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Tesis sobre el tema "CPA"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 25 de julio de 2025

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1

Fernandes, Gilson. "Rede local de processadores de uma CPA-T." [s.n.], 1992. http://repositorio.unicamp.br/jspui/handle/REPOSIP/261556.

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Orientador: Michel Daoud Yacoub<br>Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica<br>Made available in DSpace on 2018-07-15T20:24:07Z (GMT). No. of bitstreams: 1 Fernandes_Gilson_M.pdf: 16055731 bytes, checksum: dc376ba382f4dd9581ecf4ca2e91191f (MD5) Previous issue date: 1992<br>Resumo:Devido a redução nos custos dos processadores, causada pela evolução tecnológica, ocorreu uma revolução nos sistemas de controle e de processamento. Os sistemas de controle que tradicionalmente eram quase que exclusivamente centralizados, passaram a ser preteridos

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Ferreira, Ana Rute Marques. "Modelling the carbon dioxide solubility with CPA EOS." Master's thesis, Universidade de Aveiro, 2009. http://hdl.handle.net/10773/3116.

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Mestrado em Engenharia Química<br>As emissões de dióxido de carbono têm hoje uma grande importância na indústria de engenharia química, pelo que a sua captura e armazenamento são uma importante área de investigação. Os líquidos iónicos têm sido estudados como solventes (“green solvents”) para a separação de gases e captura de dióxido de carbono. Os líquidos iónicos são uma nova classe de solventes orgânicos, que devido aos seus catiões orgânicos assimétricos e aos aniões inorgânicos, não podem constituir uma estrutura cristalina, permanecendo assim no estado líquido à temperatura ambiente ou t

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Vallario, Charissa. "The CPA exam : the old and the new /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_valla_cpa.pdf.

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4

Hazera, Christophe. "NOPCPA ultracourt pompé par CPA fibré haute cadence." Thesis, Bordeaux, 2014. http://www.theses.fr/2014BORD0094/document.

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Ces dernières années, le développement des lasers femtosecondes s’est massivement orienté vers des sources à fortepuissance moyenne pour des applications autant scientifiques - par exemple la génération d’impulsions XUV - qu’industrielles. Cettethèse a consisté à développer une source laser permettant d’amplifier des impulsions ultra-brèves à très haute cadence par un laserà fibre avec d’un côté le développement d’un laser de pompe femtoseconde fibré (<600fs) à haute cadence (100kHz), et de fortepuissance (50W) et de l’autre des amplificateurs paramétriques optiques ultrabrefs (<10fs) po

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Freeman, Michelle S. "The CPA Exam Is Changing: Are Professors Ready?" Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/etsu-works/5781.

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Kent, Lauren Jane. "The Consumer Protection Act (CPA) and conflict of laws: does the CPA provide mandatory minimum protection in an international commercial transaction?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12899.

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Goodchild, David Joseph. "The determinants of organisational performance in parts of the local British public services using CPA and CAA." Thesis, Teesside University, 2015. http://hdl.handle.net/10149/613549.

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The research investigated the factors that are associated with organisational performance in British local public services using the national assessment frameworks of Comprehensive Performance Assessment (CPA) and Comprehensive Area Assessment (CAA). Performance measurement was said by Behn (1995) to be one of the big questions of public management and the literature demonstrates this remains the case. More generally performance management has been the subject of a large number of studies, many in the private sector, that often consider a narrow spectrum of explanatory factors. This research i

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Oliveira, Vera Lúcia Henriques de. "Modelling the aqueous solubility of PAHs with CPA EoS." Master's thesis, Universidade de Aveiro, 2008. http://hdl.handle.net/10773/3019.

