教師資料查詢 | 類別: 期刊論文 | 教師: 張瑀珊 Chang, Yu-shan (瀏覽個人網頁)

標題:Does CPA name matter? Evidence from Taiwan.
學年102
學期1
出版(發表)日期2013/08/28
作品名稱Does CPA name matter? Evidence from Taiwan.
作品名稱(其他語言)
著者Sin-Hui Yen; Yu-Shan Chang; Hui-Ling Chen
單位
出版者
著錄名稱、卷期、頁數Research in Accounting Regulation 25(2), p.230-235
摘要This paper employed aquestionnaire survey to investigate the opinions of audit report stakeholders in Taiwan regarding the regulation of signatures in audit reports. The Public Company Accounting Oversight Board (PCAOB) proposed these regulations in 2009, and again in 2011 with a slight alteration. Most respondents agree that having the engagement partner sign the audit report could increase the accountability of CPAs. In addition, the participants believed that knowledge of the name of the engagement partner is important for the users of audit reports. Both of these views are consistent with the views voiced by the PCAOB. Most of the respondents also believe that the regulation of signatures would increase the legal responsibility of the engagement partner and minimize the role of firms in the auditing process. Finally, the respondents felt that the engagement partner has a much greater responsibility when their signature is in the audit report than when it is disclosed elsewhere, indirectly supportingthe second proposal of the PCAOB, which, rather than having the engagement partner sign their name on the audit report, simply lists the names of engagement partners elsewhere.
關鍵字
語言中文
ISSN
期刊性質國內
收錄於
產學合作
通訊作者Yu-Shan Chang
審稿制度
國別中華民國
公開徵稿
出版型式,紙本
相關連結
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