會計師產業專精度與盈餘品質關聯性之研究-以中國大陸為例

• Main Author: 賴巧雰
• Other Authors: 金成隆
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/54759149759675203289

碩士 === 國立政治大學 === 會計研究所 === 95 === The objective of this thesis is to examine whether auditor’s industry specialization at the city-level affects the audit quality in China. In addition, we classify industry auditor expertise at the city level into the following two groups, and further investigate whether the association between industry expertise and audit quality differs between these two groups: (1) Directly Controlled Municipalities or locations of Stock Exchange (therefore DCM); (2)non-Directly Controlled Municipalities or non locations of Stock Exchange (non-DCM). The empirical results find no statistically significant association between audit quality and industry specialization at the city level in China. However, the results document that the association between industry expertise and audit quality are more pronounced for the DCM group than for the non-DCM, consistent with our prediction.