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政大典藏 > College of Commerce > Department of Accounting > NSC Projects > Item 140.119/53263

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/53263

Title:	會計師產業專精在強制輪調制度下是有用的資訊嗎?---以銀行業為分析對象
Other Titles:	Can Auditor Specialization Really Matter under Mandatory Rotation?A Study of Possible Effects of Auditor Characteristics on the Earnings Quality of Banks
Authors:	戚務君
Contributors:	國立政治大學會計學系行政院國家科學委員會
Keywords:	管理;會計師;強制輪調制度;銀行業
Date:	2011
Issue Date:	2012-06-26 14:58:10 (UTC+8)
Abstract:	傳統上與合夥會計師有關的研究變數為「客戶專屬性的任期」以及「產業專屬的市場占有率」。然而在合夥會計師輪調的制度下，因為會計師任期的被強制性限縮，自然影響該變數解釋盈餘品質的能力。本研究擬以銀行業為研究樣本，以瞭解另一個重要變數「合夥會計師的產業專精」是否能解釋釋銀行業盈餘品質的異同。此外,本研究將進一步瞭解在強制性合夥會計師輪調實行後，是否因為事務所內的會計師輪換，造成無法有效解讀該資訊的後果。 Two traditional variables have been used as indicators of audit-partner specialization are client-specific tenure and industry-specific market share. The usefulness of auditor-partner tenure is obviously reduced by mandatory partner-rotation, which minimizes the possible variation of the length of such tenure. This study examines whether market share, the remaining indicator of audit-partner specialization, enhances earnings quality of banks, and, if it does, whether this function is weakened by required audit-partner rotation, which may problematize the use of market share as a proxy for audit-partner specialization
Relation:	基礎研究學術補助研究期間:10008~ 10107 研究經費:591仟元
Data Type:	report
Appears in Collections:	[Department of Accounting] NSC Projects

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