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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/50791
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/50791


    Title: 中國審計市場的制度變遷對審計品質之影響
    The effect of the regime in Chinese audit market on audit quality
    Authors: 吳佳瑋
    Contributors: 戚務君
    吳佳瑋
    Keywords: 脫鉤改制
    強制輪換合夥會計師
    審計品質
    審計意見
    Date: 2010
    Issue Date: 2011-09-29 16:39:10 (UTC+8)
    Abstract: 本研究探討中國審計市場的脫鉤改制與強制性合夥會計師輪調制度對其審計品質的影響。具體而言,本論文以會計師的簽證意見做為審計品質的代理變數,分析前述中國審計市場的制度變遷與審計品質的關聯性。就脫鉤改制言,實證結果顯示,脫鉤改制提升整體的審計品質;然而,由於法令與管制僅能提升整體審計服務的最低品質水準,故脫鉤改制的效益僅及於中國的小型會計師事務所。就輪調的分析而言,中國的強制輪換制度並未達到提升審計品質之管制目的,並且發現相較於強制輪換合夥會計師,更換會計師事務所的審計品質較差。
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    Description: 碩士
    國立政治大學
    會計研究所
    98353048
    99
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0098353048
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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