skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

責任分攤式查核意見與集團企業合併財務報表審計品質關聯性：以會計師調整數為衡量基礎

臺大管理論叢, 2020-08, Vol.30 (2), p.037-070 [Peer Reviewed Journal]

ISSN: 1018-1601 ;DOI: 10.6226/NTUMR.202008_30(2).0002

Full text available

Citations Cited by
  • Title:
    責任分攤式查核意見與集團企業合併財務報表審計品質關聯性：以會計師調整數為衡量基礎
  • Author: 李建然(Jan-Zan Lee) ; 陳信吉(Hsin-Chi Chen) ; 蔡宗益(Tsung-Yi Tsai)
  • Subjects: audit adjustment ; audit quality ; group enterprises ; Scopus ; shared audit opinion ; TSSCI ; 審計品質 ; 會計師調整數 ; 責任分攤式查核意見 ; 集團企業
  • Is Part Of: 臺大管理論叢, 2020-08, Vol.30 (2), p.037-070
  • Description: The Taiwan Statements of Auditing Standards No. 54 “Special Consideration – Audits of Group Financial Statements” severely restricts the shared-opinion audit reports on group financial statements. The restriction implies that engaging with the same audit firm in the group company can result in better audit quality for the group financial statements. To evaluate the argument of this restriction, this study examines whether group companies with component firms in Taiwan have higher audit quality when engaging with the same audit firm than those engaging with different audit firms. Using audit adjustment as a proxy for audit quality, this study finds that group companies with component firms engaging with different audit firms have higher audit adjustment (better audit quality), especially when a greater proportion of group assets are audited by other audit firms. The results indicate that engaging with the same audit firm in the group company may impair auditor independence and increase the auditor’s economic d
  • Publisher: 台灣: 國立臺灣大學管理學院
  • Language: Chinese
  • Identifier: ISSN: 1018-1601
    DOI: 10.6226/NTUMR.202008_30(2).0002
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait