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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/3946


    Title: 強制性合夥人輪調制度對盈餘品質影響的實證研究
    Other Titles: Do "Fresh" Auditors Manifest Lower Audit Quality after the Partner Rotation Rule: Evidence from Taiwan
    Authors: 戚務君
    Date: 2004
    Issue Date: 2007-04-18 16:37:55 (UTC+8)
    Publisher: 臺北市：國立政治大學會計學系
    Abstract: 本研究利用我國近期所規範之強制性合夥人輪調製度，以分析第一年新任會 計師簽證之財務報告品質之高低。由於美國之財務報表簽證係以事務所的名義簽 證，因此，研究者並無法利用美國的資料以檢視2002 年Sarbanes-Oxley 法案， 其中關於要求合夥人輪調管制所對於企業盈餘品質之影響。本計畫將利用我國財 務報表係同時由會計師個人簽證的特殊資料性質，研究在一個強制性會計師輪調 管制環境下，該初次查核之會計師對於財務報表品質的影響。相信本研究的分析 成果，可以提供其他國家與研究者瞭解強制性輪調與審計品質之關聯性。
    Description: 核定金額：528300元
    Data Type: report
    Appears in Collections:[Department of Accounting] NSC Projects

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