The Attitude of Taiwan CPA Toward Risk, and The Influence of Audit Quality
| Autor: | Zong-Rong Liou, 劉宗榮 |
|---|---|
| Rok vydání: | 2005 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 93 The purpose of this study is to explore the attitude of Taiwan CPA toward risk and the influence of audit quality. To test CPA toward risk is different or not, to increase audit fees with earnings manipulation risk and corporate governance risk or not, and to find CPA will choice which audit procedure to keep or increase audit quality with questionnaire in Taiwan. The main finding from this study is that Taiwan CPA’s gender is not different to risk but others is different; and will increase audit fees with earnings manipulation risk but corporate governance risk is not significant; and will dilate audit extent to keep or increase audit quality with increase voucher sample ratio and decrease materiality. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|