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|Title: ||會計師與管理階層之年資及學歷程度差異對審計品質之影響 ―以非四大會計師事務所為例|
The Effect of the Experience and Education Mismatch Between CPAs and CFOs on Audit Quality -Evidence from Non-Big4 Audit Firms
Non-big 4 audit firms
|Issue Date: ||2020-04-06 14:43:17 (UTC+8)|
This study investigates whether experience mismatch and education mismatch between CPAs and CFOs affect audit quality by using a sample of listed companies audited by non-big 4 audit firms during 2010-2017. The empirical results indicate that the audit quality is higher when CPAs have more working experience than do CFOs and that there is no association between the education mismatch and audit quality. The implication is that to enhance audit quality, a non-Big 4 audit firm with insufficient auditing resources may take CPAs’ working experience, relative to CFOs’, into consideration while assigning the CPAs to engagements.
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|Source URI: ||http://thesis.lib.nccu.edu.tw/record/#G0106353015|
|Data Type: ||thesis|
|Appears in Collections:||[會計學系] 學位論文|
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