進階搜尋


   電子論文尚未授權公開,紙本請查館藏目錄
(※如查詢不到或館藏狀況顯示「閉架不公開」,表示該本論文不在書庫,無法取用。)
系統識別號 U0026-0712201423402900
論文名稱(中文) 資訊科技知識是否能提高報表公佈之時效性?
論文名稱(英文) Does IT-Specific Industry Expertise Improve Report Timeliness?
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 103
學期 1
出版年 103
研究生(中文) 賴柏君
研究生(英文) Po-Chun Lai
學號 R16001344
學位類別 碩士
語文別 英文
論文頁數 25頁
口試委員 指導教授-陳政芳
口試委員-楊朝旭
口試委員-陳嬿如
中文關鍵字 資訊科技專門知識  財務報表公佈之時效性 
英文關鍵字 IT expertise  reporting timeliness 
學科別分類
中文摘要 本篇研究主要探討會計師資訊科技專門知識對於財務報表公佈之時效性的影響。實證結果顯示,當客戶由具有資訊科技專門知識的事務所執行查核時,會具有較佳的時效性。本篇同時探討當事務所具有整體專門知識時(結合產業專門知識和資訊科技專門知識),對財務報表公布之時效性的影響。研究結果顯示,當事務所具有整體資訊科技專門知識時,具有較好的時效性。以上結論顯示,當事務所具有資訊科技專門知識,對於改善財務報表發佈之時效性具有顯著的影響。
英文摘要 This paper investigates whether the IT-specific expertise of external audit firm influences clients’ level of reporting timeliness. The results suggest that clients have better reporting timeliness when their external audit firms have IT-specific expertise. Further, this paper examines whether the overall expertise (i.e., the combined IT and audit expertise) of external audit firm influences the timeliness of audit report. The finding indicates that the external audit firm’s overall expertise is generally associated with better reporting timeliness. In sum, my results suggest that the IT-specific expertise of an external audit firm play an important role in reducing reporting lag.
論文目次 CONTENTS
I. INTRODUCTION 1
II. PRIOR LITERATURE AND HYPOTHESIS DEVELOPMENT 3
III. METHODOLOGY 5
3.1 Measure of IT-Specific Expertise 5
3.2 Model Specification 7
IV. SAMPLE SELECTION AND DESCRIPTIVE STATISTICS 11
V. MULTIVARIATE ANALYSES 16
5.1 Test of H1 and H2 16
VI. CONCLUSIONS 20
REFERENCE 21
APPENDIX A 24
CONTENTS OF TABLES
TABLE 1 Sample Selection 11
TABLE 2 Descriptive Statistics 13
TABLE 3 Pearson Correlation Matrix 14
TABLE 4 Test of H1 18
TABLE 5 Test of H2 19
參考文獻 Ahsan Habiba and Md. Borhan Uddin Bhuiyan. Audit Firm Industry Specialization and The Audit Report Lag. Journal of Internal Accounting, Auditing and Taxation 20 (2011), 32-44.
Ashton, R., J. Willingham, and R. Elliott. Empirical Analysis of Audit Delay. Journal of Accounting Research (Autumn 1987), 275-292.
Ashton, R., P. Graul, and J. Newton. Audit Delay and the Timeliness of Corporate Reporting. Contemporary Accounting Research (Spring 1989), 657-673.
Bamber, E.M., L.S. Bamber, and M.P. Schoderbek. Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis. Auditing: A Journal of Practice & Theory (Spring 1993), 1-23.
Bonner, S., J. Davis, and B. Jackson. 1992. Expertise in corporate tax planning: The issue at the identification stage. Journal of Accounting Research 30 (supplement): 1-28.
Carslaw, C., & Kaplan, S. E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research 22: 21–32.
DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
Dowling, C., & Moroney, R. (2008). Auditor performance variation: Impact of sub-specialty knowledge differences between industry specialists. Advances in Accounting Behavioral Research 19: 59–80.
Ferguson, A., J. Francis, and D. Stokes. 2003. The effects of firm-wide and office-level industry on audit pricing. The Accounting Review 78 (2): 429-448.
Francis J., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputation for industry expertise in the U.S. audit market. The Accounting Review 80 (1): 113-136.
Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics 6 (2): 133–51.
Gist, W. E. 1994a. A research note on the relationship between regulation and audit firm size on audit fees. Journal of Accounting, Auditing and Finance 9 (2): 381–96.
Hay, D., W. R. Knechel, and N. Wong. 2006. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 (1): 141-191.
Kenneth B. Schwartz and Billy S. Soo. The Association Between Auditor Changes and Reporting Timeliness. Contemporary Accounting Research (Spring 1996), 353-370.
Kinney, W. Audit Technology and Preferences for Auditing Standards. Journal of Accounting & Economics (March 1986), 73-89.
Kinney, W., Jr., Z.-V. Palmrose, and S. Scholz. 2004. Auditor independence, nonaudit services, and restatements: Was the U.S. government right? Journal of Accounting Research 42 (3): 561-588.
Li, C., Y. Xie, and J. Zhou. 2010. National level, city level auditor industry specialization and cost of debt. Accounting Horizons 24 (3): 395-417.
May hew, B., and M. Wilkins. 2003. Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public. Auditing: A Journal of Practice & Theory 22 (2): 33-52.
McGuire, Omer, and Wang. 2012. Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? The Accounting Review 87 (3): 975-1003.
Neal, T., and R. Riley, Jr. 2004. Auditor industry specialist research design. Auditing: A Journal of Practice & Theory 23 (2): 169-177.
Newton, J., and R. Ashton. The Association Between Audit technology and Audit Delay. Auditing: A Journal of Practice & Theory (Supplement 1989), 22-37.
Ng, P. H., & Tai, Y. K. (1994). An empirical examination of the determinants of audit delay in Hong Kong. British Accounting Review 26: 43–59.
Reichelt, K., and D. Wang. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48 (3): 647-686.
Shi-Ming Huang, Chin-Shyh Ou, Chyi-Miaw Chen and Binshan Lin. An empirical study of relationship between IT investment and firm performance: A resource-based perspective. European Journal of Operational Research 173 (2006): 984-999.
Simunic, D. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22 (2): 679-702.
Sinkey, J.F. Jr., J.V. Terza, and R.R. Dince. A Zeta Analysis of Failed Commercial Banks. Quarterly Journal of Business and Economics (Autumn 1987), 35-49.
Solomon, I., M. Shields, and O. Whittington. 1999. What do industry-specialist auditors know? Journal of Accounting Research 37 (1): 191-208.
Whittred, G. Audit Qualification and the Timeliness of Corporate Annual Reports. The Accounting Review (October 1908), 563-577.
Zmijewski, M.E. Methodological Issues Related to the Estimation of Financial Distress Prediction Models. Journal of Accounting Research (Supplement 1984), 59-82.
論文全文使用權限
  • 同意授權校內瀏覽/列印電子全文服務,於2024-01-01起公開。
  • 同意授權校外瀏覽/列印電子全文服務,於2024-01-01起公開。


  • 如您有疑問,請聯絡圖書館
    聯絡電話:(06)2757575#65773
    聯絡E-mail:etds@email.ncku.edu.tw