會計系 張瑀珊 副教授於
Does CPA name matter? Evidence from Taiwan.
：Does CPA name matter? Evidence from Taiwan.期刊論文Does CPA name matter? Evidence from Taiwan.Sin-Hui Yen; Yu-Shan Chang; Hui-Ling ChenResearch in Accounting Regulation 25(2), p.230-235This 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 proc