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Mestrado em Engenharia Química<br>Os hidrocarbonetos aromáticos policíclicos (PAHs) constituem uma família de compostos caracterizada por possuírem dois ou mais anéis aromáticos condensados. São no geral referenciados de contaminantes ambientais porque estão associados à combustão incompleta de materiais orgânicos, como por exemplo, a queima de combustíveis fosseis, incineração de resíduos e derrames de petróleo. O estudo da solubilidade destes compostos em misturas aquosas é de grande importância, devido ao impacto que estes compostos têm na saúde pública e no meio ambiente, dado as suas prop

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Freeman, Michelle S. "The CPA Exam is Changing: Are the Professors Ready?" Digital Commons @ East Tennessee State University, 2018. https://dc.etsu.edu/etsu-works/5772.

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Accounting professors will now be accountable for teaching their students to think critically, analyze, and evaluate information. The pressure to change accounting higher education cannot be ignored with the new version of the CPA exam, released in April 2017, which now tests analysis and evaluation skills. Have the professors made the changes in their classrooms that will help their students to be successful with this format of questioning? This research seeks to find whether professors have indeed embraced pedagogy that will enhance students’ ability to develop higher order thinking skills.

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Freeman, Michelle S., and Mark Steadman. "Getting Them There: Removing Barriers to the CPA License." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/etsu-works/5775.

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Article Excerpt: An intelligent student chooses to major in accounting. She persists through fraduation with a couble major in accounting and math and meets the 150-hour minimum education requirements…..

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Freeman, Michelle S. "Getting Them There: Removing Barriers to the CPA License." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/etsu-works/5784.

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12

Yánez, Mandizábal Viviana del Rocío. "Potencial de la cepa CPA-8 de Bacillus subtilis como agente de biocontrol de enfermedades de postcosecha de fruta." Doctoral thesis, Universitat de Lleida, 2012. http://hdl.handle.net/10803/80456.

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La limitació en l’ús de fungicides per al control de malalties en postcollita de fruita és una problemàtica d’elevada magnitud en el sector fructícola actual. Degut a això l’ús d’estratègies alternatives com el control biològic microbià són fonamentals per a la producció de fruita de qualitat. Malgrat tot, el desenvolupament de programes de biocontrol eficaços requereix d’un coneixement profund de la capacitat de control i els mecanismes d’acció utilitzats per l’agent microbià que es pretén emprar, així com de la possibilitat per a què aquest pugui ésser produït i formulat a nivell comer

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FERREIRA, Alexandra. "Autoavaliação institucional: a realidade da CPA na prática do SINAES." Universidade Federal do Pará, 2014. http://repositorio.ufpa.br/jspui/handle/2011/5514.

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Submitted by Cleide Dantas (cleidedantas@ufpa.br) on 2014-07-17T13:44:22Z No. of bitstreams: 2 license_rdf: 23898 bytes, checksum: e363e809996cf46ada20da1accfcd9c7 (MD5) Dissertacao_AutoavaliacaoInstitucionalRealidade.pdf: 776952 bytes, checksum: c42b7f19f51e65ebf2f2123555270d6e (MD5)<br>Approved for entry into archive by Ana Rosa Silva (arosa@ufpa.br) on 2014-08-27T16:58:30Z (GMT) No. of bitstreams: 2 license_rdf: 23898 bytes, checksum: e363e809996cf46ada20da1accfcd9c7 (MD5) Dissertacao_AutoavaliacaoInstitucionalRealidade.pdf: 776952 bytes, checksum: c42b7f19f51e65ebf2f2123555270d6e (MD5

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Dresch, Fernanda. "Comportamento de misturas asfálticas tipo camada porosa de atrito (CPA)." Universidade Federal de Santa Maria, 2016. http://repositorio.ufsm.br/handle/1/12926.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES<br>Road transport is extremely important for the development of Brazil and the increasing vehicular traffic in the transport of people gives an excessive dependence on roads. The quality of the road network of the country requires improvements to both structural aspects (resilience to the efforts required by traffic) as the functional in driving the vehicle, especially in terms of safety and acoustics, requiring the construction of increasingly discerning pavement and improved. Among the various types of asphalt blends, t

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15

Day, Kari C. "CPA Perceptions of Human Skills for Professional Competency Development Needs." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10264862.

