政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/89202
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113451/144438 (79%)
造訪人次 : 51320265      線上人數 : 885
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89202


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/89202


    題名: 我國上市公司會計師更換因素之實證研究
    作者: 王振東
    Wang, Zhen-Dong
    貢獻者: 周玲臺
    Zhou, Ling-Tai
    王振東
    Wang, Zhen-Dong
    關鍵詞: 會計師
    資訊
    會計
    商業
    ACCOUNTING
    BUSINESS
    日期: 1993
    1992
    上傳時間: 2016-05-02 15:15:55 (UTC+8)
    摘要: 會計師業是在供需市場中運作，企業有權選擇會計師並決定其僱用條件，對現任會計師不滿意時，亦可將其解任。雖然公司更換會計師時需負擔成本，但在一些情況下仍有許多公司決定更換會計師。本研究即欲探討我國上市公司會計師更換之因素，期能對各市場參與者有所助益。
    參考文獻: 一. 中文部分
    1 .溫世明
    我國股票上市公司簽證會計師之選任及更換之研究
    國立政治大學會計研究所碩士論文，民國74 年1 月
    2. 鄧淑珠
    臺灣股票上市公司更換簽證會計師相關原因之實證研究
    東吳大學會計研究所碩士論文，民國七十八年六月
    3. 程佩瑜
    我國會計師財務及融資簽證市場之研究
    臺灣大學會計學研究所碩士論文，民國八十一年六月
    4. 柯承恩、蘇裕忠、李文智
    從60 年代談起審計研究的發展與架構
    會計研究月刊(第87 期) PP.86~97
    5. 柯承恩、蘇裕患、李文智
    談審計總體簽證市場研究之需求面
    會計研究月刊(第88 期) PP.76~ 82
    6. 柯承恩、蘇裕忠、李文智
    談審計總體簽證市場研究之供給面
    會計研究月刊(第89 期) PP.91~97
    7. 柯承恩、蘇裕忠、李文智
    談審計總體簽證市場研究之供需互動
    會計研究月刊(第90 期) PP.128~132
    8. 財團法人中華民國會計研究發展基金會審計準則委員會
    繼任會計師與前任會計師問之聯繫
    審計準則公報(第17 號) (78 . 5. 1. 發布)

