審計品質與會計師事務所規模：應用Bivariate probit 模型分析

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Title:	審計品質與會計師事務所規模：應用Bivariate probit 模型分析
Other Titles:	Audit Quality and Audit Firm Size: Bivariate Probit Model Analysis
Authors:	王貞靜
Contributors:	淡江大學會計學系
Date:	2013-08
Issue Date:	2015-04-21 15:19:51 (UTC+8)
Abstract:	與過去文獻不同，由於審計意見非為單階段工作所形成，以 probit 模型單純衡量審計意見所代表的會計師獨立性，尚且存在估計偏誤的問題。本文因而以 bivariate probit 模型探討審計品質與會計師事務所規模間的關聯性。以特殊法令政策背景的中國審計市場為研究對象，本文以簽發「非標」審計意見的機率為審計品質的代理變數，檢視中國市場的大型會計師事務所是否簽發較多的「非標」審計意見，而顯著存在較佳的審計品質。 The aim of this study is to examine the effects of audit quality on audit opinion and audit firm size for Chinese firms by using the bivariate probit model. This study adopts the frequency of the auditors issue non-standard audit reports as a proxy to assess auditor independence (audit quality), given the unique legal system, institutional backgrounds and economic development in China, this study tends to compare the audit quality between the Big 8 and the non-Big 8 audit firm in Chinese audit markets.
Appears in Collections:	[Graduate Institute & Department of Accounting] Research Paper

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