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<p> This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to produce an assessment of training needs from local CPAs using a non-experimental, quantitative research method. The theoretical framework was derived from a thematic funnel of industry, university, and the CPA profession. The conceptual framework

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Lima, Claudia Ibiapina. "AutovaliaÃÃo nas instituiÃÃes de ensino superior de CearÃ sob a Ãgide do sistema nacional da educaÃÃo superior - SINAES." Universidade Federal do CearÃ, 2010. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=4101.

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nÃo hÃ<br>O presente trabalho Ã estimulado pela reflexÃo sobre como as IES cearenses passaram a desenvolver o processo de autoavaliaÃÃo no Ãmbito institucional. Esta inquietaÃÃo nos leva ao estudo que tem como objetivo diagnosticar o grau de conhecimento e aceitaÃÃo das instituiÃÃes de ensino superior (IES) cearenses acerca da concepÃÃo de autoavaliaÃÃo vigente, como etapa inicial e essencial, conforme instituiÃÃo pela Lei nÂ 10.861 (SINAES). Atualmente, o tema avaliaÃÃo institucional Ã amplamente debatido no interior das instituiÃÃes de educaÃÃo superior, em razÃo da busca pela eficiÃncia ins

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Lin, Ya-Ting, and 林雅婷. "The relationship among CPA gender, CPA gender composition and audit quality." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/18505011749402536093.

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碩士<br>國立臺灣大學<br>會計學研究所<br>103<br>This study examines the association between the gender of an audit engagement partner and audit quality, and the association between the composition of genders of engagement partner and concurring partner and audit quality. Using abnormal accruals as the proxy for audit quality, this study finds that, inconsistent with the hypothesis, female engagement partners are associated with higher abnormal accruals. But when engagement partners and concurring partners are of different genders, abnormal accruals are lower than other compositions, suggesting that gender di

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Chen, Yucheng, and 陳鈺程. "CPA Human Resources Analysis." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/65312497081795049554.

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碩士<br>靜宜大學<br>會計學系<br>101<br>Past audit market literature focuses audit market concentration do investigate, rarely discussed CPA human resources supply and demand, this study is to investigate whether the oversupply of CPA human resources issues. Taking the number of CPA since 2001 after a dramatic increase in CPA Exam way to change, 2001 to 2011 10 years, CPA for a total of 4230 people taking the number of about 1950 to 2011 a total of 51 years, CPA enrollments. CPA substantial increase enrollments, resulting CPA services supply side of human resources increased significantly. The demand sid

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Lee, Lih-Jyuan, and 李麗娟. "A Comparison of Management Consulting Service Provided by CPA and non-CPA Firms." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/64729804886137414179.

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碩士<br>國立臺灣大學<br>商學系<br>82<br>Management consulting services have already become one of the fastest growing industries in Taiwan in recent years. The suppliers in the management consulting market can be divided into two main groups; CPA firms and non-CPA firms. The aim of the study is to inquire into what actual differences there are domestically between the management consulting services provided by the two, and to make a comparison of the factor perceptions between the management consultan

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Lin, Chi-Ping, and 林啟平. "The Influences of Present Accounting Oversight Transition on CPA Firm Operations – Comparison between Four Major CPA Firms and the Other CPA Firms." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/30542969678737134219.

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碩士<br>中原大學<br>會計研究所<br>94<br>In view of the cost and competition attentions of global CPA firms, CPA business is a matured profession which has experienced development of one hundred years. CPA business is similar to other service businesses in many ways. CPA firm is a subject in market competition just like other enterprises which must pursue existence and development in market competition, but the existence of CPA firms means differently as compared to other common enterprises, being an independent service organization, has to stand on neutral position and present opinions on enterprise fina

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Tsai, I.-Fang, and 蔡逸芳. "CPA''s Legal Liability - A Survey of Liability Cap and Proportionate Liability." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/91216831257148881341.

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Hsia, FanTe, and 夏凡得. "Relationship Quality of CPA Firms." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/74288026399364152247.

