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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/33678

    Title: 審計失敗對客戶股價及會計師簽證行為影響之研究
    Other Titles: An empirical study of the auditor conservatism and client stock price reaction
    Authors: 李怡臻;Lee, Yi-chen
    Contributors: 淡江大學會計學系碩士班
    顏信輝;Yen, Sin-hui
    Keywords: 審計失敗;會計師保守行為;裁決性應計項目;客戶股價反應;Audit failure;auditor conservatism;Discretionary Accruals;client stock market reaction
    Date: 2007
    Issue Date: 2010-01-11 04:26:06 (UTC+8)
    Abstract: 台灣在民國80年代以來即發生多起的審計失敗案例,但在2004年下半年爆發了最嚴重的博達弊案,而在歷經博達案的重大懲戒之後我國又在今年的年初再次爆發了力霸及中華商銀等弊案,究竟會計師懲戒事件對會計師來說是否真的具有警惕的效果,對會計師來說是否真的有約束力,這方面的研究是一個很值得去深思的。
    The study examines among the accounting scandals, auditor conservatism and the effect of stock price reaction on client firms. First, with respect to auditor conservatism, our results show that after transferring to successor auditors, client firms largely decrease their discretionary accruals. This indicates that successor auditors become more conservative at auditing. However, the results display that when audited by the original disciplined auditor, clients would not significantly reduce the discretionary accruals. Regarding the client stock price reaction, our results show that the client firms of the disciplined CPA firms would have more negative cumulative abnormal returns than those of other CPA firms. This indicates that the audit failure has spillover effect. However, among the CPA firm, the client firms of the disciplined auditor have no more significant market reaction than others in the same CPA firm.
    Appears in Collections:[會計學系暨研究所] 學位論文

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