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研究生:吳佳霖
研究生(外文):WU,CHIA-LIN
論文名稱:個人會計師社會網絡對審計公費之影響
論文名稱(外文):The Impact of Individual Auditor Social Connection on Audit Fees
指導教授:翁慈青翁慈青引用關係
指導教授(外文):WENG,TZU-CHING
口試委員:陳光政盧鈺欣
口試委員(外文):CHEN,KUANG-CHENGLU,YU-HSIN
口試日期:2021-06-11
學位類別:碩士
校院名稱:逢甲大學
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:2021
畢業學年度:109
語文別:中文
論文頁數:65
中文關鍵詞:審計公費會計師社會網絡知識共享專業能力
外文關鍵詞:Audit FeesAccountant Social ConnectionKnowledge SharingProfessional Ability
相關次數:
  • 被引用被引用:0
  • 點閱點閱:10
  • 評分評分:
  • 下載下載:0
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目錄
壹、緒論 1
第一節、研究背景與動機 1
第二節、研究目的 5
第三節、研究貢獻 5
第四節、研究架構及流程 6
貳、文獻探討及假說推論 8
第一節、查核報告之相關文獻 8
第二節、會計師社會網絡與知識共享 9
第三節、會計師人脈與專業能力 14
參、研究方法 20
第一節、實證模型 20
第二節、變數衡量 21
第三節、研究期間、資料來源與選樣標準 26
肆、實證結果分析 29
第一節、敘述性統計分析 29
第二節、相關性分析 34
第三節、迴歸分析 36
第四節、敏感性測試 40
伍、結論與建議 51
第一節、研究結論 52
第二節、研究限制 54
第三節、未來研究之建議 54
參考文獻 55

圖目錄
圖1-1 研究流程圖 7

表目錄
表3-1 樣本篩選過程與研究期間樣本公司產業/年度分配狀況 27
表4-1 樣本敘述性統計量 32
表4-2 Pearson相關係數表 35
表4-3 個人會計師參加多個社會網絡組織對審計公費的影響 38
表4-4 非四大個人會計師參加多個社會網絡組織對審計公費的影響 39
表4-5 個人會計師參加多個社會網絡組織對審計公費的影響-將ACCNET區分為ACCNET(CPA1)與ACCNET(CPA2) 41
表4-6 非四大個人會計師參加多個社會網絡組織對審計公費的影響-將ACCNET區分為ACCNET(CPA1)與ACCNET(CPA2) 42
表4-7 個人會計師參加多個社會網絡組織對審計公費的影響-將ACCNET區分為ACCNET(ASSOCIATION)與ACCNET(NGO) 44
表4-8 非四大個人會計師參加多個社會網絡組織對審計公費的影響-將ACCNET區分為ACCNET(ASSOCIATION)與ACCNET(NGO) 45
表4-9 個人會計師參加多個社會網絡組織對非審計公費的影響-將AF改為NAF 47
表4-10 非四大個人會計師參加多個社會網絡組織對非審計公費的影響-將AF改為NAF 48
表4-11 個人會計師參加多個社會網絡組織對審計公費的影響-將AF改為AF(NO RANGE) 50
表4-12 非四大個人會計師參加多個社會網絡組織對審計公費的影響-將AF改為AF(NO RANGE) 51


一、中文部分
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林谷峻(1992)。我國會計師事務所合夥人盈餘分配報導。會計研究月刊,(78),62-65。
林惠秋(2018)。會計師簽證社群網絡與盈餘資訊性。國立臺北大學會計學系碩士論文,新北市。
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洪永隆(2010)。董事會獨立性、專業性與審計品質對內部控制之影響。中國文化大學會計研究所未出版之碩士論文。
張火燦與劉淑寧(2002)。從社會網絡理論探討員工知識分享。人力資源管理學報,2(3),101-113。
張仲岳與曹美娟(2005)。台灣上市公司審計公費之決定因素。當代會計,6(2),125-152。
郭奕伶(2000)。會計業的龍虎爭霸戰—安侯與勤業搶當老大。數位周刊,(22),22-28。
陳錦村與葉雅薰(2002)。公司改組、監督機制與盈餘管理之研究。會計評論,(34),1-29。
賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變。國立臺灣大學會計學研究所碩士論文,台北市。
薛敏正、張瑀珊與高君慈(2008)。公司自我選擇聘任會計師與審計公費。當代會計,9(2),167-200。
薛敏正、黃劭彥、劉福運與林惠秋(2019)。會計師事務所內合夥人間之網絡關係與盈餘資訊性。會計審計論叢,9(1),43-73。
蘇祉瑜(2017)。會計師簽證社群網路與審計公費。輔仁大學會計學系碩士班碩士論文,新北市。

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