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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/106508

    Title: 個別會計師查核簽證家數與企業盈餘品質
    Other Titles: The Association between the Number of Individual Auditors' Clients and Earnings Quality
    Authors: 張瑀珊;曾乾豪;薛敏正
    Keywords: 盈餘品質;產業專精;Earnings quality;Industry specialization
    Date: 2010-06-07
    Issue Date: 2016-04-27 11:15:20 (UTC+8)
    Publisher: 中華會計學刊 8(2),頁217-256
    Abstract: 本研究以個別會計師查核簽證家數取代會計師事務所查核簽證家數,測試個別會
    絕對值,惟一旦個別會計師查核簽證客戶數超過 10.71 家時,則裁決性應計數絕對值會
    This study examines the association between the number of individual auditors’ (rather
    than the CPA firms’) clients and earnings quality. Using the absolute values of discretionary
    accruals as the measure of earning quality, the empirical results show that earnings quality increases
    when the number of individual auditors’ clients increases. However, once the number
    of individual auditors’ clients exceeds 10.71, earnings quality begins to decrease.
    Relation: 「第二屆海峽兩岸會計學術研討會」暨「第三屆中國會計與財務國際論壇」
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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