    二. 英文部分
    1.Bedingfield, James P. and Stephen E. Loeb, "Auditor
    Changes - An Examination", The Journal of Accountancy
    (March 1974), pp.66-69.
    2.Benston, G. J., "Accountant`s Integrity and
    Financial Reporting" Financial Executive (1975),
    pp.l0-14.
    3.Benston, G. J.,"The Market for Public Accounting
    Services:Demand, Supply And Regulations", The
    Accounting Journal (Winter 1979-80), pp.2-47.
    4.Berry, L. E. and W. A. Wallace, "Governmental
    Auditing Research: An Analytic Framework. Assessment
    of Past Work and Future directions" Research in
    Governmental and Nonprofit Accounting 2 (1986),
    pp.89-115.
    5.Burton, John C. and William Roberts, "A Study of
    Audi tor Changes", The Journal of Accountancy (Apri1
    1967), pp.31-36.
    6.Chamberlin, E., The Theory of Monopolistic
    Competition: A Reorientation of the Theory of
    Value (Harvard University, 1933).
    7.Chow, C. W., "The Demand for External Auditing;
    Size, Debt and Ownership Influences", The Accounting
    Review (1988), pp.272-291.
    8.Chow, C. W., L. Kramer, and W. Wallace, "The
    Environment of Auditing", in Research Opportunities
    In Auditing: The Second Decade (1988). edited by
    A. Abdelkhalik and I. Solomon.
    9.Chow, C. and S. Rice, "Qualified Audit Opinions and
    Auditor Switching" , The Accounting Review (April
    1982), pp.326-335.
    10.Coe, T. and D. Palmon, "Some Evidence of the
    Magnitude of Auditor Turnover" (New York University
    Faculty of Bussiness Administration Working Paper
    Series, No.79-103, 1979).
    11.Craswell, A. T., "The Association Between Qualified
    Opinions and Auditor Switches", Accounting &
    Bussiness Research (Winter 1988), pp.23-31.
    12.DeAngelo, L. E., "Auditor Independence `Low Balling
    " and ·Disclosure Regulation", Journal of Accounting
    and Economics (1981a), pp.113-127.
    13.DeAngelo, L .E., "Auditor Size and Audit Quality",
    Journal of Accounting and Economics (1981b),
    pp.183-199.
    14.DeAngelo, L .E., "Mandated Successful Efforts and
    Auditor Choice", Journal of Accounting and Economics
    (1982), pp.171-203.
    15.Dopuch, N. and D. Simunic, "Competition In Auditing:
    An Assessment" (Fourth Symposium on Auditing Research
    , University of Illinois,1982), pp.401-450.
    16.Eichenseher, J. and D. Shields, "The Correlates of
    CPA-Firm Change for Publicly Held Corporations",
    Auditing: A Journal of Pratice and Theory (Spring
    1983), pp.23-37.
    17.Eichenseher, J. and P. Danos, "The Analysis of
    Industry-Specific Auditor Concentration: Towards an
    Explanatory Model",The Accounting Review (July 1981
    ), pp.479-492.
    18.Gul,Ferdinand A., Dominica S. Lee and Murray Lynn," A
    Note on Audit Qualifications and Switches: Some
    Futher Evidence from a Small Sample Study", Journal
    of International Accounting Auditing and Taxation
    (1992), pp.111-120.
    19.Francis, Jere R. and Earl R. Wilson, "Auditor Changes:
    A Joint Test of Theories Relating to Agency Costs and
    Auditor Differentiation", The Accounting Review (1988),
    pp.663-682.
    20.Jensen, M. C, and W. H. Meckling, "Theory of the
    Firm: Managerial Behavior Agency Costs and Ownership
    Structure", Journal of Financial Economics (October
    1976), pp.305-360.
    21.Johnson, W. Bruce and T. Lys, "The Market for Audit
    Services: Evidence from Voluntary Auditor Changes",
    Journal of Accounting and Economics" (1990),pp.281-308.
    22.Klein, B. and K. Leffler, "The Role of Market Forces
    in Assuring Contractual Performance", Journal of
    Political Economy (August 1981), pp.615-641.
    23.Ko, Chen-en, "An Empirical Investigation of Audit
    Market of Publicly-Traded Companies in Taiwan",
    臺大管理論叢, 1991年5月,第二卷第一期, pp.235-253.
    24.Lancaster, K., "A New Approach to Consumer Theory",
    Journal of Political Economy (1966), pp.132-157.
    25.Linbeck, R. and R. Rogow, "An Analysis of Auditor
    Changes", (Presentation at the Southease Regional
    Meeting of the American Accounting Association, 1978)
    26.Maddala, G., Limited-Dependent and Qualitative
    Variables In Econometrics (Cambridge University,1983)
    27.McConnell, Donald K. Jr., "Auditor Change Disagreement
    Involvement: Big Eight and Non-Big Eight Firms", The
    Ohio CPA lounal (Winter, 1984), pp.22-23.
    28.Menon,K. and D.Williarns, "Auditor Credibility and
    Initial Public Offerings", The Accounting Review
    (April 1991), pp.313-332.
    29.Knapp,Michael C. and Fara M. Elikai, "Auditor Changes
    and Information Suppression" Research in Accounting
    Regulation (1990), pp.3-20.
    30 . Ng, D. S., "An Information Economics Analysis of
    Financial Reporting and External Auditing" ,The
    Accounting Review (October 1978), pp.910-921.
    31.Ng, D. S., "Supply and Demand for Auditing Services
    and the Nature of the Regulations in Auditing", In S.
    Davidson, ed., The Accounting Establishment in
    Perspective: Proceedings of the Arthur Young
    Professors` Roundtable 1978.
    32. Nichols. Donald R. and Davl`d B . Smith. "Auditor
    Credibility and Auditor Changes", Journal of
    Accounting Research. [Autumn, 1983] , PP. 534~544.
    33 .Oliverio, M. E. and B. H. Newman ., "A Survey Report :
    Would Public Companies Have External Audits If There
    Were A Choice? ", Unpublished Working Paper. Pace
    University (1985).
    34.Palmrose, Z., "An Analysis of Auditor Litigation and
    Audit Service Quality”,The Accounting Review (January
    1988), pp.55-73.
    35.Rhode, J., G.Whitsell and R. Kelsey, "An Analysis of
    Client-Industry Concentrations for Public Accounting
    Firms" (October 1974), pp. 772-787.
    36. Sarhan, M. H., Gary B. Frank and Steven A. Fisher, "
    Switching Independent Auditors: An Empirical
    Investigation ", Akron Bussiness and Economic Review
    (Summer 1991), pp.173-183.
    37.Schwartz, Kenneth B. and Krisnagopal Menon, "Auditor
    Switches by Failing Firms", The Accounting Review
    (April 1985), pp.248-261.
    38.Simunic, D. A., "Discussion of External Audit and
    Asymmetric Information", Auditing: A Journal of
    Practice and Theory (1990), pp.243-248.
    39.Simunic, D. A. and M. T. Stein, Product
    Differentiation in Auditing: Auditor Choice In the
    Market for Unseasoned New Issues (The Canadian
    Certified General Accountants` Research Foundation,
    1987) .
    40.Wallace, W. A. 1980a. "The Economic Role of the Audit
    in Free and Regulated Markets" New York: Touche Ross,
    1980.
    41.Wallace, W. A. 1987a. "The Economic Role of the Audit
    in Free and Regulated Markets: A Review. ",Research In
    Accounting Regulation 1: pp.7-34.
    42.Watts, R. L., and J. L. Zimmerman, "Towards a Positive
    Theory of the Determination of Accounting Standards",
    The Accounting Review (January 1978), pp.112-134
    43.Watts, R. L., and J. L. Zimmerman, "The Demand for and
    Supply of Accounting Theories: The Market for Execuse
    ", The Accounting Review (1979), pp.273-305.
    44.Watts, R. L., and J. L. Zimmerman, Positive Accounting
    Theory (Prentice-Hall,inc,1986).
    45.Williams, D. D., "The Potential Determinants of Auditor
    Change" ,Journal of Business Finance & Accounting
    (Summer 1988), pp.243-261.
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002004356
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