The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies

碩士 === 國立臺灣大學 === 會計學研究所 === 103 === The objective of this research is to investigate the effect of CEO’s overconfidence and different turnaround plan on the auditor‘s audit report decision. Using a sample of 2002-2012 S&P 1500 distressed firms, The empirical results show that when overconfidenc...

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Bibliographic Details
Main Authors:	Hsiang-Yu Chiu, 邱湘愉
Other Authors:	杜榮瑞
Format:	Others
Language:	zh-TW
Published:	2015
Online Access:	http://ndltd.ncl.edu.tw/handle/73672239875474977753

id	ndltd-TW-103NTU05385022
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spelling	ndltd-TW-103NTU053850222016-11-19T04:09:45Z http://ndltd.ncl.edu.tw/handle/73672239875474977753 The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies 經理人過度自信與重建計畫對審計報告之影響 Hsiang-Yu Chiu 邱湘愉碩士國立臺灣大學會計學研究所 103 The objective of this research is to investigate the effect of CEO’s overconfidence and different turnaround plan on the auditor‘s audit report decision. Using a sample of 2002-2012 S&P 1500 distressed firms, The empirical results show that when overconfidence CEO imply both short-term cash flow potential and long-term cash flow potential strategic turnaround plan, will have a mitigating impact on the auditor’s going concern decision. The results suggest that auditor will include CEO’s overconfidence factor in the evaluation of strategic and operating turnaround plan and have different impact on the auditor’s going concern decision. 杜榮瑞 2015 學位論文 ; thesis 55 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國立臺灣大學 === 會計學研究所 === 103 === The objective of this research is to investigate the effect of CEO’s overconfidence and different turnaround plan on the auditor‘s audit report decision. Using a sample of 2002-2012 S&P 1500 distressed firms, The empirical results show that when overconfidence CEO imply both short-term cash flow potential and long-term cash flow potential strategic turnaround plan, will have a mitigating impact on the auditor’s going concern decision. The results suggest that auditor will include CEO’s overconfidence factor in the evaluation of strategic and operating turnaround plan and have different impact on the auditor’s going concern decision.
author2	杜榮瑞
author_facet	杜榮瑞 Hsiang-Yu Chiu 邱湘愉
author	Hsiang-Yu Chiu 邱湘愉
spellingShingle	Hsiang-Yu Chiu 邱湘愉 The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies
author_sort	Hsiang-Yu Chiu
title	The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies
title_short	The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies
title_full	The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies
title_fullStr	The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies
title_full_unstemmed	The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies
title_sort	effect of ceo overconfidence and turnaround plan onaudit reporting for distressed companies
publishDate	2015
url	http://ndltd.ncl.edu.tw/handle/73672239875474977753
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The Effect of CEO Overconfidence and Turnaround Plan onAudit Reporting for Distressed Companies

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