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碩士<br>淡江大學<br>會計學系<br>88<br>Traditional marketing can''t properly apply to accounting service because accounting service in Taiwan is an already saturated market, competition between CPA firms is very hot. Also because the accounting service carry the properties of services. According to previous study, relationship marketing can solve this problem. This research builds up a relationship quality model for CPA firms, and discuss whether this model is changed with the length of cooperation time, CPA firm''s size and customers'' capital .This research applied path analysis to verify th

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Huang, Chung-kai, and 黃永凱. "Law Responsibility For ROC CPA." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/80626847474969752919.

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Lee, Ching-Ching, and 李青青. "Female CPA and Audit Quality." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/43816061930295951444.

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碩士<br>國立雲林科技大學<br>會計系<br>102<br>The main function of auditing is to enhance the fairness of financial statements, in turn, reduce the information asymmetry and/or agency problems between financial reports’ users and management. Prior studies revealed that the effective auditing is positively associated with auditing quality. We know that the female auditors which are response the assurance services for listed firms in Taiwan have been increasing in the recent decade. This study is motivated to examine the effects of female auditors on the audit quality, based on the gender data of CPAs for the

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Yi-Shang, Chang, and 張譯升. "Star CPA and Audit Quality." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/72349494721479394233.

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碩士<br>東海大學<br>會計學系<br>102<br>Audit quality has been concerned by regulator, academia, audit firms and even the investor. During the audit case, audit partner is in charge of the procedure, so the personal trait of audit partner that may affect audit quality are very important. In addition to industry specialist, whether there are other personal heterogeneity may cause differences in audit quality is what this research concern for. The concept of Star CPA is consist of multiple individual factors, and further explore the difference of audit quality. This study use threshold type endogenous

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Tsai, Youjung, and 蔡侑容. "Social Network and CPA Change." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/18228362444007024612.

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碩士<br>東海大學<br>會計學系<br>99<br>This study investigates the association between external relationship of business and change CPA. “Relationship” is an important issue on sociology and recently accounting researchers put much attention on this issue. Some researchers discovered that external relationship of business would affect business performance, earning quality of company and audit quality of CPA. This argument is base on the assumption that CPA will be fired if external relationship of client firm changes. However, there is no literature to test the reliability for this assumption. Base on th

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Lin, Hsiu-Ling, and 林秀玲. "Audit Quality of CPA Firms." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/89619942913475331685.

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博士<br>國立中央大學<br>企業管理學系<br>102<br>Recently, many cases of fraud and financial crisis have arisen everywhere around the world due to the defect of corporate governance, resulting in a severe decrease in investor confidence. Scandals about company managers cheating have also stirred serious doubts among the public about audit quality. Ordinary people know little about the complex functions of auditing and therefore have misguided expectations. Currently, the public only understands that high-quality auditing can help to prevent economic issues caused by the financial difficulties of a company or

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Chen, Hsing-wei, and 陳星瑋. "Financial Forecast and CPA Review." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/60578638653084225309.

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碩士<br>國立中央大學<br>會計研究所<br>102<br>This research focused on the relationship between Accountant review and the accuracy of financial forecast. In this research, we use three CPA’s characteristics (CPA tenure, Client importance, Industry Expertise ) to investigate the effect on the accuracy of financial forecast in two different systems. In the result, we find that Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the mandatory financial forecast system. In the voluntary financial forecast system, Client importance and Industry Expertise significan

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Li, Szu-Ying, and 李思瑩. "CPA Firm Mergers and CPA Firms’ Acceptable Level of Clients’ Financial Risk: Evidence from China." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/v849be.

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碩士<br>銘傳大學<br>會計學系碩士班<br>101<br>In May 2007, the Chinese Institute of Certified Public Accountants (CICPA) developed a new strategy to encourage accounting firms to grow “bigger and stronger” via mergers. By contrasts, mergers were driven by market force rather than government in the other countries and literatures suggest that audit quality will increase after market-led mergers. Furthermore, there is no consistence evidence about benefits of government-led mergers in the literatures. The aim of this study is to investigate whether CPA firms’ acceptable level of clients’ financial risk is low

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YONNATA, IIN YULIA, and 容盈盈. "The Application of Total Quality Management in CPA Firms:A Case Study of CPA X, Jakarta." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/69687773967687911232.

