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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30204
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/30204

    Title: 會計師產業專精度與盈餘品質關聯性之研究-以中國大陸為例
    Authors: 賴巧雰
    Contributors: 金成隆
    Keywords: 產業專精度
    Auditor's industry specialzation
    Audit quality
    Date: 2006
    Issue Date: 2009-09-11 17:27:00 (UTC+8)
    Abstract: 本研究欲探討在中國大陸審計市場中,會計師事務所產業專精度對於審計品質之影響,並進一步研究不同城市層級之產業專精度對於審計品質有無差別。
    The objective of this thesis is to examine whether auditor’s industry specialization at the city-level affects the audit quality in China. In addition, we classify industry auditor expertise at the city level into the following two groups, and further investigate whether the association between industry expertise and audit quality differs between these two groups: (1) Directly Controlled Municipalities or locations of Stock Exchange (therefore DCM); (2)non-Directly Controlled Municipalities or non locations of Stock Exchange (non-DCM).
    The empirical results find no statistically significant association between audit quality and industry specialization at the city level in China. However, the results document that the association between industry expertise and audit quality are more pronounced for the DCM group than for the non-DCM, consistent with our prediction.
    Reference: 王振林,2002,政府規範對審計服務供求的影響:中國證券市場的證據,中國註冊會計師(3月):26-30。
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0094353039
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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