Title page for etd-0719100-102742


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URN etd-0719100-102742
Author O-Chao Yeh
Author's Email Address yeh9459@MS27.HINET.NET
Statistics This thesis had been viewed 5344 times. Download 3046 times.
Department Business Management
Year 1999
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title A Research of the Relationships between the Audit Reports and Investment Decisions
Date of Defense 2000-06-30
Page Count 81
Keyword
  • Audit Quality
  • Audit
  • Abstract Abstract
    The role of information has become more important in the changing environment. To be good decision-makers, we need to gain access to more accounting information.
    In the chain-reaction of the Asian economic crisis, the business is facing a highly uncertain environment. Many companies face fierce challenges and even run the risk of bankruptcy. In Taiwan, a series of fraud in the stock market since 1998 has caused huge losses to investors and a great concern to the general public.
    If the investors make their investment decisions based on the audit reports, why still so many investors suffered huge losses? The main purpose of this thesis is, therefore, to discuss whether there are statistic significant relationships between audit reports and investment behavior. Questionnaires were used to obtain data from three groups of subjects: company executives, CPAs, and investors. The total sample size was 208. The SPSS statistic software was used to analyze the data. The statistic methods included: frequency distribution, factor analysis, Cronbach’s α , correlation analysis, ANOVA, and Scheffe method.
    The major findings of this research are as follows:
    1. As far as the information aspect of audit reports is concerned, the differences between CPAs and investors are statistically significant.
    2. As for audit quality, both the differences between company executives and CPAs and the differences between CPAs and investors are statistically significant.
    3. The investors don’t pay much attention to audit reports.
    Advisory Committee
  • An-Lin Chen - chair
  • Yuan-Shing Liao - co-chair
  • Ruey-Dang Chang - advisor
  • Files
  • 英文摘要2.PDF
  • indicate access worldwide
    Date of Submission 2000-07-19

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