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碩士<br>國立臺灣大學<br>企業管理碩士專班<br>97<br>Motivated by the author’s interest in the concept of Total Quality Management in various industries, this thesis deals with the application of the wisdom and techniques of Total Quality Management in Certified Public Accounting firms, with the case study of CPA X, located in Jakarta, Indonesia, in which the author has a considerable period of working experience. Through this thesis, the author describes the perspective of Total Quality Management in a detailed manner and the application of Total Quality Management in a professional service industry that has d

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ZENG, RUEI-SHAN, and 曾瑞山. "CPA Audit Quality And Legal Liability." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/493567.

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碩士<br>國立高雄應用科技大學<br>會計系<br>102<br>Abstract The purpose of this study in Chinese and English reference with qualitive research is to exploreCPA Audit Quality And LegalLiability.Influential factor often for (1)Audit size,(2)CPA gender and year of experience, (3)Audit fees,(4)CPA rotation,(5)Client importance,(6)Nonaudit services,(7)Audit industry specialization quality. The importance problem study of CPA Legal Liability are all nations accounting expert and experiences,because not only influence relation between CPA survival and development but also all society economy order safety working. CPA

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TSAI, PIN-HSUAN, and 蔡品漩. "CPA Discipline and Book-Tax Difference." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/3cvku3.

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碩士<br>輔仁大學<br>會計學系碩士班<br>105<br>This study is designed to investigate the impact of CPA discipline on book-tax difference.The sample of this study consists of public companies listed on TSE and OTC from 2004 to 2012 in Taiwan. Under controlling the impact of some related variables on book-tax difference, this study explores whether CPA discipline had significant effects on book-tax difference. The empirical results of this study are as follows: The book-tax difference is singnificantly negative-related to the dummy variable of CPA discipline. That is, if CPA is disciplined, CPA will be more co

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鄭卉霞. "CPA sanction and real earnings management." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/63311934574501111936.

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碩士<br>國立政治大學<br>會計研究所<br>97<br>Since accounting information is instrumental to many decisions that a company and its stakeholders make, management has plenty of motives to manage earnings reported on the financial statements. The users will probably as a result misinterpret the data, and thus, sustain direct or indirect losses. Accountants are asked to express their opinions toward the financial reports, and have played an important role in the capital market. Investors rely on what accountants assure in their audit to make decisions. However, after the Enron scandal broke out, so many frauds

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Lin, Shu-Ming, and 林淑敏. "The Analysis of CPA Job Market." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/22660131154846024494.

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Chou, Shu-Fen, and 周淑芬. "CPA Discipline and Financial Reports Lag." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/24483178313191443953.

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碩士<br>輔仁大學<br>會計學系碩士班<br>103<br>This study aims to explore the effect of CPA discipline on financial reports lag. The sample of this study consists of TSE- listed and OTC-listed companies from year 2006 to 2014. The empirical results of this study are as follows: 1.There is a significant-positive relationship between the Main CPA discipline dummy variable and financial reports lag, which indicates that the firms with the Main CPA being disciplined are more likely to release their annual reports lately. 2.In some tests, there is a significant-positive relationship between the Secondary CPA dis

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HSIAO, WAN-LUNG, and 蕭萬龍. "Research on CPA verification's civil liability." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/17292694220633761512.

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碩士<br>中原大學<br>財經法律研究所<br>91<br>A certified (public) accountant present a financial report’s verified statements base on generally accepted accounting principles（GAAP） and generally accepted auditing standards（GAAS） that can reflect a company’s operation and financial status, thus regard as a professional diagnosis that provide information to others. When we see from the direct causes that result in the investors loses, most of them are due to the person who runs the company made a wrong decision, improper judgment or by market influence. An accountant that has no position in making company pol

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Yang, Yu-Jung, and 楊又蓉. "CPA Re-engagement and Audit Quality." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/09659830382679865059.

