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系統識別號 U0026-1005202013140000
論文名稱(中文) 會計師與高階主管的校友連結關係是否影響審計品質?
論文名稱(英文) Do social ties between auditors and executives affect audit quality?
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 108
學期 2
出版年 109
研究生(中文) 姜美伊
研究生(英文) Mei-Ei Chiang
學號 R87031401
學位類別 碩士
語文別 中文
論文頁數 27頁
口試委員 指導教授-周庭楷
口試委員-黃華瑋
口試委員-謝喻婷
中文關鍵字 校友關係連結  審計品質 
英文關鍵字 alumni Link  audit quality 
學科別分類
中文摘要 本文旨在探討會計師與高階主管的校友連結是否與如何影響審計品質,並再進一步探討校友連結的影響效果是否在四大與非四大會計師事務所之間有別。本研究以2006年至2018年這13年間共8,500家上市及上櫃公司做為研究樣本。實證結果顯示會計師與高階主管間的校友關係的連結會降低審計品質,且這個效果在非四大會計師事務所更為明顯。最後,本研究根據研究結果提出建議及想法,希冀能為實務上如何在審計過程中保持更佳的獨立性和政府機關之監管部分提供方向,冀能弱化校友連結所造成的不利影響。
英文摘要 The purpose of this article is to explore whether the alumni connection between audit partners and senior executives affects audit quality, and further explore whether the impact of alumni connection is different between Big 4 and non-Big 4 accounting firms. In this study, a total of 8,500 listed and over-the-counter companies in the 13 years from 2006 to 2018 were used as research samples. The empirical results show that the connection between the alumni relationship between audit partners and senior executives will reduce the audit quality, and this effect is more pronounced in non-Big 4 accounting firms. Finally, this research proposes suggestions and ideas based on the research results, hoping to provide directions for how to maintain better independence in the audit process and the regulatory part of government agencies, and hope to weaken the adverse effects caused by alumni links.
論文目次 中文摘要-Ⅰ
Extended Abstract-Ⅱ
目錄-Ⅹ
表目錄-ⅩI
第一章 緒論-1
研究背景與動機-1
第二章 文獻探討與假說-5
第一節 會計師與高階主管關係連結的文獻綜述-5
第二節 社會關係指標-7
第三節 假說推論-8
第三章 研究設計-9
第一節 研究範圍與資料來源-9
第二節 各變數說明-10
第三節 研究模型建立-11
第四章 實證結果與分析-13
第一節 敘述性統計分析-13
第二節 相關係數檢定-14
第三節 迴歸分析-16
第四節 四大會計師事務所與非四大會計師事務所迴歸分析-18
第五章 結論與建議-20
參考文獻-21
英文文獻-21
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