English  |  正體中文  |  简体中文  |  Items with full text/Total items : 78111/78111 (100%)
Visitors : 30550658      Online Users : 147
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version

    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/83828

    Title: 事務所合併對審計公費、審計品質與客戶股價之影響-以非大型事務所合併案為例;The Effect of Accounting Firm Mergers on Audit Fees、Audit Quality and Stock Price Reactions
    Authors: 林哲宇;Lin, Zhe-Yu
    Contributors: 會計研究所
    Keywords: 會計師事務所合併;審計公費;審計品質;裁決性應計數;客戶股價反映;事件研究法;accounting firm mergers;audit fees;audit quality;discretionary accruals;stock price reactions;Event study
    Date: 2020-07-01
    Issue Date: 2020-09-02 17:10:49 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 本文從非大型事務所合併之角度切入,探討事務所於合併後,對其受查客戶之審計公費、審計品質以及客戶股價之影響。由於以往文獻多半集中在研究大型事務所合併案之影響,而探討非大型事務所合併案之影響則相當有限,本文有別以往,透過以往事務所合併既有之文獻,分析其影響是否同樣仍適用於非大型事務所合併案之中。
    ;This paper explores the impact of the mergers on audit fees, audit quality and stock price reactions from the perspective of non-Big N accounting firm mergers. In the past, most of the literature focused on the impact of Big N accounting firm mergers, while the impact of non-Big N accounting firm mergers is quite limited. This paper is different from the past, through the existing literature of accounting firm mergers, to analyze whether its impact is still used in non-Big N accounting firm mergers.
    In this study, there are three non-Big N accounting firm mergers, DIWAN merges on June 1, 2009, Crowe Horwath merges on January 1, 2013 and January 1, 2016.And then measure the impact of the mergers on audit fees, discretionary accruals, and stock price reactions. The empirical results indicate that after the mergers of non-Big N accounting firm, there is a significant positive correlation with audit fees. Second, the results show that after the mergers of non-Big N accounting firm, the amount of audit clients discretionary accruals decreased significantly, representing a significant positive correlation with audit quality. However, there was no consistent evidence under investigation that the stock price of the audit clients had significantly positive abnormal returns during the event of mergers case.
    Appears in Collections:[會計研究所 ] 博碩士論文

    Files in This Item:

    File Description SizeFormat

    All items in NCUIR are protected by copyright, with all rights reserved.

    社群 sharing

    ::: Copyright National Central University. | 國立中央大學圖書館版權所有 | 收藏本站 | 設為首頁 | 最佳瀏覽畫面: 1024*768 | 建站日期:8-24-2009 :::
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 隱私權政策聲明