Search Results Heading

Mohammed Bin Rashid Library /
Catalogue /
Catalogue Search

Explore the vast range of titles available.

MBRLSearchResults

mbrl.module.common.modules.added.book.to.shelf
Title added to your shelf!
View what I already have on My Shelf.
Thanks
Oops! Something went wrong.
Oops! Something went wrong.
While trying to add the title to your shelf something went wrong :( Kindly try again later!
Done
Are you sure you want to remove the book from the shelf?
{{itemTitle}}
{{itemTitle}}
by {{itemAuthor}} In {{itemCategory}}, {{itemType}}
Confirm
Oops! Something went wrong.
Oops! Something went wrong.
While trying to remove the title from your shelf something went wrong :( Kindly try again later!
Done
    Done
    Filters
    Reset
  • Discipline
      Done
      Discipline
      Clear All
      Discipline
  • Is Peer Reviewed
      Done
      Is Peer Reviewed
      Clear All
      Is Peer Reviewed
  • Item Type
      Done
      Item Type
      Clear All
      Item Type
  • Subject
      Done
      Subject
      Clear All
      Subject
      • Add
      Clear Filters
  • Year
      Done
      Year
      Clear All
      From:
      -
      To:
  • More Filters
1 result(s) for "產業專家會計師"
Sort by:
產業專精之查核是否能減緩企業之財稅差異
產業專精之查核是否能減緩企業之財稅差異
by 單騰笙(Teng-Sheng Sang) , 廖益興(Yi-Hsing Liao) , 高儷華(Li-Hua Kao) in auditor's industry expertise , Auditors , book-tax differences
2018
本研究旨在從審計品質所扮演的資訊與公司治理角色，及從改善盈餘品質之監督效果執行分析，希冀瞭解產業專家會計師是否可直接或間接抑制受查客戶財稅差異的幅度？研究結果顯示，經由Heckman兩階段估計法控制財稅差異樣本自我選擇偏誤，及工具變數之兩階段最小平方法控制產業專家變數內生性後，產業專精程度與財稅差異幅度呈顯著負相關。進一步透過兩階段估計法觀察產業專家會計師是否經由提升盈餘品質而降低財稅差異之間接效果時，亦發現產業專家會計師所查核的客戶其裁決性應計數較小，且因其具備較佳的盈餘品質得以降低財稅差異的幅度。上述結論即使改以傾向分數配對法控制產業專家變數內生性時，審計品質的效果仍然維持相當的穩定。
Journal Article
Share this book
Add to My Shelf