查詢結果分析
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題名 | 多方被解釋對象與解釋責任壓力強弱對審計判斷影響之研究=The Influences of Multi-accountable Persons and Accountability Pressure to Audit Judgment |
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作者 | 潘冠美; Pan, Kuan-mei; |
期刊 | 管理與系統 |
出版日期 | 20000100 |
卷期 | 7:1 2000.01[民89.01] |
頁次 | 頁105-128 |
分類號 | 495.9 |
語文 | chi |
關鍵詞 | 解釋責任; 審計判斷; 聯合分析; Accountability; Audit judgment; Conjoint analysis; |
中文摘要 | 本研究旨在探討會計師形成審計意見時,是否會有順應某(些)特定對象 看法的現象。研究結果發現,會計師會順應(最)可能導致其被處分或懲戒的被解 釋對象。當客戶為解釋責任壓力較強的公開發行公司(或上市、上櫃公司)時,會 計師所順應的對象為證期會,當客戶為解釋責任壓力較弱的非公開發行公司時, 順應的對象則為客戶的授信銀行。此外,本研究亦發現,沒有類似經驗的受測會 計師,並不似有類似經驗的會計師,對自身及所揣測各被解釋對象的看法間,出 現規則性的順應現象。本研究的結果亦顯示,解釋責任壓力的強弱程度雖是會計 師決策時的重要考慮因素,但其解釋能力卻沒有比對客戶具有重大影響力的大股 東或法人機構的聲譽及財力,以及客戶過去財務報表所呈現的狀況等兩者的解釋 能力更高。 |
英文摘要 | The main purpose of this study is to examine the phenomenon of conformability when CPAs make the decision of the type of audit report. The result shows that CPAs will conform to the object that is the most likely to punish them. As the client is public firm that has stronger accountability, CPAs will conform to Security and Future Exchange Committee. As the client is non-public firm that has weaker accountability, CPAs will conform to the bank that lends money to the client. In addition, the phenomenon of conformability does not reveal regular form if the CPAs do not have the similar experience. The result also shows that the accountability is an important factor when CPAs make decision, but the financial situation and reputation of those who can influence the decision of the client and the past financial healthy of the client both-are more important factors. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。