私立大專院校會計師選任,審計品質與會計師事務所產業專精之研究

南華大學機構典藏系統 > 本校期刊 > 非營利組織管理學刊 > Item 987654321/16436

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题名:	私立大專院校會計師選任,審計品質與會計師事務所產業專精之研究
其它题名:	A Study about Auditor Selection, Audit Quality and CPA Firm Industrial Specialization of Private Colleges and Universities in Taiwan
作者:	黃劭彥;林琦珍;洪嘉聲;紀坤山 Huang, Shaio-Yan;Lin, Chi-Chen;Hung, Chia-Sheng;Chi, Kun-Shan
貢獻者:	國立中正大學會計與資訊科技學系;銘傳大學會計學系;南華大學會計資訊學系;逢甲大學會計所 Department of Accounting and Information Technology, National Chung Cheng University;Department of Accounting, Ming Chuan University;Department of Accounting & Information Sciences, Nanhua University;Department of Accounting, Feng Chia University
关键词:	審計品質;產業專精;私立大專院 Audit Quality;Private Colleges and Universities;Industrial Specialization
日期:	2011-12-01
上传时间:	2013-12-30 14:02:51 (UTC+8)
出版者:	南華大學非營利事業管理學系
摘要:	自93學年度起，私立大專院校可在教育部核可的會計師事務所名單中，自行遴選會計師事務所查核簽證財務報表並負擔審計公費。本研究以93至96學年私立大專院校為樣本，將會計師事務所規模及產業精專會計師事務所為因變數分析影響會計師選任的因素。採Logistic迴歸分析審計品質的實證顯示：學校規模、前一年度查核意見、業務複雜程度、學校類型及學校成立年度均會影響學校選任會計師。在產業專精會計師事務所以多元線性迴歸分析，實證發現：學校規模、前一年度查核意見、資本支出比率、業務複雜程度及學校成立年度等因素會影響學校選任產業專精會計師事務所。本研究結果可作為教育部在制定私立大專院校或其他政府機關在制定非營利事業組織選任會計師政策時的參考。 Private colleges and universities have been allowed to choose their auditors from a list of accounting firms approved by the Ministry of Education to audit financial reports ever since 2004 academic year; they are also allowed to pay their auditor fees. The present study takes the private colleges and universities of 2004 through 2007 academic year as samples and uses the size and industry specialization of the accounting firms as dependent variables to analyze the factors that affect auditor selection. Empirical results from the analysis of auditing quality by using Logistic Regression show that size of private colleges and universities, audit opinions a year earlier, business complexity, school type and length of years since school establishment are all the factors that affect the auditor selection by private colleges and universities. The results shown in the paper can be used as reference for the Ministry of Education while making policies regarding private colleges and universities or for other public sector agencies while making policies on the auditor selection by non-profit organizations.
關聯:	非營利組織管理學刊 11期
显示于类别:	[本校期刊] 非營利組織管理學刊 [企業管理學系(管理科學碩/博士班,非營利事業管理碩士班)] 非營利組織管理學刊

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