淡江大學機構典藏:Item 987654321/111059
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62821/95882 (66%)
造访人次 : 4011659      在线人数 : 955
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/111059


    题名: 會計師事務所合併是否影響受查客戶之價值攸關性 : 以不同合併規模探討
    其它题名: The effect between CPA firms merger and value relevance of audited clients : an investigation of different merge size
    作者: 林佩萱;Lin, Pei-Syuan
    贡献者: 淡江大學會計學系碩士班
    張瑀珊
    关键词: 會計師事務所合併;價值攸關性;Ohlson評價模型;CPA Firms Merger;Value-Relevance;Ohlson Valuation Model
    日期: 2016
    上传时间: 2017-08-24 23:42:52 (UTC+8)
    摘要: 本研究探討不同規模會計師事務所合併對其受查核客戶財務報表價值攸關性之影響，推論會計師事務所合併會增加審計品質，進而影響受查核客戶財務報表價值攸關性。會計師事務所合併採用勤業與眾信及致遠與榮聰兩件不同規模合併案，並以台灣上市上櫃企業為研究對象。研究發現，合併前之勤業與合併前之眾信在受查客戶價值攸關性沒有顯著差異，符合認為此兩間大型會計師事務所因規模相當而在受查客戶價值攸關性沒有顯著差異之影響；合併前之致遠與合併前之榮聰在受查客戶價值攸關性也沒有顯著關係，其不符合規模較大會計師事務所受查客戶價值攸關性較小型高之預期。接著會計師事務所合併後，發現勤業眾信受查客戶在損益表價值攸關性有顯著增加；而致遠榮聰受查客戶在財務狀況表之價值攸關性有顯著增加，兩者都符合會計師事務所合併後，其受查客戶價值攸關性提昇之結果。
    This study discusses how the merger of CPA firms affects the value-relevance of audited financial statements. We hypothesized that the merging of CPA firms improves audit quality, which in turn enhances the value-relevance of audited financial statements. We studied the mergers of Arthur Anderson and Deloitte Touche Tohmatsu., CPAs, and Diwan, Ernst & Young and J.T. Lai & CO., CPAs, using listed firms in Taiwan as research subjects. Results showed that the value-relevance of clients audited by Arthur Anderson and Deloitte Touche Tohmatsu showed no significant difference before the merger. This is line with our expectation that because these two large firms were relatively similar in scale, the value-relevance of the clients they audited was not significantly different. The value-relevance of clients audited by Diwan, Ernst & Young and J.T. Lai & CO. also showed no significant difference before the merger. This is not in line with our expectation that clients audited by large firms have higher value-relevance compared to those audited by small firms. After the merger of Arthur Anderson and Deloitte Touche Tohmatsu, we found that the value relevance of audited profit and loss statements significantly increased. Likewise, following the merger of Diwan, Ernst & Young and J.T. Lai & CO, balance sheets audited for their clients showed significantly greater value relevance. These findings confirm our theory that the merging of CPA firms leads to enhanced value-relevance for audit clients.
    显示于类别:[會計學系暨研究所] 學位論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    index.html0KbHTML84检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