會計師事務所社會責任之研究─以台灣三大會計師事務所作分析
| Autor: | Mei-yu Huang, 黃美玉 |
|---|---|
| Rok vydání: | 2011 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 99 CPA firm’s obligations of Corporate Social Responsibility is drawing more and more attention through the case of USA Enron, WorldCom, and also recent cases in Taiwan like Procomp, INFODISC, Wong Tong and Rebar that happens frequently. Along with the impact of the arising of labor and awareness of environment, investee and Authority pays more attention on CPA firm’s obligations of Corporate Social Responsibility. CPA firm’s obligations of Corporate Social Responsibility increases and gets more complicated mainly due to the reason of more restricted requirement on Audit standards, newly published bulletin of Accounting and Auditing standards, the increasing demands of transparency of corporate financial situation and the significant increase of the financial notes required to be disclosed in financial report. Applied with theory of Freeman and Carroll involved four social responsibility Certified Public Accounting firms’ CSR includes responsibility of "economic", "liability", "ethical " and "charitable "; Certified Public Accounting has interest conflicts related to "market", "workplace", and “applying technology and environment”. It means that Certified Public Accounting firms are responsible for the "economic", "liability", "ethical" and "charitable" to "market" and "workplace", and “applying technology and environment”. In this study is in the form of『expert survey』that conducted using Delphi expert and Analytic Hierarchy Process in order to obtain the measurement of the relative weighted average and importance sorted in order. The three Accounting Firms pay more focus in the order of their responsibility of "market" and "workplace", and “applying technology and environment”. The experts has difference in their opinion. Importance of the factor index were: "market economy status link to check risk management planning process" and "emergency relief fund-raising special events staff", "check the technology and industry knowledge and skill level, professional experience and years of professional training," are the most important three indications. The difference exists due to the nature of each expert. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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