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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/128778


    Title: 簽證會計師與客戶資訊透明度之關聯性－以工作經歷及學歷之觀點探討
    The effect of CPAs on client information transparency－from the perspective of working experience and education
    Authors: 劉于暄
    Liu, Yu-Xuan
    Contributors: 張祐慈
    劉于暄
    Liu, Yu-Xuan
    Keywords: 資訊透明度
    工作經歷
    教育背景
    背景差異
    Information transparency
    Working experience
    Education
    Background mismatches
    Date: 2019
    Issue Date: 2020-03-02 10:59:21 (UTC+8)
    Abstract: 本研究探討簽證會計師個人特性，及其與客戶經理人之背景差異，是否能影響客戶資訊透明度。以我國資訊揭露評鑑制度2010年至2014年之受評上市（櫃）公司為研究對象，實證結果顯示，會計師產業專精度較高、教育背景較佳時，將與客戶資訊透明度呈顯著正相關。而會計師年資與經理人年資相較之下，年資愈長時，便能於雙方協商時具有較強勢之地位、抑止客戶隱瞞資訊，提升資訊透明度。然而，會計師與經理人教育背景差異則對資訊透明度無顯著關聯性。考量資訊揭露評鑑制度之變遷，便將樣本期間縮短為2011年至2014年，並細分應變數級距等級，然其實證結果亦與前言所述相同。另本研究猶進一步實證會計師獨立性對其個人能力之發揮是否具影響力，發現會計師個人特性對資訊透明度之影響，將受其查核任期增加而削弱、不受客戶重要性之提升有所改變。
    This study examines whether the characteristics of CPAs and the background mismatches between CPAs and management will affect the client information transparency. Analyzing a sample of listed companies in Taiwan during 2010-2014, the study finds that that CPAs’ industry specialization and educational background are both positively associated with the client information transparency. Also, the higher the CPA’s seniority is as compared with the manager’s, the higher the information transparency of the client firm will be. A possible explanation for this finding is that senior CPAs may have relatively powerful social status and thus be more capable of negotiating with clients and preventing them from concealing information. However, education mismatch between CPAs and managers is not significantly associated with the information transparency. Taking into account of the changes in the Information Disclosure and Transparency Ranking System, the study analyzes the sample from 2011-2014 (i.e., post-change period) as a robustness test and finds that the empirical results largely remain the same. Besides, the further analysis of the study shows that the positive effects of CPAs’ industry specialization and educational background on information transparency diminish with increasing auditor tenure but not with increasing client importance.
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    Description: 碩士
    國立政治大學
    會計學系
    106353010
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106353010
    Data Type: thesis
    DOI: 10.6814/NCCU202000342
    Appears in Collections:[Department of Accounting] Theses

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