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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/77474


    Title: 注冊會計師姓名披露有助于審計質量提升嗎?——來自客戶報表重述的證據
    Authors: 戚務君
    Contributors: 會計學系
    Keywords: 審計失敗;報表重述;審計聲譽;審計質量
    Date: 2014
    Issue Date: 2015-08-11 16:15:34 (UTC+8)
    Abstract: 2011年,PCAOB要求上市公司在審計報告中披露注冊會計師姓名,引起廣泛爭論,而我國2001年資本市場中就已披露注冊會計師的姓名。因此,本文以2001-2011年我國A股上市公司為樣本,研究發現,如果注冊會計師曾有過報表重述,則當前客戶報表重述的可能性較高、線下項目較大、獲得非標準無保留審計意見的可能性較高。本文還發現,如果客戶曾發生過報表重述,其審計師未來市場份額很可能會降低。研究結果表明,在注冊會計師姓名披露制度下,審計聲譽發揮了審計質量的信號作用。
    Relation: 中國注冊會計師,2014(3),56-64
    Data Type: article
    Appears in Collections:[Department of Accounting] Periodical Articles

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