政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/99527
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 92429/122733 (75%)
Visitors : 26442926      Online Users : 184
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/99527


    Title: 會計師事務所審計支援系統對審計品質之影響
    The Effect of Audit Support Systems on Audit Quality
    Authors: 邱献良
    Chiu, Hsien-Lian
    Contributors: 周玲臺
    Chou, Ling-Tai
    邱献良
    Chiu, Hsien-Lian
    Keywords: 審計支援系統
    審計品質
    查核經驗
    產業專長
    會計師任期
    Audit Support System
    Audit Quality
    Audit Experience
    Industry Specialization
    Auditor Tenure
    Date: 2016
    Issue Date: 2016-08-02 15:52:19 (UTC+8)
    Abstract: 本研究旨在檢驗會計師事務所審計支援系統對審計品質之影響。會計師事務所可藉由審計支援系統確保同仁遵循審計準則與事務所既有審計方法、強化風險管理及促進事務所成員之間知識的分享。另一方面,採用審計支援系統可能存有系統不當使用之風險,如:對系統過度依賴、機械化的行為、逆向工作及繞過系統。因此本研究無法預期會計師事務所採用審計支援系統是否會改善其審計品質。為了釐清此實證問題,我們以台灣某大型會計師事務所採用之審計支援系統作為測試標的,研究發現採用審計支援系統可明顯改善審計品質。我們也發現對於事務所層級的非產業專家或經驗較淺的合夥人,透過審計支援系統以改善審計品質的幅度更為顯著。然而,本研究並未發現會計師任期可以調節審計支援系統對審計品質之影響的證據。
    This study is to examine the effect of audit support systems on audit quality. Audit firms can ensure compliance with auditing standards and their firms’ audit methodology, enhance risk management, and facilitate knowledge sharing among audit personnel within firms using audit support systems. On the other hand, adopting audit support systems may be associated with threats of inappropriate use such as overreliance on systems, mechanistic behavior, working backward and working around systems. We are uncertain whether adopting audit support systems actually improves audit quality. To address the empirical issue, we conduct a study of the audit support system used at one Big 4 audit firm in Taiwan. We document that audit quality is higher when audit support systems are adopted. We also find that firm-level non-specialists or novice audit partners benefit more from adopting audit support systems in improving audit quality. However, there is no evidence that the association between adopting audit support systems and audit quality is moderated by auditor tenure.
    Reference: Abdolmohammadi, M., and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review 62 (1): 1–13.
    Adler, P. S., and B. Borys. 1996. Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly 41 (1): 61–89.
    Ajen, I. 1991. The theory of planned behavior. Organizational Behavior and Human Decision Process 50: 179–211.
    American Institute of Certified Public Accountants (AICPA). 2001. The Effect of Information Technology on the Auditor’s Consideration of Internal Control in a Financial Statement Audit. Statement of Auditing Standards No. 94. New York, NY: AICPA.
    American Institute of Certified Public Accountants (AICPA). 2002a. Audit Documentation. Statement of Auditing Standards No. 96. New York, NY: AICPA.
    American Institute of Certified Public Accountants (AICPA). 2002b. Consideration of Fraud in Financial Statement Audit. Statement of Auditing Standards No. 99. New York, NY: AICPA.
    American Institute of Certified Public Accountants (AICPA). 2002c. Interim Financial Information. Statement of Auditing Standards No. 100. New York, NY: AICPA.
    American Institute of Certified Public Accountants (AICPA). 2006. Risk Assessment Standards. Statement of Auditing Standards No. 104–11. New York, NY: AICPA.
    American Institute of Certified Public Accountants (AICPA). 2007. AICPA Professional Standards. New York, NY: AICPA.
    Anderson, J. C., M. Jennings, S. E. Kaplan, and P. M. Reckers. 1995. The effect of using diagnostic decision aids for analytical procedures on judges’ liability judgments. Journal of Accounting of Public Policy 14 (1): 33–62.
    Anderson, J. C., K. K. Moreno, and J. Mueller. 2003. The effect of client vs decision aid as a source of explanations upon auditors’ sufficiency judgments: a research note. Behavioral Research in Accounting 15 (1): 1–11.
    Antle. R., and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research 29 (Supplement): 31–54.
    Arnold, V., and G. Sutton. 1998. The theory of technology dominance: understanding the impact of intelligent aids on decision maker’s judgments. Advances in Accounting Behavioral Research 1: 175–194.