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碩士<br>銘傳大學<br>會計學系碩士班<br>98<br>This study aims to explore the factors that affect CPA re-engagement and examine the relationship between CPA re-engagement and audit quality. Abnormal accruals are used to proxy audit quality and 2003 and 2004 are used as my analytical year respectively. This study uses the two-stage procedure proposed by Heckman (1979) to examine whether self-selection will affect CPA re-engagement. Empirical results show that the deviation between voting rights and cash flow reduces the likelihood of CPA re-engagement. However, the directional impact of independent director pr

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Liu, Chi-Yu, and 劉啟羽. "The Determination of Client Acceptance in Big4 CPA FirmsThe Determination of Client Acceptance in Big4 CPA Firms." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/67662422908664558119.

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碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>The study investigates the trade-off between engagement risk and audit fees, that affects client acceptance decisions of CPA firms. This study analyzes the relationship between engagement risk (client business risk, audit risk, and auditors’ business risk), audit fees and CPA firms’ client acceptance decisions with structural equations model. The results indicate client business risk and audit risk are positive to auditors’ business risk. Both client business risk and audit risk will increase in auditors’ business risk. The relationships of risks will affect the

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Chiu, Li-Mei, and 邱麗梅. "The Study on Marketing Strategy of Certified Public Accounting (CPA) firms- An example of Big Four CPA Firms." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/adzz3c.

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碩士<br>國立交通大學<br>管理學院高階主管管理碩士學程<br>102<br>The CPA firms are people-based organizations selling knowledge and providing professional services to their client. According to a survey of 2012 Taiwan CPA firms’ services, which was released by Financial supervisory Commission (“FSC”) in July 2013, the number of employees of Big 4 CPA firms accounts for 43.6% of total Taiwan CPA firms’ employees and the revenues of Big 4 CPA firms account for 64.4% of total service income in Taiwan CPA market in the year of 2012,. However, the CPA market nowadays is highly competitive. To find a niche by differentiati

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Chen, Chiu-Ju, and 陳秋如. "The research of CPA firm''s business relationship with audit clients about CPA independence: information technology consulting service." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/22458687496504680938.

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Lee, Pai-Sheng, and 李柏陞. "Determinants of CPA Firm Performance in Taiwan." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/53791578592176063098.

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碩士<br>靜宜大學<br>會計學系研究所<br>90<br>This study investigates the determinants of certified public accountant （cpa）firms performance in Taiwan from 1992 to 1999. Samples come from survey of cpa firms by Ministry of Finance. To precede regression analysis, samples are divided into two categories-big size firm and small size firms. Results are summarized as follows：一、 Only the cpa firms with positive performance are included in the sample, the regression findings are- (一) For big size firms, on-the-job training, salary and ages of firm are significantly correlated with firm performance positively. (二

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Hung, Chin-Hsun, and 洪錦勳. "The Study of CPA System in China." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/07928523989885107659.

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碩士<br>淡江大學<br>中國大陸研究所<br>86<br>"Accounting Law"and "Certified Public Accountant Law"are the main rule in China Certified Public Accountant system. The Ministry of Finance and China Institude Certified Public Accountant (CICPA) are the main management structure. Certified Public Accountant in China can''t engage in a profession by himself without joining a Certified Public Accountant office. 　　The are two kind of Certified Public Accountant office, one is partnership, other onE is set up by goverment unit. One is unlimited responsibility, other one is not, The only way to get the license of Ce

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HUNG, TZU-TING, and 洪子婷. "Does the CPA Price Audit Committee Expertise?" Thesis, 2018. http://ndltd.ncl.edu.tw/handle/m686n8.

