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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89213
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/89213

    Title: 我國上市公司審計品質替代衡量之研究
    Authors: 張文瀞
    Contributors: 周玲臺
    Date: 1992
    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。
    Reference: 一、中文部份
    12. 薛蓉淑記錄整理(民79),訪問龔詠傑等人,主題──會計師優良品牌建立之可行性,會計研究月刊(第57期,6月):44-50。
    13. 謝淑惠(民80),「台灣十大會計師事務所七十九年度經營實力比較」,會計研究月刊(第68期,5月):8-19。

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    Description: 碩士
    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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