臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：博達案對會計師簽發繼續經營有重大疑慮查核意見之影響：調節效果之探討
書刊名：臺大管理論叢
作者：張瑞當 引用關係／沈文華 引用關係／方俊儒 引用關係
作者(外文)：Chang, Ruey-dang／Shen, Wen-hua／Fang, Chun-ju
出版日期：2009
卷期：19:2
頁次：頁75-108
主題關鍵詞：博達案；繼續經營假設；審計品質；Procomp scandal；Going concern assumption；Audit quality
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(10) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:10
  • 共同引用共同引用:19
  • 點閱點閱:85
本研究發現博達案發生後，非四大事務所會計師對受查公司簽發繼續經營假設有重大疑慮查核意見之可能性，顯著高於博達案發生之前；但是對四大事務所之會計師而言，此項結果並未達到顯著水準，顯示四大事務所會計師對其客戶簽發繼續經營假設有重大疑慮查核意見之可能性，並未受到博達案之影響，其審計品質較具有一致性。另外，本研究亦發現，相對於博達案發生前之正向關係，博達案發生之後，受查公司資產規模與會計師簽發繼續經營假設有重大疑慮查核意見之可能性呈現顯著負向關係；而當受查公司當年度營業活動現金流量呈現淨流出時，則會提高會計師簽發繼續經營假設有重大疑慮查核意見之可能性。
The purpose of the study is to investigate the effects of the Procomp scandal (2004) on subsequent issuances of qualified audit opinions on the basis of going concern. To ensure the results reflect effects of the scandal on issuances of going concern opinions, this study includes several moderating variables reported in the literature. The empirical results indicate that non-Big 4 firms have issued more going concern audit opinions after the Procomp scandal than before the scandal while there was no significant difference in audit opinions issued by the Big 4 firms before and after the Procomp scandal. The Procomp scandal appears to have no effect on issuing going concern opinions by Big 4 firms, possibly a result of having a more consistent audit quality or having confidence on their audit practices and quality. The results also indicate that clients' assets have a negative relationship with the possibility of issuing going concern opinions after the scandal, compared to a positive relationship before the scandal, and when clients had net negative operating cash flows, more going concern audit opinions were issued by auditors.
期刊論文
1.Hopwood, W.、McKeown, J. C.、Mutchler, J. F.(1989)。A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency and Uncertainty。The Accounting Review，64(1)，28-48。  new window
2.Hopwood, W. S.、McKeown, J. C.、Mutchler, J. F.(1988)。The Sensitivity of Financial Distress Prediction Models to Departures from Normality。Contemporary Accounting Research，5(1)，284-298。  new window
3.Altman, E. I.、McGough, T. P.(1974)。Evaluation of a company as a going concern。Journal of Accountancy，138(6)，50-57。  new window
4.Altman, E. I.(1982)。Accounting Implications of Failure Prediction Models。Journal of Accounting, Auditing and Finance，6(1)，4-19。  new window
5.Behn, B. K.、Kaplan, S. E.、Krumwiede, K. R.(2001)。Further Evidence on the Auditor's Going-concern Report: The Influence of Management Plans。Auditing: A Journal of Practice & Theory，20(1)，13-28。  new window
6.Louwers, T.(1998)。The Relation between Going-concern Opinions and the Auditor's Loss Function。Journal of Accounting Research，36(1)，143-155。  new window
7.Geiger, M. A.、Raghunandan, K.、Rama, D. V.(2005)。Recent changes in the association between bankruptcies and prior audit opinions。Auditing: A Journal of Practice & Theory，24(1)，21-35。  new window
8.劉嘉雯、王泰昌(20050800)。繼續經營有重大疑慮審計意見：第33號審計準則公報之影響。管理學報，22(4)，525-548。new window  延伸查詢new window
9.Menon, K.、Schwartz, K. B.(1987)。An empirical investigation of audit qualification decisions in the presence of going concern uncertainties。Contemporary Accounting Research，3(2)，302-315。  new window
10.Krishnan, Jagan、Krishnan, Jayanthi(1997)。Litigation risk and auditor resignations。The Accounting Review，72(4)，539-560。  new window
11.Geiger, M. A.、Rama, D. V.(2003)。Audit fees, nonaudit fees, and auditor reporting on stressed companies。Auditing: A Journal of Practice & Theory，22(2)，53-69。  new window
12.Chen, K. C. W.、Church, B. K.(1992)。Default on debt obligations and the issuance of going-concern opinions。Auditing: A Journal of Practice and Theory，11(2)，30-49。  new window
13.Geiger, M. A.、Raghunandan, K.(200203)。Going-concem opinions in the "new” legal environment。Accounting Horizons，16(1)，17-26。  new window
14.Hopwood, W.、McKeown, J. C.、Mutchler, J. F.(1994)。A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision。Contemporary Accounting Research，10(2)，409-431。  new window
15.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
16.DeFond, M. L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions。Journal of Accounting Research，40(4)，1247-1274。  new window
17.Mutchler, J. F.、Hopwood, W.、McKeown, J. M.(1997)。The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies。Journal of Accounting Research，35(2)，295-310。  new window
18.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(2000)。Going-concern Opinions: The Effects of Partner Compensation Plans and Client Size。Auditing: A Journal of Practice & Theory，19(1)，67-77。  new window
19.Francis, J. R.(2004)。What do we know about audit quality?。The British Accounting Review，36(4)，345-368。  new window
20.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。  new window
21.Asare, S. K.(1990)。The auditor's going concern decision: A review and implications for future research。Journal of Accounting Literature，9，39-64。  new window
22.Blacconiere, W. G.,、DeFond, M. L.(1997)。An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans。Journal of Accounting and Public Policy，16 (4)，415-454。  new window
23.Citron, D. B.、Taffler, R. J.(2004)。The comparative impact of an audit report standard and an audit going-concern standard on going-concern disclosure rates。Auditing: A Journal of Practice & Theory，23(2)，119-130。  new window
24.DeAnge lo, L. E.(1981)。Audi torsize and audit quality。Journal of Accounting and Economics，3 (3)，183-199。  new window
25.Holder-Webb, L. M.,、Wilkins, M. S.(2000)。The incremental information content of SAS no. 59 going-concern opinions。Journal of Accounting Research，38 (1)，209-219。  new window
26.Louwers, T. J., Messina, F. M.,、Richard, M. D.(1999)。The auditor's going-concern disclosure as a self-ful filling prophecy: A discrete-time survival analysis。Decision Sciences，30 (3)，805-824。  new window
27.Mutchler, J. F.(1986)。Empirical evidence regarding the auditor's going-concern opinion decision。Auditing: A Journal of Practice & Theory，6 (1)，148-163。  new window
28.Raghunandan, K.,、Rama, D. V.(1995)。Audit reports for companies in financial distress:Before and after SAS no. 59。Auditing: A Journal of Practice & Theory，14 (1)，50-63。  new window
會議論文
1.侍台誠、游子慧(2007)。「影響我國會計師終止財務報表查核委任之決策因素實證研究」。台北。頁 1 一 26。  延伸查詢new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：846（臺灣：845，外國：1） ／ 本年度總使用人次：2042760 ／ 訪客人次（自102年09月）：67840939
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上