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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/98540
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/98540


    Title: 企業社會責任報告書確信與財務報表簽證之關聯
    The relation between CSR assurance and financial report audit
    Authors: 林玫均
    Contributors: 戚務君
    林玫均
    Keywords: 企業社會責任報告書確信
    Date: 2016
    Issue Date: 2016-07-01 14:55:45 (UTC+8)
    Abstract: 我國金管會強制食品工業與餐飲收入占整體營業收入百分之五十之上市上櫃公司自2015年起,其2014年度企業社會責任報告書須經會計師出具意見書。企業社會責任報告書確信與財務報表簽證同樣對企業出具之資訊進行查核並給予確信,故本研究欲探討兩市場之關聯性。本研究首先對我國近五年企業社會責任報告書揭露與認證情形進行初步了了解,再以2014年企業社會責任報告書經會計師出具意見書之企業作為研究對象探討企業社會責任報告書確信與財務報表簽證之關聯,最後比較提供我國2014年上市上櫃公司企業社會責任報告書確信服務或財務報表簽證服務會計師之特性。
    本研究有以下發現,企業社會責任報告書確信與財務報表簽證會計師事務所市占率排名在統計上呈現顯著正相關。整體而言,不論強制確信與否選擇以會計師事務所為認證單位之企業皆以選擇四大會計師事務所為主,在企業社會責任報告書確信與財務報表簽證會計師與會計師事務所類型選擇的部分,整體而言,企業社會責任報告書確信與財務報表簽證事務所類型相同,但相較由非四大會計師事務所提供確信服務之企業,由四大會計師事務所提供服務之企業,其財務報表簽證服務更傾向於由四大會計師事務所提供。而在事務所與會計師之異同的部分,整體而言,不論確信會計師事務所為四大或非四大,其企業社會責任報告書確信與財務報表簽證會計師事務所與會計師皆相同。
    在會計師特性的部分,本研究發現越投入企業社會責任報告書確信之會計師與財務報表簽證會計師相比,其平均上市櫃公司財務報表簽證經驗較少,但平均上市櫃公司財務報表簽證客戶數較多,最後在簽證品質的部分,研究顯示企業社會責任報告書確信會計師之簽證品質高於財務報表簽證會計師。
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    Description: 碩士
    國立政治大學
    會計學系
    103353014
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353014
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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