Article View/Open
Publication Export
|
|
| No doi shows Citation Infomation |
Related Publications in TAIR
- > Simple Record
- > Full Record
| Field |
Value |
| Title: | 審計品質的持續性與會計師聲譽的資訊性——會計師個人層級的分析 |
| Other Titles: | The Persistence of Audit Quality at the Partner Level and the Informativeness of Audit Partner Reputation |
| Authors: | 戚務君
Lisic, Ling Lei
Myers, Linda A.
Pevzner, Mikhail |
| Contributors: | 會計學系 |
| Keywords: | 審計品質;合夥會計師;誤述;財務報表重述 |
| Date: | 2014 |
| Issue Date: | 2018-01-16 17:29:27 (UTC+8) |
| Abstract: | 本文以會計師個人層級為分析對象,檢視審計品質(以財務報表誤述衡量)的持續性以及會計師聲譽(以財務報表重述事件衡量)的資訊性(以是否影響會計師的市占率來衡量。實證結果支持,當分析焦點為個人會計師層及時,審計品質有持續性且聲譽的確具資訊性。 |
| Relation: | 2014第六届海峡两岸会计学术研讨会分会场讨论论文摘要集 |
| Data Type: | conference |
| DCField |
Value |
Language |
| dc.contributor (Contributor) | 會計學系 | |
| dc.creator (Authors) | 戚務君 | zh-tw |
| dc.creator (Authors) | Lisic, Ling Lei | en-US |
| dc.creator (Authors) | Myers, Linda A. | en-US |
| dc.creator (Authors) | Pevzner, Mikhail | en-US |
| dc.date (Date) | 2014 | |
| dc.date.accessioned | 2018-01-16 17:29:27 (UTC+8) | - |
| dc.date.available | 2018-01-16 17:29:27 (UTC+8) | - |
| dc.date.issued (Issue Date) | 2018-01-16 17:29:27 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/115579 | - |
| dc.description.abstract (Abstract) | 本文以會計師個人層級為分析對象,檢視審計品質(以財務報表誤述衡量)的持續性以及會計師聲譽(以財務報表重述事件衡量)的資訊性(以是否影響會計師的市占率來衡量。實證結果支持,當分析焦點為個人會計師層及時,審計品質有持續性且聲譽的確具資訊性。 | zh_TW |
| dc.format.extent | 373461 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (Relation) | 2014第六届海峡两岸会计学术研讨会分会场讨论论文摘要集 | zh_TW |
| dc.subject (Keywords) | 審計品質;合夥會計師;誤述;財務報表重述 | zh_TW |
| dc.title (Title) | 審計品質的持續性與會計師聲譽的資訊性——會計師個人層級的分析 | zh-TW |
| dc.title.alternative (Other Titles) | The Persistence of Audit Quality at the Partner Level and the Informativeness of Audit Partner Reputation | en-US |
| dc.type (Data Type) | conference | |
(244)