Does CPA name matter? Evidence from Taiwan
學年 102
學期 1
出版(發表)日期 2013-11-01
作品名稱 Does CPA name matter? Evidence from Taiwan
著者 Sin-Hui Yen; Yu-Shan Chang; Hui-Ling Chen
著錄名稱、卷期、頁數 Research in Accounting Regulation 25(2), pp. 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 PCAOB signature regulation;Audit quality;Legal responsibility
語言 en_US
ISSN 1052-0457
期刊性質 國外
國別 USA
出版型式 ,電子版

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