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研究生:陳俊吉
研究生(外文):CHEN,CHUN-CHI
論文名稱:會計師特質對關鍵查核事項數目之影響
論文名稱(外文):The influence of Auditor’s Personal on Key Audit Matters
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,GUANG-ZHENGLU,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:45
中文關鍵詞:會計師特質社會網絡審計品質關鍵查核事項
外文關鍵詞:Auditor’s Personal CharacteristicsSocial ConnectionAudit QualityKey Audit Matters
相關次數:
  • 被引用被引用:0
  • 點閱點閱:9
  • 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
第一章緒論.............................................................................................1
第一節研究背景及動機 .............................................................................................1
第二節研究問題及目的 .............................................................................................4
第三節研究架構及流程 .............................................................................................5
第二章文獻探討 .......................................................................................7
第一節會計師特質 .....................................................................................................7
第二節關鍵查核事項 ...............................................................................................12
第三章研究假說與研究方法 .................................................................14
第一節研究假說 .......................................................................................................14
第二節研究模型與變數定義 ...................................................................................17
第三節樣本選取與資料來源 ...................................................................................21
第四章實證結果分析 .............................................................................24
第一節敘述性統計 ...................................................................................................24
第二節相關性分析 ...................................................................................................26
第三節迴歸結果 .......................................................................................................28
第四節敏感性測試 ...................................................................................................35
第五章結論與建議 .................................................................................40
第一節研究結論 .......................................................................................................40
第二節研究限制 .......................................................................................................40
第三節研究建議 .......................................................................................................41
參考文獻...................................................................................................42
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