However, in non-Big Four audit offices, the relationship between the degree of cultural diversity and audit quality is not significant. All of the regression results in this study arrive at the same conclusion.
第一章 前言 1
第二章 文獻探討與假說發展 4
第一節 以分所為單位衡量審計品質 4
第二節 文化多樣性 5
第三節 假說推論 7
第三章 研究方法 8
第一節 樣本建構與資料來源 8
第二節 實證模型與變數定義 8
第四章 實證結果分析 13
第一節 敘述性統計 13
第二節 相關分析 15
第三節 實證結果 17
第四節 穩健性測試 20
第五章 結論與建議 22
參考文獻 23
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