博碩士論文 101430015 詳細資訊




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姓名 陳星瑋(Hsing-wei Chen)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 財務預測與會計師核閱
(Financial Forecast and CPA Review)
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摘要(中) 本研究主要探討我國會計師核閱和財務預測精確度之關係。研究中透過三項會計師屬性(會計師任期、客戶重要性、產業專家)來觀察在不同制度下對財務預測精確度的影響。結果發現,客戶重要性與產業專家在強制性財務預測制度下對於財務預測精確度呈現顯著的影響。在自願性財務預測制度下,客戶重要性與產業專家只對經會計師核閱之公司的財務預測精確度呈現顯著的影響。而會計師任期只對自願性財務預測有顯著之影響。
摘要(英) This research focused on the relationship between Accountant review and the accuracy of financial forecast. In this research, we use three CPA’s characteristics (CPA tenure, Client importance, Industry Expertise ) to investigate the effect on the accuracy of financial forecast in two different systems. In the result, we find that Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the mandatory financial forecast system. In the voluntary financial forecast system, Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the company by CPA review. Lastly, we only find statistically significance between CPA review and the accuracy of financial forecast in voluntary financial forecast system.
關鍵字(中) ★ 會計師核閱
★ 財務預測
關鍵字(英) ★ CPA review
★ Financial Forecast
論文目次 中文摘要 i
英文摘要 ii
目錄 iii
表目錄 v
一、緒論 1
二、文獻探討與假說推論 3
2-1、財務預測精確度 3
2-2、會計師屬性 4
2-2-1、會計師任期 4
2-2-2、客戶重要性 5
2-2-3、產業專家 5
三、研究設計 7
3-1、樣本選取與資料來源 7
3-2、研究變數衡量 9
3-2-1、應變數-財務預測精確度 9
3-2-2、會計師屬性對財務預測精確度之影響 10
3-2-3、自變數 11
3-2-4、控制變數 12
四、研究結果 16
4-1、敘述統計分析 16
4-2、變數相關係數分析 19
4-3、實證結果 23
五、敏感性分析 26
六、結論 29
參考文獻 30

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指導教授 郭南廷(Nan-ting Kuo) 審核日期 2014-7-16
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