政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/86572

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/86572

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86572

Title:	會計原則變動查核報告意見之市場反應研究
Authors:	林靜婷
Contributors:	周玲臺劉啟群林靜婷
Keywords:	會計查核報告
Date:	1997
Issue Date:	2016-04-27 14:05:56 (UTC+8)
Abstract:	本研究之目的在探討國內審計準則公報第二號，對於會計原則變動具重大性的查核報告型態，必須出具保留意見的規範，是否有修訂的必要，並對於我國的審計準則委員會，擬作「得出具無保留意見」之修訂，探討實證上是否予以支持。 The purpose of this study is to examine the potential need to modify current R.O.C. Statement of Auditing Standards No.2, which is under revision by R.O.C. Auditing Standards Board. Specifically, our study provides empirical evidence to help ASB members evaluate the impact of cahnges in accounting principles on capital market under the diverse scenarios of different opinions issued by auditors. Accounting changes of TSE (Taiwan Stock Excahgne) listed firms from 1992 to 1996 are included in our sample. Three primary issues investigated and empirical results are summarized as follows.
Description:	碩士國立政治大學會計學系 85353019
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002128
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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