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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/77656

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/77656

Title:	審計任期、公司治理與盈余質量
Authors:	戚務君
Contributors:	會計系
Keywords:	盈余質量;審計質量;審計任期;公司治理
Date:	2009
Issue Date:	2015-08-18 15:00:42 (UTC+8)
Abstract:	通過利用修正的瓊斯模型計算出的異常應計的絕對值作為盈余質量的替代變量,用選取的九個公司治理變量利用主成分分析方法構造的公司治理指數來度量公司治理總體水平,本文探討了公司治理與審計任期對盈余質量的聯合影響。研究結果表明,公司治理水平的提高有助于盈余質量的提高,在好的治理環境下審計任期的延長會提高盈余質量,在差的治理環境下審計任期的延長對盈余質量沒有影響。
Relation:	審計研究,2009(2),50-56
Data Type:	article
Appears in Collections:	[Department of Accounting] Periodical Articles

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