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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/112613
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/112613


    Title: 審計調整數對盈餘品質之影響-以台灣為例
    The effect of audit adjustments on earnings quality : Evidence from Taiwan
    Authors: 張雅婷
    Contributors: 戚務君
    張雅婷
    Keywords: 審計調整數
    盈餘平穩化
    零門檻
    Date: 2017
    Issue Date: 2017-09-13 14:10:47 (UTC+8)
    Abstract: 本研究檢驗年度查核的審計調整數是如何影響衡量盈餘品質的方法。本文有兩項發現:
    一、審計調整數使盈餘變得更波動。
    二、雖然審計調整數對小額獲利與小額虧損的分配有些微影響,但該影響並未降低盈餘分配在零附近不連續的程度。
    使用盈餘特性作為盈餘品質與審計品質之代理變數的研究者或許會對該發現感興趣。
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    李建然與陳政芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論,第 40 期:59-80。
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    Dechow, P., Ge, W., Schrand, C., 2010. Understanding earnings quality: a review of the proxies, their determinants and their consequences. Journal of Accounting and Economics 50: 344-401.
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    DeFond, M.L., 2010. How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews. Journal of Accounting and Economics 49: 104–108.
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    Description: 碩士
    國立政治大學
    會計學系
    104353028
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104353028
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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