審計品質隨法律風險提高嗎?中國審計市場之實證

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Title:	審計品質隨法律風險提高嗎?中國審計市場之實證
Other Titles:	Does Audit Quality Increase Along with Legal Risk? Evidences from China
Authors:	王貞靜
Keywords:	審計品質;法律責任;會計師事務所;有限責任合夥制;有限責任公司制
Date:	2015-10-19
Issue Date:	2019-03-09 12:12:01 (UTC+8)
Abstract:	近年來知名企業的財報錯誤與舞弊受到廣泛的關注，獨立會計師在本市場的功能性角色也因此受到各界的放大檢視。本計畫旨在探就中國會計師事務所經由法令強制改變其組織型態以及不斷提高行政裁罰與懲戒辦法之後，審計品質是否能在一連串的外在環境變革、法律責任與訴訟風險提高而顯著提升。
Relation:	審計品質隨法律風險提高嗎?中國審計市場之實證
Appears in Collections:	[Graduate Institute & Department of Accounting] Research Paper

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