    Ashton, R. H., and J. J. Willingham. 1988. Using and evaluating audit decision aids. Auditing symposium IX: proc of the 1988 Touche Ross/University of Kansas symposium on auditing problems. Kansas: School of Business, University of Kansas.
    Ashton, R. H., J. J. Willingham, and R. K. Elliott. 1987. An empirical analysis of audit delay. Journal of Accounting Research 25 (2): 275–292.
    Balsam, S., J. Krishnan, and J. Yang. 2003. Auditor specialization and earnings quality. Auditing: A Journal of Practice and Theory 22 (2): 71–97.
    Banker, R. D., H. Chang, and Y. Kao. 2002. Impact of information technology on public accounting firm productivity. Journal of Information Systems 16 (Fall): 209–222.
    Bazerman, M., K. Morgan, and G. Loewenstein. 1997. The impossibility of auditor independence. Sloan Management Review 38 (4): 89–94.
    Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1–24.
    Bedard, J. C., D. R. Deis, M. B. Curtis, and J. G. Jenkins. 2008. Risk monitoring and control in audit firms: A research synthesis. Auditing: A Journal of Practice & Theory 27 (1): 187–218.
    Bedard, J. C., M. L. Ettredge, and K. M. Johnstone. 2007. Using electronic audit workpaper systems in audit practice: Task analysis, learning and resistance. Advances in Accounting Behavioral Research 10 (1): 29–53.
    Bedard, J. C., M. L. Ettredge, and K. M. Johnstone. 2003. The effect of training on auditors’ acceptance of an electronic work system. International Journal of Accounting Information Systems 4 (4): 227–250.
    Bedard, J. C., and L. E. Graham. 2002. The effects of decision aid orientation on risk factor identification and audit test planning. Auditing: A Journal of Practice & Theory 21 (1): 40–56.
    Bell, T., F. Marrs, I. Solomon, and H. Thomas. 1997. Auditing organizations through a strategic lens: The KPMG business measurement process. Montvale, NJ: Peat Marwick LLP.
    Boatsman J. R., C. Moeckel, and B. K. W. Pei. 1997. The effects of decision consequences on auditors’ reliance on decision aids in audit planning. Organizational Behavior and Human Decision Processes 21 (2): 211–247.
    Bonner, S. E. 1990. Experience effects in auditing: the role of task-specific knowledge. The Accounting Review 65 (1): 72–92.
    Bronson, S. N., C. E. Hogan, M. F. Johnson, and K. Ramesh. 2011. The unintended consequences of PCAOB Auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases. Journal of Accounting and Economics 51 (1–2): 95–114.
    Caramanis, C., and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting and Economics 45 (1): 16–138.
    Cahan S. F., and J. Sun. 2014. The effect of audit experience on audit fees and audit quality. Journal of Accounting, Auditing and Finance 30 (1): 78–100.
    Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81 (3): 653–676.
    Carcello, J. V., and A. L. Nagy. 2004. Audit firm tenure and fraudulent financial reporting. Auditing: A Journal of Practice & Theory 23 (2): 55–69.
    Carson, E., and C. Dowling. 2012. The competitive advantage of audit support systems: The relationship between extent of structure and audit pricing. Journal of Information Systems 26 (1) 35–49.
    Chen, C., C. Lin, and Y. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long-term auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415–445.
    Chi, H., and C. Chin. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory 30 (2): 201–229.
    Chin, C., and H. Chi. 2009. Reducing restatements with increased industry expertise. Contemporary Accounting Research 26 (3): 729–765.
    Conference Board. 2005. Findings and recommendations of the Commission on Public Trust and Private Enterprise. New York: The Conference Board.
    Craswell, A., J. Francis, and S. Taylor. 1995. Auditor brand name reputation and industry specialization. Journal of Accounting and Economics 20 (3): 297–322.
    Cushing, B. E., and J. K. Loebbecke. 1986. Comparison of audit methodologies of large accounting firms. USA: American Accounting Association.
    Davis, J. 1996. Experience and auditor’s selection of relevant information for preliminary control risk assessments. Auditing: A Journal of Practice & Theory 15 (1):16–37.
    Davis, L. R., B. S. Soo, and G. M. Trompeter. 2009. Auditor tenure and the ability to meet or beat earnings forecasts. Contemporary Accounting Research 26 (2): 517–548.
    DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183–199.
    Dechow, P., W. Ge, C. Larson, and R. Sloan. 2011. Predicting material accounting misstatements. Contemporary Accounting Research 28 (1): 17–82.
    Dechow, P. 1994. Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics 18 (1): 3–42.