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碩士<br>逢甲大學<br>會計學系<br>106<br>Appointment and remuneration of auditors is usually responsibility of board of director. If the companies set up an audit committee, the audit committee will be responsible for relate decisions and audit fees. The audit committee is an independent internal governance mechanism, their reputations would be at risk in the case of financial reporting failure. Therefore, in order to ensure financial reporting quality, the audit committee will require auditors work more, then audit fees will increase. But at the same time, great mentorship from audit committee represents

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SBRANA, ALESSANDRO. "Faculty Development Centri di Professionalità Accademica (CPA)." Doctoral thesis, 2018. http://hdl.handle.net/11393/251175.

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mondo universitario ha subito un’ondata di cambiamenti che si possono ricondurre alla ricerca dell’eccellenza, declinata secondo le due dimensioni della valutazione e della rendicontazione. Tre sono quelli più evidenti: il primo, il passaggio da una ricerca curiosity driven a una ricerca funzionale al raggiungimento di risultati valutabili in tempi brevi; dalla ricerca pura a quella applicata, da un approccio problem-making a uno problem-solving, da una conoscenza come processo a una conoscenza come prodotto, da un modello disinteressato a uno utilitaristico (Barnett, 1994); il secondo, riguar

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Chou, Chia Chieh, and 周佳潔. "The Business Competitive Strategies of Rendering Accounting Outsourced Services for CPA Firms - Example of International CPA Firms in Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/81525658896249240137.

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Tsai, Pei-Hsin, and 蔡佩欣. "The Study on the Disciplinary System of CPA and the Relation between Professional Deficiencies and CPA Sanction Types in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/63460270866632008393.

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碩士<br>國立臺灣大學<br>會計學研究所<br>102<br>This paper introduces the regulations on auditor’s responsibility and examines the relation between auditor’s professional deficiencies and types of sanction received. A sample of 135 auditor sanction cases during 1999 and 2013 were analyzed using an ordered probit model. There are some characteristics of sanction cases : (1) the main type of professional service provided is financial statement auditing, (2) the main types of disciplinary actions and sanctions against CPAs are suspension from practice for a certain period, warning and reprimand, (3) Non-big N a

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Xu, Liang-Xiong, and 許良雄. "Research on Tax System of CPA in Taiwan." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/a4epk8.

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DA, SHIAO YU, and 蕭裕達. "Analysis of Business Strategy Type of CPA Firm." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/83493775109460733728.

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碩士<br>開南大學<br>會計資訊學系<br>98<br>This study explores the survival ability of CPA firms by the view of the strategy posture. Including industrial dynamics and economic conditions and other factors influence, and use the evolution of the past accounting firm sample as a positive. This study also conduct depth interviews by experts to be verified. The results show that population density of industry would affect survive capability of CPA firm. In addition, CPA firm for sustainable management, they have to respond to the pursuit of the optimal size of the organization's industry to obtain more resour

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HUA, CHI-YUN, and 華琪筠. "The Study of CPA Firms Performance in Taiwan." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/18110422121660123566.

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碩士<br>中國文化大學<br>會計研究所<br>87<br>From mid-1980s to 1990s, the social structure in Taiwan has changed from agri-cultural-industry society to the age of business and service industries. Following econo-my behavior transition, the whole deals actions become more complicated. The vitality of relevant industries influence the audit market. On the one part, the demand of audit service is increasing, on the other part, more and more CPA firms establish and then the competition becomes more severe. For CPA firms, how to enlarge their market share and to set audit fee for both getting clients and raising

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Tsai, Hui-Ling, and 蔡慧玲. "Demand on Nonaudit Services Provided by CPA Firms." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/86937717560335459763.

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碩士<br>國立臺灣大學<br>會計學系研究所<br>86<br>In the trend of globalization and internationalization, the competitive enviro nment that businesses face is more complex and diversified. Businesses need ou tside consultants to assist them to solve managerial problems, and therefore t he demand of nonaudit services provided by CPA firms is created. This paper at tempts to understand the demand market of nonaudit services and related issues from the users (buyers) point of view.The questionnaires were mailed to liste d c

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