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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89213


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    題名: 我國上市公司審計品質替代衡量之研究
    作者: 張文瀞
    ZHANG, WEN-JING
    貢獻者: 周玲臺
    張文瀞
    ZHANG, WEN-JING
    日期: 1992
    1991
    上傳時間: 2016-05-02 15:16:19 (UTC+8)
    摘要: 本研究探討的審計品質替代衡量有五: 1.證管會強制行動(要求重編財務報表)，2. 會計師事務所產業市場佔有率，3. 簽證的財務報表發生因錯誤更正而調整前期損益的比例，4.會計師事務所聲譽，5.在客戶破產前一年出具不適當意見的比例。實證工作分二方面進行: 1.關聯性之探討，以相關係數及邏輯迴歸分析之; 2.財務報表使用者主觀態度之調查，以t檢定分析。研究結論為會計師事務所聲譽、在紡織纖維產業之市場佔有率，以及在機電產業之市場佔有率可做為審計品質之替代衡量。
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    *轉載自其他文獻。
    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/#B2002004682
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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