    Dechow, P., A. Hutton, and R. Sloan. 1996. Causes and consequences of earnings manipulation: An analysis of firms’ subject to enforcement actions of the SEC. Contemporary Accounting Research 13 (1): 1–36.
    Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193–225.
    DeFond, M. L., and C. S. Lennox. 2011. The effect of SOX on small auditor exits and audit quality. Journal of Accounting and Economics 52 (1): 21–40.
    DeFond, M., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1–2): 145–176.
    DeFond, M., K. Raghunandan, and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40 (4): 1247–1274.
    DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2–3): 275–326.
    DeSanctis, G., and M. S. Poole. 1994. Capturing the complexity in advanced technology use: adaptive structuration theory. Organization Science 5 (2): 121–147.
    Dowling, C., and S. Leech. 2007. Audit support systems and decision aids: current practice and opportunities for future research. International Journal of Accounting Information Systems 8 (2): 92–116.
    Dowling, C. 2009. Appropriate audit support system use: the influence of auditor, audit team, and firm factors. The Accounting Review 84(3): 771–810.
    Dowling, C., and S. Leech. 2014. A big 4 firm’s use of information technology to control the audit process: how an audit support system is changing auditor behavior. Contemporary Accounting Research 31 (1): 230–252.
    Dowling, C., S. Leech, and R. Moroney. 2008. Audit support system design and the declarative knowledge of long-term users. Journal of Emerging Technologies in Accounting 5 (1): 99–108.
    Earley, C. E. 2002. The differential use of information by experienced and novice auditors in the performance of ill-structured audit tasks. Contemporary Accounting Research 19 (4): 595–614.
    Eining M. M., D. R. Jones, and J. K. Loebbecke. 1997. Reliance on decision aids: an examination of auditors’ assessment of management fraud. Auditing: A Journal of Practice & Theory 16 (1):1–19.
    Elliott, R. K., and J. A. Kielich. 1985. Expert systems for accountants. Journal of Accountancy 160 (3): 126–134.
    Farmer, T. A., L. E. Rittenberg, and G. M Trompeter. 1987. An investigation of the impact of economic and organizational factors on audit independence. Auditing: A Journal of Practice & Theory 7 (1):1–14.
    Feroz, E., K. Park, and V. Pastena. 1991. The financial and market effects of the SEC’s accounting and auditing enforcement releases. Journal of Accounting Research 29 (Supplement): 107–142.
    Ferguson, A., J. R. Francis, and D. J. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review 78 (2): 429–449.
    Francis, J. R. 2011. A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory 30 (2): 125–152.
    Francis, J. R., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 (1): 139–165.
    Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80 (1): 113–136.
    Francis, J., P. N. Michas, and M. Yu. 2010. Office size of Big 4 auditors and client restatements. Contemporary Accounting Research 30 (4): 1626–1661.
    Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fees for non-audit services and earnings management. The Accounting Review 77 (4): 71–106.
    Frederick, D., and R. Libby. 1986. Expertise and auditors’ judgments of conjunctive events. Journal of Accounting Research 24 (2): 270–290.
    Geiger, M. A., and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21 (1): 67–78.
    Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80 (2): 585–613.
    Gibbins, M. 1984. Propositions about the psychology of professional judgment in public accounting. Journal of Accounting Research 22 (1): 103–125.
    Gibbins, M., S. McCracken, and S. Salterio. 2010. The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship. Accounting, Organizations and Society 35 (6): 579–595.
    Government Accountability Office (GAO). 2008. Audits of Public Companies. Continued Concentration in Audit Market for Large Public Companies Does Not Call for Immediate Action. Washington, DC: GAO.
    Gramling, A. A., and D. N. Stone. 2001. Audit firm industry expertise: a review and synthesis of the archival literature. Journal of Accounting Literature 20: 1–27.
    Gul, F. A., S. Y. K. Fung, and B. Jaggi. 2009. Earnings quality: some evidence on the role of auditor tenure and auditors’’ industry expertise. Journal of Accounting and Economics 47 (3): 265–287.
    Gunny, L., and T. Zhang. 2013. PCAOB inspection reports and audit quality. Journal of Accounting and Public and Policy 32 (2): 136–160.
    Hackenbrack, K. 1993. The effect of experience with different sized clients on auditor evaluations of fraudulent financial-reporting indicators. Auditing: A Journal of Practice & Theory 12 (1): 99–110.
    Hoyle, J. 1978. Mandatory auditor rotation: the arguments and an alternative. Journal of Accountancy 145 (5): 69–78.
