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    Title: 喪失重要客戶對會計師客戶組合與審計品質之影響
    Authors: 張謙恆;黃潔君
    Keywords: 客戶重要性;客戶組合;審計公費;審計品質;Client Importance:Client Portfolio;Audit Fees;Audit Quality
    Date: 2016-06-26
    Issue Date: 2017-02-23 02:10:44 (UTC+8)
    Abstract: 本研究欲探討會計師喪失重要客戶是否會衝擊聲譽,進而影響其他客戶與審計品質。以公開發行公司為研究對象,結果顯示喪失重要客戶的會計師,會在次年度流失更多客戶;再者,會計師會以降低其他客戶的審計公費來止住更進一步的損失;至於審計品質方面,發現喪失重要客戶的會計師有修正盈餘以滿足客戶需求之現象。其中,皆以同產業間的傳染效應最為明顯。然而,整體資料顯示,會計師屬大型事務所可以抑制客戶流失,且不會藉由降低公費來留住客戶,並發現會計師修正盈餘的幅度有顯著下降之趨勢,表示其對客戶的審計品質轉趨謹慎保守,以提升其審計品質和維繫事務所聲譽,產業專家則較易受到客戶影響,但並不明顯。
    Relation: 2016當代會計碩士論文獎研討會光碟
    Appears in Collections:[會計學系暨研究所] 會議論文

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