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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/48909
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/48909


    Title: 財務報表重編與會計師公費
    Financial Restatements and Auditor Fees
    Authors: 林家駿
    Contributors: 周玲臺
    林家駿
    Keywords: 審計公費
    非審計公費
    重編
    經濟後果
    Date: 2009
    Issue Date: 2010-12-08 01:53:02 (UTC+8)
    Abstract: 本研究旨在探討會計師公費與財務報表重編之關聯性,並進一步檢視不同重編特質是否反應於審計公費上,以及檢視審計公費的調整是否為重編經濟後果之一。實證結果顯示,審計公費與財務報表重編呈顯著正相關,而這種關聯主要係由於未預期公費部份所導致;非審計公費與財務報表重編呈顯著正相關,表示會計師與客戶間之經濟依存度會降低會計師獨立性,使得審計品質下降。本研究進一步發現不同的重編特質(屬年報之重編、損益向下調整之重編、重編原因涉及盈餘管理動機)會反應於審計公費上。最後,本研究發現重編公司其後續審計公費提高的幅度顯著高於未重編公司,此結果顯示審計公費的增加為重編的經濟後果之一。
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    Description: 碩士
    國立政治大學
    會計研究所
    97353029
    98
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0097353029
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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