    International Organization of Securities Commissions (IOSCO). 2009. Transparency of Firms That Audit Public Companies: Consultation Report. Available at: https://www.iosco.org/library/pubdocs/pdf/IOSCOPD302.pdf
    Janvrin, D., J. Bierstaker, and D. J. Lowe. 2008. An examination of audit information technology use and perceived importance. Accounting Horizons 22 (1): 1–21.
    Jennings M., D. C. Kneer, and P. M. Reckers. 1993. The significance of audit decision aids and precase jurists’ attitudes on perceptions of audit firm culpability and liability. Contemporary Accounting Research 9 (2): 489–507.
    Johnson, V. E., I. K. Khurana, and J. K. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research 19 (3): 637–660.
    Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (2): 193–228.
    Kachelmeier, S. J., and W. F. Messier. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review 65 (1): 209–226.
    Kinney, Jr. W. R. 2005. Twenty-five years of audit deregulation and re-regulation: What does it mean for 2005 and beyond? Auditing: A Journal of Practice & Theory 24 (Supplement): 89–109.
    Knechel, W. R., and J. L. Payne. 2001. Additional evidence on audit report lag. Auditing: A Journal of Practice & Theory 20 (1): 137–146.
    Kothari, S. P., A. L. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163–197.
    Krishnan, G. 2003. Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17 (Supplement): 1–16.
    Krishnan, G. 2005. The association between Big 6 auditor industry expertise and the asymmetric timeliness of earnings. Journal of Accounting, Auditing and Finance 20 (3): 209–228.
    Libby, R. 1985. Availability and the generation of hypotheses in analytical review. Journal of Accounting Research 23 (2): 648–667.
    Libby, R. and D. M. Frederick. 1990. Experience and the ability to explain about audit findings. Journal of Accounting Research 28 (2): 348–367.
    Liu, C., and T. Wang. 2008. Auditor tenure and audit quality. Management Review 27 (4): 1–28.
    Low, K. Y. 2004. The effect of industry specialization on audit risk assessments and audit planning decisions. The Accounting Review 79 (1): 201–209.
    Lowe D. J., and P. M. Reckers. 2000. The use of foresight decision aids in auditors’ judgments. Behavioral Research in Accounting 12 (1): 97–118.
    Lowe D. J., P. M. Reckers, and S. Whitecotton. 2002. The effects of decision-aid use and reliability on jurors’ evaluations of auditor liability. The Accounting Review 77 (1): 185–202.
    Maletta, M., and A. Wright. 1996. Audit evidence planning: an investigation of industry error characteristics. Auditing: A Journal of Practice & Theory 15 (1): 71–86.
    Manry, D., T. Mock, and J. Turner. 2008. Does increased audit partner tenure reduce audit quality? Journal of Accounting, Auditing and Finance 23 (4): 553–572.
    Mansi, S. A., W. F. Maxwell, and D. P. Miller. 2004. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research 42 (4): 755–793.
    Mason, S., S. McCarthy, and M. Sherer. 2001. Audit automation as control within audit firms. Accounting, Auditing & Accountability Journal 14 (1): 109–130.
    Mason, S., S. McCarthy, M. Sherer, and W. A. Wallace. 1998. Audit automation in the U.K. and the U.S.: A comparative study. International Journal of Auditing 2 (November): 223–246.
    Mautz, R. K., and H. A. Sharaf. 1961. The philosophy of auditing. Sarasota, FL: American Accounting Association.
    Menon, K., and D. D. Williams. 2004 Former audit partners and abnormal accruals. The Accounting Review 79 (4): 1095–1118.
    Messier, W. F., S. J. Kachelmeier, and K. L. Jensen. 2001. An experimental assessment of recent professional developments in nonstatistical audit sampling guidance. Auditing: A Journal of Practice & Theory 20 (1): 81–96.
    Minutti-Meza, M. 2013. Does auditor industry specialization improve audit quality? Journal of Accounting Research 51 (4): 779–817.
    Mueller, J. M., and J. C. Anderson. 2002. Decision aids for generating analytical review alternatives: the impact of goal framing and audit-risk level. Behavioral Research in Accounting 14 (1):155–177.
    Murphy, D., and C. E. Brown. 1992. The use of advanced information technology in audit planning. Intelligent Systems in Accounting, Finance and Management 1 (3): 187–193.
    Murphy, D. S., and S. A. Yetmar. 1996. Auditor evidence evaluation: expert systems as credible sources. Behaviour & Information Technology 15 (1): 14–23.
    Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation. The Accounting Review 78 (3): 779–799.
