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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/85162
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85162


    Title: 公司特性、裁決性應計項目與審計品質關聯性之研究
    Authors: 黃郁芬
    Contributors: 周玲臺
    黃郁芬
    Keywords: 公司特性
    裁決性應計項目
    盈餘管理
    審計品質
    Date: 2001
    Issue Date: 2016-04-15 16:11:03 (UTC+8)
    Abstract: 因為公司所有者與管理者不同,且外界第三者不容易直接觀察到公司管理者的行為,而有代理問題存在,也因代理問題使公司管理當局有操縱盈餘數字的機會及動機。然而在投資者沒有受過會計專業訓練下,幾乎很難去區分裁決性應計項目及非裁決性應計項目,當盈餘與營業現金流量差異愈大時,代表管理者操縱應計項目的空間愈大,管理當局為向外界發出訊息顯示自己雖有盈餘管理機會,卻無盈餘管理的行為,則會聘用高審計品質的會計師事務所進行查核簽證,也將進一步了解高審計品質會計師事務所是否有較高之偵測或抑制盈餘管理能力。
    Reference: 王中正,1997,臺灣上市公司代理問題與會計師更換間之關聯性實證研究,國立中正大學會計研究所未出版之碩士論文。
    王振東,1993,我國上市公司會計師更換因素之實證研究,國立政治大學會計研究所未出版之碩士論文。
    王修斐,1996,盈餘管理偵測模型之評估,國立政治大學會計研究所未出版之碩士論文。
    李美琪,1997,我國新上市公司風險與會計師選擇,國立中正大學會計研究所未出版之碩士論文。
    呂湘瑩,1999,審計品質變動與代理成本之研究,國立政治大學會計研究所未出版之碩士論文。
    施春成,1993,台灣新市公司特有風險與會計師選擇之研究,國立台灣大學會計學研究所未出版之碩士論文。
    連靜仙,1993,新上市公司盈餘管理之研究,國立政治大學會計研究所未出版之碩士論文。
    張文?,1992,我國上市公司審計品質替代衡量之研究,國立政治大學會計研究所未出版之碩士論文。
    張文?,2000,盈餘管理之特性與審計品質之影響,國立政治大學會計學系博士班未出版之博士論文。
    陳雅琳,1993,公司上市前盈餘操縱之實證研究,國立臺灣大學會計研究所未出版之碩士論文。
    陳家齊,1997,我國新上市公司實質盈餘管理之研究,國立政治大學會計研究所未出版之碩士論文。
    黃惠君,1995,公司上市前後盈餘操縱與上市後營運績效及盈餘操縱動機之關連性研究,國立台灣大學會計研究所未出版之碩士論文。
    臧芝君,1992,新上市公司會計師聲譽與盈餘管理關係之研究,國立政治大學會計研究所未出版碩士論文。
    周文賢,多變量統計方:SAS/STAT使用方法,待出版書稿。
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    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001375
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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