English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51068552      Online Users : 915
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/98540
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/98540


    Title: 企業社會責任報告書確信與財務報表簽證之關聯
    The relation between CSR assurance and financial report audit
    Authors: 林玫均
    Contributors: 戚務君
    林玫均
    Keywords: 企業社會責任報告書確信
    Date: 2016
    Issue Date: 2016-07-01 14:55:45 (UTC+8)
    Abstract: 我國金管會強制食品工業與餐飲收入占整體營業收入百分之五十之上市上櫃公司自2015年起,其2014年度企業社會責任報告書須經會計師出具意見書。企業社會責任報告書確信與財務報表簽證同樣對企業出具之資訊進行查核並給予確信,故本研究欲探討兩市場之關聯性。本研究首先對我國近五年企業社會責任報告書揭露與認證情形進行初步了了解,再以2014年企業社會責任報告書經會計師出具意見書之企業作為研究對象探討企業社會責任報告書確信與財務報表簽證之關聯,最後比較提供我國2014年上市上櫃公司企業社會責任報告書確信服務或財務報表簽證服務會計師之特性。
    本研究有以下發現,企業社會責任報告書確信與財務報表簽證會計師事務所市占率排名在統計上呈現顯著正相關。整體而言,不論強制確信與否選擇以會計師事務所為認證單位之企業皆以選擇四大會計師事務所為主,在企業社會責任報告書確信與財務報表簽證會計師與會計師事務所類型選擇的部分,整體而言,企業社會責任報告書確信與財務報表簽證事務所類型相同,但相較由非四大會計師事務所提供確信服務之企業,由四大會計師事務所提供服務之企業,其財務報表簽證服務更傾向於由四大會計師事務所提供。而在事務所與會計師之異同的部分,整體而言,不論確信會計師事務所為四大或非四大,其企業社會責任報告書確信與財務報表簽證會計師事務所與會計師皆相同。
    在會計師特性的部分,本研究發現越投入企業社會責任報告書確信之會計師與財務報表簽證會計師相比,其平均上市櫃公司財務報表簽證經驗較少,但平均上市櫃公司財務報表簽證客戶數較多,最後在簽證品質的部分,研究顯示企業社會責任報告書確信會計師之簽證品質高於財務報表簽證會計師。
    Reference: 左如田,2015,食品產業之企業社會責任報告書撰寫,國立臺灣大學財務金融學系碩士論文。
    李元傑,2015,企業社會責任揭露及企業未來績效、分析師預期、及資金成本之關聯,國立臺灣大學會計學系碩士論文。
    李秉駿,2015,企業社會責任與負債資金成本之關聯 —信用風險評等為調節效果,中原大學會計學系碩士論文。
    李梓暘,2011,營建業企業社會責任報告書環境績效指標之揭露,國立成功大學土木工程學系碩士論文。
    沈中華與張元,2008,企業的社會責任為可以改善財務績效嗎?-以英國FTSE社會責任指數為例,經濟論文,第36卷第3期(9月):339-385。
    阮氏紅幸,2015,影響台灣企業發布企業社會責任報告書之因素,國立政治大學國際貿易與經營學系碩士論文。
    林孟儒,2011,應用多變量分析方法測試公司治理與企業社會責任之間的關係,國立中興大學應用數學系碩士論文。
    林春華,徐瑋與陳美華,2006,探討台灣企業社會責任表現與財務績效表現兩者的變動之關係,致遠管理學院學報,第1期:295-310。
    柯佑隆,2011,股權結構及董事會特性與企業社會責任資訊揭露之關聯性研究,國立臺北大學會計學系碩士論文。
    張人方,2014,企業社會責任報告書與資金成本之關聯性,中原大學會計學系碩士論文。
    張元,2007,企業社會責任行為對財務績效的影響與金控銀行與獨立銀行的績效比較-配對方法的應用,國立政治大學金融學系博士論文。
    戚務君與謝昇樺,2015,探討企業社會責任的會計研究,貨幣觀測與信用評等:4-20。
    陳冠志,2011,我國企業社會責任揭露概況與影響因素之探討,國立臺北大學會計學系碩士論文。
    陳榮貴,2014,企業社會責任報告環境指標之研究---以半導體業為例,國立中央大學環境工程學系碩士論文。
    黃家齊,2000,企業社會績效研究-社會責任表現、企業聲望與財務績效關聯性之實證分析,Asia Pacific Management Review 5 (3):367-380。
    黃瓊瑤,2010,公司治理與企業社會責任績效關聯性-整合核心代理問題與社會鑲嵌觀點,國立中興大學企業管理學系碩士論文。
    黃瓊瑤,方世榮,與陳育成,2012,家族控制與企業社會責任績效之關聯性,中山管理評論,第20卷第2期:673-711。
    黃瓊瑤,張瑞元與林金賢,2014,企業社會責任揭露對權益資金成本之影響,臺灣企業績效學刊,第7卷第2期:103-124。
    葉積儒,2015,中鋼企業社會責任報告書內容與品質趨勢分析,國立成功大學工程管理碩士論文。
    廖映喻,2014,企業社會責任投入與財務績效之關聯:以人力資本為中介,國立中央大學人力資源管理學系碩士論文。
    甄友薇,2015,企業社會責任報告書揭露品質之決定因素及其與公司績效之關聯性,國立臺灣大學財務金融學系碩士論文。