    Nelson, M., J. Elliott, and R. Tarpley. 2002. Evidence from auditors about manager’s and auditors’ earnings management decisions. The Accounting Review 77 (Supplement): 175–202.
    O’Donnell, E., and J. Schultz. 2003. The influence of business-process-focused audit support software on analytical procedures judgments. Auditing: A Journal of Practice & Theory 22 (2): 265–279.
    O’Regan, P. 2010. Regulation, the public interest and the establishment of an accounting supervisory body. Journal of Management and Governance 14 (4): 297–312.
    Owhoso, V. E., W. F. Messier, and J. Lynch. 2002. Error detection by industry-specialized teams during the sequential audit review. Journal of Accounting Research 40 (3):883–900.
    Palmrose, Z. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 64 (1): 55–73.
    Press, E. G. and J. B. Weintrop. 1990. Accounting-based constraints in public and private debt agreements: their association with leverage and impact on accounting choice. Journal of Accounting and Economics 12 (1–3): 21–40.
    PricewaterhouseCoopers (PwC). 2003. TeamMate.
    PricewaterhouseCoopers (PwC). 2010. Audit and assurance services. Available at: http://www.pwc.com/jg/en/audit-and-assurance/index.jhtml
    Public Company Accounting Oversight Board (PCAOB). 2004. An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard (AS) No. 2. Washington, D. C.: PCAOB.
    Public Company Accounting Oversight Board (PCAOB). 2007. An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Auditing Standard (AS) No. 5. Washington, D. C.: PCAOB.
    Public Oversight Board (POB), Panel on Audit Effectiveness. 2000. Report and Recommendations. Stamford, CT: POB.
    Reichelt, K., and D. Wang. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48 (3): 647–686.
    Reynolds, J. K., and J. Francis. 2001. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30 (3): 375–400.
    Rose, J. M. 2002. Behavioral decision aid research: decision aid use and effects. In: Arnold V., and G. Sutton editors. Researching accounting as an information systems discipline. Florida, USA: AAA.
    Silver, M. S. 1988a. Descriptive analysis for computer-based decision support. Operations Research 36 (6): 904–916.
    Silver, M. S. 1988b. User perceptions of decision support system restrictiveness: an experiment. Journal of Management Information Systems 5 (1):51–65.
    Simnett, R. 1996. The effect of information selection, information processing and task complexity on predictive accuracy of auditors. Accounting, Organizations and Society 21 (7–8): 699–717.
    Slovic, P., B. Fischhoff, and S. Lichtenstein. 1977. Behavioral decision theory. Annual Review of Psychology 28 (1): 1–39.
    Solomon, I., M. Shields, and O. Whittington. 1999. What do industry-specialist auditors know? Journal of Accounting Research 37 (1): 191–208.
    Swinney, L. 1999. Consideration of the social context of auditors’ reliance on expert system output during evaluation of loan loss reserves. Intelligent Systems in Accounting, Finance and Management 8 (3): 199–213.
    Taylor, M. 2000. The effects of industry specialization on auditor’s inherent risk assessments and confidence judgments. Contemporary Accounting Research 17 (4): 693–712.
    United States General Accounting Office (GAO). 2003. Public accounting firms: Mandated study on consolidation and competition. Available at: http://www.gao.gov/new.items/d03864.pdf
    United States Treasury. 2008. Advisory Committee on the Auditing Profession: Final Report. October 6. Available at: https://www.treasury.gov/about/organizational-structure/offices/Documents/final-report.pdf
    Waller, W. S., and W. I. Felix. 1984. The auditor and learning from experience: some conjectures. Accounting, Organizations and Society 9 (3–4): 383–406.
    Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. Upper Saddle River, NJ: Prentice Hall.
    Weber, R. 1980. Some characteristics of free recall of computer controls by EDP auditors. Journal of Accounting Research 18 (1): 214–241.
    Winograd, B. N., J. S. Gerson, and B. L. Berlin. 2000. Audit Practices of PricewaterhouseCoopers. Auditing: A Journal of Practice & Theory 19 (2): 175–182.
    Ye, L. R., and P. E. Johnson. 1996. The impact of explanation facilities on user acceptance of expert system advice. MIS Quarterly 19 (2): 157–172.
    Zerni, M. 2012. Audi partner specialization and audit fees: some evidence from Sweden. Contemporary Accounting Research 29 (1): 312–340.
    Description: 博士
    國立政治大學
    會計學系
    96353504
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096353504
    Data Type: thesis
    Appears in Collections:[Department of Accounting ] Theses

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback