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E88139
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會計師執業環境之研究
A Study of Audit Market Regulation
1.劉嘉雯
1.Chia-wen Liu
1.元智大學管理學院會計學系
1.Department of Accounting, Yuan Ze University
001,002,003,004
1.元智大學管理學院會計學系
1.Department of Accounting, Yuan Ze University
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1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1998-08-01
A.14 計畫執行期間(訖):1999-07-31
1999-03-011999-05-31
A.16 收到日期:1999-10-19
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87年度台灣省會計師公會會員

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89
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C.2 聯絡日期:1999-09-25
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1.元智大學管理學院會計學系
1.Department of Accounting, Yuan Ze University
1
C.7 資料公開日期:2001-08-01
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1.會計師考試
2.會計師法律責任
3.審計品質
1.Audit Quality
2.Auditor Liability
3.CPA Examination
本 計畫以問卷調查及分析性模式之方式探討會計師執業環境中之二大因素:會計師執業資格限制與會計師法律責任制度:改變時,對會計師、投資人、以至於社會福利 所可能造成之影響。 問卷設計的內容主要在瞭解受訪者對會計師考試錄取率改變或會計師考試應考資格改變,各項可能影響之看法。結果顯示:受訪者認為,增加會計師考試錄取人數對 審計品質無顯著影響,但將會使非五大會計師事務所之審計公費、利潤、及執業會計師個人利益減低;增訂並提高修業年限或學分數將增加審計品質,但對所有會計 師事務所之審計公費、利潤、及執業會計師個人利益無顯著影響。分析性模式則是採用 Dye(1993, 1995)之模型,結果顯示當會計師考試應考資格要求不變,而法律責任由無限責任制改為有限責任制時,平均審計品質將會降低。若法律責任制度不變,而會計 師考試應考資格要求提高,則平均審計品質將會增加。然而,若兩者同時改變,平均審計品質有可能增加或減少。

This research uses both survey and analytical methods to study the effects of the change in audit market regulation on the audit market constituents, such as auditors, clients, investors, and regulators. The audit market regulatory factors considered in the study include the CPAs\' licensure requirement and legal responsibility. The questionnaire surveys the respondents\' views on the effect of the change of CPA examination passing rate or the change of the requirement for sitting for CPA examination. The results indicate that most respondents thought that the increase on CPA examination passing rate has no effect on audit quality. Whereas the non-Big 5 CPA firms\' audit fee, profit and individual CPA\'s earnings will be lower. Elevating the requirement for sitting for CPA examination will increase audit quality. However, the CPA firms\' audit fee, profit, and individual CPA\'s earnings will not change significantly. The results of the analytical model, adapted from Dye (1993,1995), indicate that the average audit quality will decline when the liability regime changes from unlimited to limited liability, given the same requirement for sitting for CPA examination. If the requirement for sitting for CPA examination is set higher and the auditors\' liability is unchanged, the average audit quality will be higher. However, if both the auditors liability regime and the requirement for sitting for CPA examination are changed, the audit quality could either decline or increase.

D.16 完成檢誤日期:2003-04-14
D.17 預定釋出日期:2003-05-01
D.18 初次釋出日期:2003-05-01
D.19_1 最新版釋出日期:2003-05-01
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10.6141/TW-SRDA-E88139-1
http://efenci.srda.sinica.edu.tw/webview/index.jsp?object=http://efenci.srda.sinica.edu.tw:80/obj/fStudy/E88139
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