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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/99292
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/99292


    Title: PCAOB國際檢查對台灣會計師事務所審計品質外溢效果之影響
    The Spillover Effect of PCAOB International Inspection on Audit Quality:Evidence From Taiwan
    Authors: 邱薏蓉
    Contributors: 周玲臺
    邱薏蓉
    Keywords: PCAOB國際檢查
    審計品質
    裁決性應計數
    產業專家
    PCAOB international inspection
    Audit quality
    Discretionary accruals
    Industry specialization
    Date: 2016
    Issue Date: 2016-07-20 16:39:40 (UTC+8)
    Abstract: 從2007年起,PCAOB國際檢查引進我國,近年來持續對於我國主要會計師事務所造成相當程度之影響。過去文獻顯示,不論為美國或外國會計師事務所,PCAOB檢查對其審計品質皆有正面之影響。更有文獻指出,PCAOB對於外國事務所之檢查具有外溢效果,即審計品質會整體提升,連帶影響其他案件之審計品質。然而,過去文獻並未針對單一國家之審計品質提出具體之結論,亦未討論各國不同之法律發展及審計市場特質,本研究將聚焦於PCAOB國際檢查對我國會計師事務所審計品質之影響,並將未在美國上市之台灣上市櫃公司設為研究對象,藉以探討審計品質之外溢效果,同時進一步分析產業專家對PCAOB國際檢查與審計品質間關聯之影響。此外,基於我國特有之雙簽制度,本研究亦分別以會計師事務所與會計師個人為觀點進行探討。
    實證結果指出,在PCAOB實施國際檢查後,受查會計師事務所與會計師個人之整體審計品質皆會提升,顯示檢查具有外溢效果。此外,當受檢查之會計師事務所為產業專家時,本身即具備較高之產業知識並提供較佳之審計品質,檢查後所能提升之審計品質相對較小;在產業專家個人會計師部分,則未見此顯著不同。
    Reference: 陳銘賢,2008,從美國PCAOB及我國會計師法修正談會計師監理改革,證券暨期貨月刊第26卷第6期:16-30。
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    Description: 碩士
    國立政治大學
    會計學系
    103353003
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353003
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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