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題 名 | 私立大專院校自願性選擇審計品質之研究=The Voluntary Selection for Audit Quality on Private College-Level Schools |
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作 者 | 楊清溪; 廖益興; 廖秀梅; | 書刊名 | 東吳經濟商學學報 |
卷 期 | 42 2003.09[民92.09] |
頁 次 | 頁1-28 |
分類號 | 525.724 |
關鍵詞 | 私立大專院校; 審計品質; 會計師事務所選擇; Private college-level schools; Auditor choice; Audit quality; |
語 文 | 中文(Chinese) |
中文摘要 | 在教育部整頓私校財務弊端,意圖收回私校會計稽核權的此時,暸解私校自願性選擇會計師事務所之考量因素,對未來指派會計師進行學年度查核工作實具有重大參考價值。本研究係以國內私立大專院校為對象,旨在探討私校自願性選擇審計品質之決策。Logit迴歸模式分析結果顯示:當學校規模成長愈快、獲得教育部之補助與捐贈收入愈多,及學生人數占專任教師人數比率愈低者,委任高品質會計師事務所機率會增加;當學校資本門經費愈高,較不願委任高品質會計師事務所簽證。至於敏感度測試方面,額外發現是當學校成立年數愈久,經營風險愈小,愈易傾向選擇高品質會計師事務所查核。 |
英文摘要 | To reengineer the financial situation of the private college-level schools, the Taiwanese Ministry of Education will retrieve the designation authority of CPA firms to assure audit quality. How to measure and choose the appropriate CPA firms for the above-mentioned schools will be the main concern of the Education Authority. This study investigates the characteristics of the 77 private schools associated with decision factors, which motivate the selection of big-three and non big-three auditors during the academic year 2000-2001. Based on the Logistic regression model, the empirical findings suggest that the size of the schools, the subsidy, and the ratio of students-to-full time faculties are predicted to increase the probability that private schools will voluntarily hire high-quality auditor. However, capital expenditure is predicted to have the opposite effect. As for the sensitive results, the years of the schools are predicted to also have the positive effect. Overall, we conclude that there is some evidence that the selection of high-quality auditors is associated with the characteristics of the private schools. |
本系統中英文摘要資訊取自各篇刊載內容。