Does CPA name matter? Evidence from Taiwan

doi:10.1016/j.racreg.2013.08.010

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/121092

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题名:	Does CPA name matter? Evidence from Taiwan
作者:	Yen, Sin-Hui;Chang, Yu-Shan;Chen, Hui-Ling
关键词:	PCAOB signature regulation;Audit quality;Legal responsibility
日期:	2013-11
上传时间:	2021-08-26 12:10:24 (UTC+8)
摘要:	This paper employed aquestionnaire survey to investigate the opinions of audit report stakeholders in Taiwan regarding the regulation of signatures in audit reports. The Public Company Accounting Oversight Board (PCAOB) proposed these regulations in 2009, and again in 2011 with a slight alteration. Most respondents agree that having the engagement partner sign the audit report could increase the accountability of CPAs. In addition, the participants believed that knowledge of the name of the engagement partner is important for the users of audit reports. Both of these views are consistent with the views voiced by the PCAOB. Most of the respondents also believe that the regulation of signatures would increase the legal responsibility of the engagement partner and minimize the role of firms in the auditing process. Finally, the respondents felt that the engagement partner has a much greater responsibility when their signature is in the audit report than when it is disclosed elsewhere, indirectly supportingthe second proposal of the PCAOB, which, rather than having the engagement partner sign their name on the audit report, simply lists the names of engagement partners elsewhere.
關聯:	Research in Accounting Regulation 25(2), pp. 230-235
DOI:	10.1016/j.racreg.2013.08.010
显示于类别:	[會計學系暨研究所] 期刊論文

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