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Title:	我國會計師輪調可行性之研究 An Exploratory Study of the Implementation of Auditor Rotation in Taiwan
Authors:	劉崢嶸 Liu, Jeng-Rong
Contributors:	俞洪昭 Yu, Hong-Chao 劉崢嶸 Liu, Jeng-Rong
Keywords:	會計師輪調 Auditor Rotation
Date:	1998
Issue Date:	2016-04-27 14:05:24 (UTC+8)
Abstract:	財務報表能否公正表達企業的真實情況，將直接或間接影響到報表使用者的經濟決策及社會資源之分配。而會計師能否成功扮演公眾保護者的角色，並獨立而客觀的對於財務報表表示意見，將直接影響到財務報表之品質。會計專業評論者即提出強制會計師輪調是解決會計師因與客戶間的長期關係而導致失去獨立性與專業上懷疑的手段。 An Exploratory Study of the Implementation of Auditor Rotation in Taiwan
Reference:	參考文獻中文部分 1. 楊昌田，「會計師輪流簽證財務報表可行性之研究」，政治大學會計研究所碩士論文，民國七十二年六月。英文部分 1. American Institute of Certified Public Accountants (AICPA). 1992. Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies. 2. American Institute of Certified Public Accountants (AICPA). 1999. http://www.aicpa.org. 3. Arrunada, B. and C. Paz-Ares. 1997. Mandatory rotation of company auditors: A critical examination. International Review of Law & Economics (March). Vol.17, Iss.1. 31-61. 4. Betes, H. L., R. W. Ingram and P. M. J. Reckers. 1982. Auditor-client Affiliation: The Impact On “Materiality”. Journal of Accountancy (April). 60-63. 5. Brody, R. G. and S. A. Moscove. 1998. Mandatory auditor rotation. National Public Accountant. (May). Vol.43, Iss.3. 32-35. 6. Catanach, A. H.. and P. L. Walker. 1998. The International Debate over Mandatory Auditor Rotation: A Conceptual Research Framework. Working Paper. Villanova University. 7. Dopuch, N., R. R. King. and R. Schwartz. 1998. An Experimental Investigation of Retention and Rotation Requirements. Working Paper. Washington University. 8. Elitzur, R. and H. Falk. 1996. Planned audit quality. Journal of Accounting & Public Policy (Fall). Vol. 15, Iss.3. 247-269. 9. Hoyle, J. 1978. Mandatory Auditor Rotation: The Arguments and an Alternative. Journal of Accountancy (May). Vol. 145, Iss. 5. 69-78. 10. Institute of Chartered Accountants in England & Wales. 1994. Revised Ethical Guidance on Fees and Rotation of Audit Partners and Staff. Accountancy (January). Vol. 113, Iss.1205. 124-125. 11. Petty, R. and S. Cuganesan. 1996. Auditor rotation: Framing the debate. Australian Accountant (May). Vol. 66. Iss. 4. 40-41. 12. Walker, P. L., B. L. Lewis and J. R. Casterella. 1998. Mandatory Auditor Rotation: Arguments and Current Evidence. Working Paper. University of Virginia. 13. Weissenberger, B. E. 1997 Mandatory Auditor Rotation A Means of Reducing The Expectation Gap？Working Paper. WHU Koblenz Otto Beisheim Graduate School of Management.
Description:	碩士國立政治大學會計學系 86353020
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002001612
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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