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|Issue Date: ||2016-05-02 15:16:19 (UTC+8)|
|Abstract: ||本研究探討的審計品質替代衡量有五: 1.證管會強制行動(要求重編財務報表)，2. 會計師事務所產業市場佔有率，3. 簽證的財務報表發生因錯誤更正而調整前期損益的比例，4.會計師事務所聲譽，5.在客戶破產前一年出具不適當意見的比例。實證工作分二方面進行: 1.關聯性之探討，以相關係數及邏輯迴歸分析之; 2.財務報表使用者主觀態度之調查，以t檢定分析。研究結論為會計師事務所聲譽、在紡織纖維產業之市場佔有率，以及在機電產業之市場佔有率可做為審計品質之替代衡量。|
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|Source URI: ||http://thesis.lib.nccu.edu.tw/record/#B2002004682|
|Data Type: ||thesis|
|Appears in Collections:||[會計學系] 學位論文|
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