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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109186

    Title: 台灣會計師更換之市場反應
    The Market Reactions Subsequent to Auditor Switches in Taiwan
    Authors: 林孝倫;郭俐君
    Keywords: 會計師更換;市場反應;auditor switch;market reaction
    Date: 2016-11
    Issue Date: 2017-01-12 14:28:01 (UTC+8)
    Publisher: 淡江大學出版中心
    Abstract: 本文探討台灣會計師更換之市場反應,包含企業更換會計師之方向、原因與
    This study investigates the market reactions subsequent to auditor switches in
    Taiwan. We focus on the directions, reasons for, and timings of auditor switches. Using
    497 observations of auditor switch, which were hand-collected at the Market Observation
    Post System the of Taiwan Stock Exchange for the period between 1993 and 2012, we
    reveal that the market reacts negatively (positively) when a large company switched from
    a Big N (non-Big N) audit firm to its non-Big N (Big N) counterpart. Furthermore, the
    market reacts negatively when an auditor resigned or when a large company followed the
    auditor from a non-Big N to a Big N auditor. The timing of auditor switches is also
    shown to affect market reactions; i.e., the market tends to react positively to auditor
    switches in the first quarter. Unlike previous studies conducted in the U.S., the capital
    market in Taiwan appears not to react to preceding auditors’ modified audit opinions
    prior to auditor switch or to audit reports indicating internal control weaknesses. This
    study has implications for companies, auditors, investors, and regulators.
    Relation: Journal of Contemporary Accounting=當代會計期刊 17(2), pp.235-264
    DOI: 10.6675/JCA.17.2.04
    Appears in Collections:[Journal of Contemporary Accounting] v.17 n.2

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