    劉美纓,丁碧慧與朱奐聿,2014,企業社會責任與公司治理、公司績效之關連性研究,科際整合管理研討會(2014第17屆):17-30。
    鄧美貞與王琬青,2012,企業社會責任與財務績效:以經營效率為中介效果,朝陽商管評論,第11卷第2期:77-104。
    鄭惠月,2014,中國資金成本與企業社會責任揭露水準之關係,淡江大學會計學系碩士論文。
    蕭淑惠,2010,企業社會責任報告書內容、品質和環境指標分析,國立成功大學土木工程學系碩士論文。
    蕭莉芃,2015,企業社會責任對財務風險、資訊不對稱與資金成本之影響,國立臺北大學會計學系碩士論文。
    薛仁猷,2011,半導體公司企業社會責任報告之環境績效指標-以台積電為例,國立成功大學工程管理學系碩士論文。
    AccountAbility. 2008. AA1000 Accountability Principle Standard.
    Adams, C. A., and R. Evans. 2004. Accountability, Completeness, Credibility and the Audit Expectations Gap. Journal of Corporate Citizenship (14):97-115.
    Ana Zorio, M. A. G.-B. a. L. S. 2013. Sustainability Development and the Quality of Assurance Reports_Empirical Evidence. Business Strategy and the Environment 22:484-500.
    Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor Industry Specialization and Earnings Quality. Auditing: A Journal of Practice & Theory 22 (2):71-97.
    Carcello, J. V., and A. L. Nagy. 2004. Client size, auditor specialization and fraudulent financial reporting. Managerial Auditing Journal 19 (5):651-668.
    Carla Rhianon, E., M. J. Jones, and J. F. Solomon. 2010. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal 23 (4):532-557.
    Cohen, J., L. Holder-Webb, L. Nath, and D. Wood. 2011. Retail Investors` Perceptions of the Decision-Usefulness of Economic Performance, Governance, and Corporate Social Responsibility Disclosures. Behavioral Research in Accounting 23 (1):109-129.
    Cohen, J. R., L. Holder-Webb, and V. L. Zamora. 2015. Nonfinancial Information Preferences of Professional Investors. Behavioral Research in Accounting 27 (2):127-153.
    Cohen, J. R., and R. Simnett. 2015. CSR and Assurance Services: A Research Agenda. Auditing: A Journal of Practice & Theory 34 (1):59-74.
    CorporateRegister. 2013. CRPerspectives 2013 global CR reporting trends and stakeholder views.
    Deegan C., C. B. J. A. S. M. 2006. An investigation of TBL report assurance statements: UK and European evidence. Managerial Auditing Journal 21 (4):329-371.
    Dunn, K., and B. Mayhew. 2004. Audit Firm Industry Specialization and Client Disclosure Quality. Review of Accounting Studies 9 (1):35-58.
    Gamerschlag, R., K. Möller, and F. Verbeeten. 2010. Determinants of voluntary CSR disclosure: empirical evidence from Germany. Review of Managerial Science 5 (2-3):233-262.
    Hammersley, J. S. 2006. Pattern Identification and Industry-Specialist Auditors. Accounting Review 81 (2):309-336.
