博碩士論文 102430006 完整後設資料紀錄

DC 欄位	值	語言
DC.contributor	會計研究所	zh_TW
DC.creator	陳琲璇	zh_TW
DC.creator	Pei-Hsuan Chen	en_US
dc.date.accessioned	2015-7-16T07:39:07Z
dc.date.available	2015-7-16T07:39:07Z
dc.date.issued	2015
dc.identifier.uri	http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=102430006
dc.contributor.department	會計研究所	zh_TW
DC.description	國立中央大學	zh_TW
DC.description	National Central University	en_US
dc.description.abstract	本研究主要係探討會計師任期及事務所任期愈長是否可提升市場效率以減緩資訊不對稱。在無效率之市場下，資訊無法有效反應於市場，此時存在資訊不對稱之問題，則需要政府透過對審計人員執行強制輪調以保護投資人；在有效率之市場下，資訊已充分反應於市場，則不需政府干預以保護投資人。本研究結果發現，無論會計師任期或會計師事務所任期愈長皆可提升市場之效率，而綜合兩種審計任期之效果，事務所任期顯著能提升市場之效率，而會計師任期對提升市場效率已不顯著。	zh_TW
dc.description.abstract	Our study explores whether longer audit tenure can promote the market efficiency to reduce information asymmetry. Under an inefficient market, information cannot response effectively to the market, which causes a problem of information asymmetry. Therefore, it requires the government to protect investors through the enforcement of mandatory auditor rotation policy. On the other hand, under an efficient market, information has been fully reacted in the market, so interventions from government are unnecessary. There are two findings in our research. First, we find that the longer the audit tenure is, the more the efficiency of the market can be improved. Second, with the comprehensive effect of the two kinds of audit tenure, audit firm tenure can significantly improve the efficiency of the market, while the effect that audit-partner tenure can improve the efficiency of the market is insignificant.	en_US
DC.subject	審計任期	zh_TW
DC.subject	市場效率	zh_TW
DC.subject	強制輪調	zh_TW
DC.subject	Audit Tenure	en_US
DC.subject	Market Efficiency	en_US
DC.subject	Mandatory Auditor Rotation	en_US
DC.title	審計任期與市場效率	zh_TW
dc.language.iso	zh-TW	zh-TW
DC.title	Audit Tenure and Market Efficiency	en_US
DC.type	博碩士論文	zh_TW
DC.type	thesis	en_US
DC.publisher	National Central University	en_US