    Hasan, M., S. Maijoor, T. J. Mock, P. Roebuck, R. Simnett, and A. Vanstraelen. 2005. The Different Types of Assurance Services and Levels of Assurance Provided. International Journal of Auditing 9 (2):91-102.
    Hodge, K., N. Subramaniam, and J. Stewart. 2009. Assurance of Sustainability Reports: Impact on Report Users` Confidence and Perceptions of Information Credibility. Australian Accounting Review 19 (3):178-194.
    Knechel, W. R., V. Naiker, and G. Pacheco. 2007. Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches. Auditing: A Journal of Practice & Theory 26 (1):19-45.
    Low, K.-Y. 2004. The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions. Accounting Review 79 (1):201-219.
    Maletta, M., and A. Wright. 1996. Audit Evidence Planning: An Examination of Industry Error Characteristics. Auditing: A Journal of Practice & Theory 15 (1):71-86.
    Manetti, G., and L. Becatti. 2009. Assurance Services for Sustainability Reports: Standards and Empirical Evidence. Journal of Business Ethics 87:289-298.
    Manetti, G., and S. Toccafondi. 2012. The Role of Stakeholders in Sustainability Reporting Assurance. Journal of Business Ethics 107 (3):363-377.
    Mock, T. J., C. Strohm, and K. M. Swartz. 2007. An examination of worldwide assured sustainability reporting. Australian Accounting Review 17 (41):67-77.
    Moroney, R., C. Windsor, and Y. T. Aw. 2012. Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis. Accounting & Finance 52 (3):903-939.
    Nava Subramaniam, Kristy Hodge, and J. Ratnatunga. 2006. Corporate Responsibility Reports Assurance Trends and the Role of Management Accountants. Journal of Applied Management Accounting Research 4 (2):1-9.
    O`Dwyer, B., and D. Owen. 2007. Seeking Stakeholder-Centric Sustainability Assurance. Journal of Corporate Citizenship (25):77-94.
    O`Dwyer, B., and D. L. Owen. 2005. Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. The British Accounting Review 37 (2):205-229.
    O`Keefe, T. B., R. D. King, and K. M. Gaver. 1994. Audit Fees, Industry Specialization, and Compliance with GAAS Reporting Standards. Auditing: A Journal of Practice & Theory 13 (2):41-55.
    Owhoso, V. E., J. W. F. Messier, and J. J. G. Lynch. 2002. Error Detection by Industry-Specialized Teams during Sequential Audit Review. Journal of Accounting Research 40 (3):883-900.
    Perego, P. 2009. Causes and consequences of choosing different assurance providers: An international study of sustainability reporting. International Journal of Management 26 (3):412 - 425.
    Perego, P., and A. Kolk. 2012. Multinationals` Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports. Journal of Business Ethics 110 (2):173-190.
    Pflugrath, G., P. Roebuck, and R. Simnett. 2011. Impact of Assurance and Assurer`s Professional Affiliation on Financial Analysts` Assessment of Credibility of Corporate Social Responsibility Information. Auditing: A Journal of Practice & Theory 30 (3):239-254.
    Reichelt, K. J., and D. Wang. 2010. National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. Journal of Accounting Research 48 (3):647-686.
    Shockley, R. A., and R. N. Holt. 1983. A Behavioral Investigation of Supplier Differentiation in the Market for Audit Services. Journal of Accounting Research 21 (2):545-564.
    Sierra L., Z. A. A. G. I.-B. M. A. 2013. Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies. Corporate Social Responsibility and Environmental Management 20 (6):359–370.
    Simnett, R., A. Vanstraelen, and W. F. Chua. 2006. Assurance on General Purpose Non-Financial Reports_An International Comparison.
    Simnett, R. V., Ann ; Chua, Wai Fong. 2009. Assurance on Sustainability Reports: An International Comparison. The Accounting Review 84 (3):937-967.
    Taylor, M. H. 2000. The Effects of Industry Specialization on Auditors` Inherent Risk Assessments and Confidence Judgements. Contemporary Accounting Research 17 (4):693-712.
    Wallage, P. 2000. Assurance on Sustainability Reporting_ An Auditor View. Auditing: A Journal of Practice & Theory 19:53-65.
    Description: 碩士
    國立政治大學
    會計學系
    103353014
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103353014
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback