Dissertations / Theses on the topic 'Retour auditif'

Pour s'adapter aux imprévus lors de la production de la parole, le système moteur intègre les informations sensorielles (ex. le retour auditif), et bénéficie du groupement rythmique, qui est caractérisé par la prosodie. Cependant, le système sensorimoteur d'un locuteur traite différemment les événements acoustiques relatifs à sa propre voix par rapport à ceux d'autrui. Cette thèse vise à examiner la flexibilité de la production de la parole en analysant le rôle organisateur de la prosodie et la sensation subjective d'un locuteur sur le contrôle de sa voix (c.-à-d. le sens d'agentivité relatif à sa voix).Des expériences des perturbations du retour auditif ont été menées chez des locutrices francophones. Avec le retour auditif retardé (DAF), la différence de durée entre les voyelles accentuées et non accentuées s'est accrue, soulignant une plus grande flexibilité durant la production des accents. De plus, le DAF a induit une réorganisation du rythme de la parole avec un renforcement du groupement syllabique. Avec un décalage continu de la fréquence fondamentale (f0) du retour auditif, la majorité des locutrices ont aligné leur f0 sur celle modifiée du retour auditif, suggérant que leur système sensorimoteur aurait traité la voix perçue comme une entrée externe. La présence simultanée du DAF et d'un décalage de la f0 a entraîné une réduction des effets du DAF par rapport à la condition sans décalage de la f0. Cette observation suggère une réduction du sens d'agentivité relatif à la voix chez les locutrices, ainsi qu’une interaction entre l'organisation rythmique et le sens d’agentivité dans les processus sensorimoteurs de production de la parole
To adapt to unforeseen circumstances during speech production, the motor system integrates sensory information (e.g., auditory feedback) and benefits from rhythmic grouping, which is characterized by prosody. However, a speaker's sensorimotor system processes acoustic events related to their own voice differently from those of others. This thesis aims to examine the flexibility of speech production by analyzing the organizing role of both prosody and a speaker's subjective sensation of control over his voice (i.e., the sense of agency related to his voice).Experiments of auditory feedback perturbations were conducted with French-speaking female speakers. With delayed auditory feedback (DAF), the duration difference between accented and unaccented vowels increased, highlighting greater flexibility during accent production. Furthermore, DAF induced a reorganization of speech rhythm with enhanced syllabic grouping. With a constant shift in the fundamental frequency (f0) of auditory feedback, the majority of female speakers aligned their f0 with the modified auditory feedback, suggesting that their sensorimotor system processed the perceived voice as an external input. The simultaneous presence of DAF and an f0 shift resulted in a reduction of DAF effects compared to the condition without an f0 shift. This observation suggests a reduction in the sense of agency related to the voice among female speakers, as well as an interaction between rhythmic organization and sense of agency in sensorimotor processes of speech production

Cette thèse étudie la contribution de la modalité tactile des violonistes à la perception et l’évaluation du son et du ressenti physique d’un violon. Une première approche confronte les niveaux de vibration mesurés par vibrométrie laser du manche de plusieurs violons aux seuils absolus de sensation vibrotactile mesurés sur des violonistes tenant un manche isolé afin de simuler une situation réelle de jeu. Cette comparaison propose l’existence du retour vibrotactile comme possible signature perceptive du violon joué. La contribution de ce retour tactile à l’évaluation d’un violon est ensuite abordée dans une expérience perceptive permettant de tester trois conditions : (1) normale, (2) masquage auditif et (3) masquage vibrotactile. Il apparaît que les violonistes basent leur évaluation sur des indices non-auditifs suffisamment puissants pour conduire à une évaluation cohérente des instruments ; même si l’effet du masquage auditif est légèrement plus fort en moyenne que celui du masquage vibrotactile, ce n’est pas nécessairement le cas au niveau individuel. Enfin, l’influence du retour vibrotactile sur la perception auditive est étudiée dans une expérience d’intégration multisensorielle, basée sur la mise en place d’un dispositif expérimental permettant de tester une condition d’ « écoute augmentée ». Les résultats montrent que le niveau de vibration dans le manche influence significativement l’évaluation de critères a priori purement auditifs. Cette étude illustre la complexité des processus multimodaux impliqués dans la perception du violon et qu’il convient de prendre en compte lors de la recherche de corrélation entre paramètres perceptifs et descripteurs acoustiques
This dissertation investigates the contribution of the tactile modality – limited to the left hand – of violinists to the perception and evaluation of the sound and the feel of a violin in a playing context. A first approach involves comparing the vibration levels measured by laser vibrometry at the neck of several violins with the absolute threshold of vibration sensation measured at the left hand, for violinists holding an isolated neck simulating the real playing situation. This comparison presumes the existence of vibrotactile feedback at the left hand as a potential perceived signature of the violin played. The contribution of tactile feedback to violin quality evaluation is then considered in a perceptual experiment testing three conditions: (1) normal, (2) auditory masking and (3) vibrotactile masking. It appears that violinists base their evaluation on non-auditory cues powerful enough to lead to a consistent evaluation, and even if, on average, the effect of auditory masking was slightly greater than for tactile masking, it is not necessarily the case at an individual level. Finally, the influence of vibrotactile feedback on the auditory perception of violinists is studied in a multisensory integration experiment, based on an experimental setup designed to test an “augmented listening” condition. Results show that the vibration level at the neck significantly affects the evaluation of a priori auditory criteria. This work illustrates the complexity of multisensory processes involved in violin perception and encourages them to be taken into account when attempting to correlate perceptual parameters with acoustical signal properties

Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees. The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest, there has been a significant increase in the number of audit committee experts and the frequency of audit committee meetings over the past decade; interestingly, such increase in the number of meetings has persisted even after the media focus on the auditing profession, in the immediate aftermath of the Enron and Andersen failures, have waned. My results show that audit committee composition and its role continues to evolve with regulatory and other corporate governance related changes.

Magistro darbe tiriama paprastojo lazdyno formų: “X”, “Aurea”, “Fuscorubra” ir paprastojo lazdyno (Corylus avellana L.) mikrodauginimo in vitro sąlygos, bei augalų – regenerantų išauginimas. Darbo objektas – paprastojo lazdyno tiriamosios formos: “X”, “Aurea”, “Fuscorubra” ir paprastasis lazdynas (Corylus avellana L.). Darbo metodai – eksplantų parinkimas, paruošimas ir sodinamosios biologinės medžiagos išsterilinimas. Maitinamosios terpės eksplantų auginimui ir rizogenezei parinkimas. Eksplantų prigimties įtaka morfogenezei audinių kultūroje. Genotipo įtaka augalų regeneracijai audinių kultūroje. Auginimo salygų in vivo nustatymas. Darbo rezultatai. X lazdyno ir paprastojo lazdyno eksplantus siūloma sterilinti bet kuriuo iš tirtų metodų. Raudonlapio lazdyno eksplantus rekomenduojame sterilinti metodu Nr. 2, kai veiklioji medžiaga - H2SO4 85 , o geltonlapio lazdyno eksplantus - metodu Nr. 1 su AgNO3 0,1 . Visų genotipų lazdyno pumpurams sterilinti netinka sieros rūgštis (85 ). Paprastojo lazdyno formoms dauginti in vitro būdu tinkamiausia modifikuota WPM I varianto maitinamoji terpė, o paparastajam lazdynui - modifikuota WPM III varianto maitinamoji terpė. Corylus genties morfogenezė audinių kultūroje priklauso nuo genotipo. Genotipas taip pat turi įtakos susidariusio kaliaus spalvai. Daugiausiai eksplantai paaugo nuo 10 iki 20 dienos. Geriausius rezultatus pasiekė X lazdyno genotipas, nes paaugo nuo 3 iki 26 mm. Kultivuojant in vitro sąlygomis, geltonlapio lazdyno... [toliau žr. visą tekstą]
Micropropagation in vitro conditions and the production of plants – regenerants of hazel forms "X", "Aurea", "Fuscorubra" and plain hazel (Corylus avellana L.) are investigated in the work of master science. Objectof the work - hazel test forms "X", "Aurea", "Fuscorubra" and plain hazel (Corylus avellana L.). Methods of the work - Explants selection, preparation and sterilization of planting biological material. The choice of nutrient medium for explants cultivation and rhizogenesis. Impact of explants nature on the morphogenesis in tissue culture. Genotype influence to the regeneration of the plant in tissue culture. Determination of the conditions of in vivo cultivation. The results of the work. “X” form and plain hazelnut explants are suggest to be sterilized using method No 2, the active ingredient - 85 H2SO4, "Aurea" hazel explants - method No 1, with AgNO3 0,1 . Modified WPM I nutrient medium is the best version for in vitro propagation of the hazel forms, modified version of the WPM III nutrient medium – for plain hazelnuts. Morphogenesis of the Corylus genus in tissue culture depends on the genotype. Genotype also affects the color of the callus formed. Explants grew most in the period of 10 - 20 days. Best results were achieved by “X” hazelnut genotypes which grew from 3 to 26 mm. During the cultivation in in vitro conditions "Aurea" hazelnut explants did not form the yellow plates. The other 3 genotypes were more than 50  of identical micro shoots. “X”... [to full text]

In 2010 the new law change regarding voluntary auditing in Sweden was implemented. The law change implies small sized companies are exempted from mandatory auditing unless they fulfil certain criteria’s. Despite the fact auditing is voluntary for small sized companies some still choose to be audited. Therefore it is interesting to find out why some companies see benefits in voluntary auditing and of existing literature there is mainly focus on some characteristics for choosing auditing. It can be assumed companies that made the choice to abandon auditing evaluated costs higher than benefits but re-evaluated their decision and later returned back. Therefore it is of interest to have a closer look on these companies first abandoning auditing and later changed to voluntary auditing. To our knowledge, there is a research gap on the characteristics for choosing auditing among small sized companies in Sweden returning back to auditing when not obligated to. The aim of our study is therefore to examine the relationship between selected characteristics of the small firms in Sweden and the decision to voluntarily return to be audited again after abandoning it after the law changed. Based on existing literature, selected characteristics are firm size, ownership structure, leverage and profitability.  To achieve the purpose of this study a quantitative method with a deductive approach was applied. In order to answer our purpose, hypotheses were developed according to relevant theories and previous literature. Data regarding the companies first abandoning and then returning back to auditing were collected and downloaded from the database Retriever. Our hypotheses were tested using a logistic regression. The results indicate there is a positive relationship between firm size and the choice to return to voluntary auditing. The same was also discovered for ownership structure. Our findings cannot confirm any relationship between leverage and voluntary auditing or profitability and voluntary auditing even though our results indicate a positive relationship.
År 2010 verkställdes en lagförändring i Sverige gällande frivillig revision. Lagförändringen innebar att små företag blev undantagna från revisionsplikt förutsatt att de uppfyller vissa kriterier. Även fastän revision är frivilligt för små företag väljer fortfarande vissa av dem att bli reviderade. Därmed är det intressant att undersöka varför vissa företag ser fördelar i frivillig revision och i existerande litteratur ligger huvudfokus på företagsegenskaper relaterade till beslutet av revision. Det kan antas att företag som gjorde valet att överge revision bedömde att kostnaderna översteg fördelarna men senare omvärderade beslutet och återgick till revision. Därför är det av intresse att kolla närmare på dessa företag som först överger revision för att senare frivilligt återgå till revision. Enligt den kunskap vi innehar är det ett gap i forskningen när det gäller företagsegenskaper som ligger till grund för att små företag i Sverige återgår till revision även fast de inte är revisionspliktiga. Vår studie syftar därför till att granska sambandet mellan utvalda företagsegenskaper hos små företag i Sverige och beslutet att frivilligt återgå till att bli reviderade igen efter att ha övergett revision efter lagförändringen. Baserat på existerande litteratur är de utvalda egenskaperna företags storlek, ägarstruktur, skulder och vinst.  För att uppfylla syftet i den här studien har en kvantitativ metod med deduktiv ansats använts. Syftet har besvarats genom att hypoteser utvecklats utifrån relevanta teorier och tidigare litteratur. Information och data om företagen som först överger revision och sedan återvänder till revision hämtades från databasen Retriever. Hypoteserna testades sedan genom logistisk regression. Resultaten indikerar att det finns ett positivt samband mellan ett företags storlek och dess val att återgå till revision. Ett positivt samband påträffades också mellan ägarstruktur och frivillig revision. Enligt våra resultat finns det inget bekräftat samband mellan skulder och frivillig revision eller vinst och frivillig revision, även fast våra resultat visade ett positivt samband.

Notre système sensorimoteur a développé une relation particulière entre nos actions et le retour sonore qui en découle. Les systèmes de captation gestuelle et les technologies audio permettent de manipuler ce retour sonore par la sonification interactive du mouvement. Nous explorons dans divers cadres expérimentaux la contribution de la sonification à l'apprentissage moteur dans les systèmes interactifs. Tout d'abord, nous montrons que le système auditif intègre des indices acoustiques issus du mouvement pour le contrôle moteur. Des représentations de l'espace émergent de ces indices et sont transformées en commandes motrices. Le cas d'un objet virtuel sonore nous apprend que ces représentations audiomotrices influencent les stratégies d'exploration et permettent des cas de substitution sensorielle par le son. Ensuite, nous mesurons qu'un retour sonore continu permet d'améliorer significativement la performance à une tâche de poursuite. La sonification de l'erreur et des paramètres de la tâche aident à la performance mais montrent des effets différents sur l'apprentissage. Nous observons également que la sonification du mouvement de l'utilisateur augmente l'énergie contenue dans le geste et prévient la dépendance au retour sonore. Enfin, nous présentons le concept de tâche sonore dans lequel la cible est présentée et s'exprime sous forme de paramètres sonores à reproduire. Les résultats montrent qu'une adaptation motrice peut être provoquée par des indices acoustiques seuls. Ce travail permet de dégager des principes importants du design de l'interaction geste-son, et présente des applications originales comme des scénarios interactifs pour la rééducation
Our sensorimotor system has developed a specific relationship between our actions and their sonic outcomes, which it interprets as auditory feedback. The development of motion sensing and audio technologies allows emphasizing this relationship through interactive sonification of movement. We propose several experimental frameworks (visual, non-visual, tangible, virtual) to assess the contribution of sonification to sensorimotor control and learning in interactive systems. First, we show that the auditory system integrates dynamic auditory cues for online motor control, either from head or hand movements. Auditory representations of space and of the scene can be built from audio features and transformed into motor commands. The framework of a virtual sonic object illustrates that auditory-motor representations can shape exploratory movement features and allow for sensory substitution. Second, we measure that continuous auditory feedback in a tracking task helps significantly the performance. Both error and task sonification can help performance but have different effects on learning. We also observe that sonification of user’s movement can increase the energy of produced motion and prevent feedback dependency. Finally, we present the concept of sound-oriented task, where the target is expressed as acoustic features to match. We show that motor adaptation can be driven by interactive audio cues only. In this work, we highlight important guidelines for sonification design in auditory-motor coupling research, as well as applications through original setups we developed, like perceptual and physical training, and playful gesture-sound interactive scenarios for rehabilitation

This diploma thesis discusses the possible ways of financing the comprehensive revitalization of the apartment house. This diploma thesis contains calculations of the savings, selection of the implementer and assessment of the debt financing.

This diploma thesis discusses the possible ways of financing the comprehensive revitalization of the apartment house. This diploma thesis contains calculations of the savings, selection of the implementer and assessment of the debt financing.

My diploma thesis is foceused on evaluation of return of the investment based on the laster insulation together with the filling of the open space and the usage of the back gained heat. For my calculation I used the real building of the basic school Františka Kupky in Dobruška. It is a typical building extended to the whole area of Czech Republic. The realization of the building was finished in 1994. I deal with more variants of more widths of the insulation system in my work. In every single draft is counted with costs for buying of the insulation and the exchange of the filling of the opern spaces. Every draft is counted with the usage of the back gained heat. The biggest benefit was found in the insulation of the 180 mm perimeter wall and the 280 mm of the roofing sytem. Windows and door had the same number of the heating 0.8 W/m2k. In the experimental calculation with the most advantages the conclusion was made that on the heat loss of thr object is the most influential the filling of the open spaces and the facilities for the back gained heat, too. Because it is a typical building, my diploma thesis could work as a background for the draft of the elimination of the heat loss at the buildings with the same shape and usage.

No Brasil, a Lei de Cotas determina uma reserva de vagas para as pessoas com deficiência nas iniciativas pública e privada. A inclusão das pessoas com deficiência opera-se em um universo de trabalho precarizado, no qual se impõe uma nova morfologia em que coexistem o modelo tayloriano-fordista e a flexibilidade toyotizada. Consoante o exposto, buscou-se compreender as vivências de trabalho da pessoa com deficiência e as repercussões à saúde. Para tanto, foi delineada uma pesquisa qualitativa de cunho exploratório, na forma de estudo de caso. Foram realizados grupos focais e entrevistas com pessoas com deficiência físicas e surdas. As deficiências físicas foram adquiridas, em alguns casos, em decorrência de acidentes de trabalho, fruto do trabalho inseguro e da perversidade do sistema que projeta o trabalhador à condição de pessoa com deficiência. Prevalece o discurso do trabalhador com deficiência não qualificado e busca-se incluir aquele que depende de poucas adaptações no ambiente e em suas atitudes. As exigências de qualificação profissional estão baseadas na ideologia da normalização que se efetiva em programas disciplinadores das condutas, organizadores da vida social. São exigências relativas à subjetividade, aos modos de existir, com ênfase na persistência e superação individuais. O controle sutil se opera por meio do discurso da inclusão e o trabalhador adquire a condição de reificado. Hoje o surdo fica limitado ao uso de seu principal modo de comunicação, as mãos, sob o discurso do surdo produtivo reproduzindo o isolamento cultural do povo surdo nas empresas. Os excluídos, disfarçados de incluídos, vivenciam o sofrimento relativo às injustiças sociais e às violências psicológicas. A sociedade precisa intervir na produção da dupla discriminação e no discurso da naturalização da desqualificação profissional da pessoa com deficiência. Os avanços em relação às políticas públicas brasileiras refletem a tentativa de reparação diante da dívida histórica da sociedade em relação à exclusão das pessoas com deficiência, no entanto, é necessário radicalizar-se na defesa dos direitos sociais, protetivos e inclusivos.
In Brazil, the Quota Law requires a reserve places for people with disabilities in the public and private sector. The inclusion of people with disabilities operates in a precarious working universe in which it imposes a new morphology that coexist the Taylorian - Fordista and toyotizada flexibility. Depending on the above, we sought to understand the person\'s work experiences with disability and the impact to health. For this, it was outlined a qualitative research of exploratory nature, in the form of case study. Focus groups and interviews with people with physical disabilities and deaf were performed. Physical impairments were acquired in some cases, due to accidents, the result of unsafe work and system perversity that projects the employee to the person\'s condition with disabilities. Prevails worker speech with unqualified disability and seeks to include one that depends on a few adjustments in the environment and attitudinal. The qualification requirements are based on the ideology of standardization that is effective in disciplining programs of pipelines and organizers of social life. Are requirements of subjectivity, the modes of existence, emphasizing the persistence and overcoming individual. The subtle control operates through discourse of inclusion and the employee acquires the reified condition. Today the deaf is limited to use their primary mode of communication, their hands, under the discourse of productive deaf reproducing the \"cultural isolation of deaf people\" in companies. The excluded, disguised as included, experience suffering on the social injustices and psychological violence Society needs to intervene in the production of double discrimination and the discourse of naturalization of skilling of people with disabilities. Advances in relation to the Brazilian public policies reflect the attempt to repair the front historic debt of the society in relation to the exclusion of people with disabilities, however it is necessary to radicalize the defense of social, protective and inclusive rights.

The diploma thesis on „Optimizing of shopping center energy demands“ deals with the reduce of the energy demand of the shopping center. The theoretical part describes the possibilities of reducing the energy intensity in terms of renewable resources, the potential of renewable resources. In practical part the energy audit of the existing building is designed, then the possibilities of reducing the energy intensity of the building, the budget and expressed return on investment by means of the net present value, the internal rate of return and simple payback period.

This Master’s thesis deals with the energy evaluation of existing buildings sports-recreational company complex in Brušperk. For this purpose provides a comparison of selected fuels as an energy source for the heating in terms of economy and their impact on the environment. In addition, provides an overview of existing legislation for elaboration of an energy audit. To complement shows the calculation of return on investment in solar panels on the roof of one of the objects. Calculation is based on the results of performed experimental measurement. Finally, the thesis presents a comparison of energy performance of buildings simulated in the Bsim software with reality.

碩士
義守大學
財務金融學系碩士班
96
The initial public offering companies need to provide a prospectus that includes audited financial statements before they go public. This paper examines the effect of auditor reputation on IPO initial return. In Taiwan, there are fewer literatures about the effect of auditor reputation on IPO initial return, and most of them regard auditor reputation as exogenous variable. Considering the relationship between CPA firm choice and company characteristics, we think auditor reputation has endogenous problem. Therefore, we adopt instrument variable to build auditor reputation variable. The research sample includes 326 IPO companies in Taiwan from 1997 to 2006. Compared to the past literature, this paper has the following contribution. First, we use dummy variable and market share to proxy the auditor reputation. Second, because the sample distribution has serious skewed-right, in order to avoid estimation bias, we use quantile regression to substitutes for OLS. The empirical result shows the different proxy variables for auditor reputation have dissimilar effect on IPO initial return. In addition, the analysis results with quantile regression and OLS have many differences. This conclusion shows that the prior literatures using OLS maybe exist estimation bias. Finally, we find that new trading system that cancel daily price movement limit in the first five days of IPO will make IPO initial return higher.

碩士
逢甲大學
會計學系
106
Audit work is a key element of financial stability, trust and market confidence, because the auditors will provide independent professional opinions on the content of the financial statements in a fair and objective manner, and the audit opinions issued by auditors can improve the information transparency of financial statements. The reliability of economic decision-making is also used as a basis for investors to make a reasonable judgment, which in turn promotes an effective capital market. Therefore, in the view point of past audit opinions, the transparency is lower than that in a prescribed format. Users of financial statements cannot clearly understand the risk of the company or the industry. Taiwan has applied the new type of audit report to the financial report of the listed company since 2016, and changed the original standardized audit report. The information transparency is conveyed to the users. The reform of this series of audit opinion is to alleviate the interest conflict between insiders and outsiders and reduce negative economic consequences caused by information asymmetry. This study mainly discusses the impact of key audit matters on market reactions. Based on the model of Earning Response Coefficient (ERC), the key check items are divided into 12 major categories to observe the information content of various key check items. The regression finds that INTERNAL CONTROL, TAX, and SPECIAL and UE are positive, indicating that the key audit matters in these categories have higher informativeness.

碩士
國立雲林科技大學
會計系研究所
95
The aim of this study is to investigate the determinants of audit fees relating to tax return engagements. For the limited studies towards tax audit fees related and the limited access to audit fees generated from tax return engagements, this study defines key determinants of tax audit fees by adopting the information selected from the database of an existing medium-size CPA, Certified Public Accountant, firm during 2004 and 2006. Generally speaking, tax audit fees are determined by the net amount of recorded revenues, whereas financial audit fees are mostly determined by the amount of recorded total assets. To testify the key determinants for tax audit fees, the selected information are properly classified according to the net amount of revenue, the amount of total assets, the business or operation engaged, a listed or a non-listed company, an affiliated company of an existing client or not, the CPA firm’s bargaining capability and whether a new engagement or not. The results indicate the key determinants relating to tax audit fees estimates are primarily associated with the net amount of revenue and the business or operation engaged.

碩士
世新大學
財務金融學研究所(含碩專班)
97
This study investigates the effect of audit committees on the relation between earnings and stock returns for 21 publicly listed companies in Taiwan. The research uses the ordinary least squares (OLS) regression and the Panel Data model, which is suitable to both cross section and time series data analysis, to examine the earnings-return association. The empirical results show that earnings return associations are found to increase after the establishment of audit committees. That is the establishment of audit committees increase earnings response coefficients and also improve the quality of reported earnings. Moreover, the higher the earnings persistence and the lower the ratio of debt to equity, the stronger the earnings-return association. In general, the establishment of audit committees may increase the earnings response coefficients which implies that the improvement of the earnings quality and financial statements’ creditability. So the stock market investors will give higher return premium to the companies that have audit committees.

碩士
國立屏東大學
商業自動化與管理學系碩士班
107
Information Asymmetry is a common problem in the capital market. The key audit matters (KAMS) provide additional information for users and enhance transparency and communication value of the audit report. This study takes Taiwan electronics industry as the research object and builds a predictive model for stock return based financial indicators and KAMS. Three machine learning techniques are applied and compared for prediction performance. The results of the study show that the predictive stock return model constructed in this study has predictive ability and can provide useful investment information for investors. The results also show that the financial indicators (return on assets) and KAMS (income and expenses, corporate M&A transaction and fixed asset valuation) have higher correlations with stock return.

Na sequência de vários escândalos financeiros, surgiu a necessidade, por parte dos utilizadores das demonstrações financeiras, de um relatório de auditoria mais informativo e relevante, tendo sido criada a International Standard on Auditing (ISA) 701 para dar resposta a essa carência. Neste âmbito, o presente estudo tem como objetivo analisar as Matérias Relevantes de Auditoria (MRA) relatadas pelas empresas cotadas na Bolsa de Valores de Lisboa – Euronext Lisbon, nos exercícios de 2016 e 2017, bem como o impacto da sua divulgação na tomada de decisões de investimento. O estudo de natureza qualitativa-quantitativa foi efetuado com base na análise documental dos relatórios de auditoria das empresas que constituem a amostra, tendo sido apuradas 157 MRA e 167 MRA, nos exercícios de 2016 e 2017, respetivamente. Estas MRA foram, então, agrupadas em 19 categorias, no sentido de identificar as mais frequentes e analisar possíveis relações entre as MRA e duas variáveis geralmente utilizadas na literatura - a indústria onde se inserem as empresas da amostra e as empresas que prestam os serviços de auditoria. No sentido de averiguar a reação do mercado à divulgação das MRA foi desenvolvido um estudo de evento, no qual foi utilizada uma regressão com corte transversal de dados (cross section), que tem como variável dependente o retorno anormal acumulado (CAR) e, como variáveis independentes, a quantidade de MRA divulgadas nos relatórios de auditoria, bem como as categorias de MRA estabelecidas para este estudo. Os resultados obtidos não apresentam evidências de que exista uma relação estatisticamente significativa entre a constituição de retornos anormais e qualquer uma das variáveis independentes utilizadas nesta análise.
Following several financial scandals, the need of a more informative and relevant auditing report arose by the financial statements’ users, what led to the creation of International Standard on Auditing (ISA) 701 to fill this lack. In this scope, this study aims to analyze the Key Audit Matters (KAM) reported by companies listed on the Lisbon Stock Exchange – Euronext Lisbon, in 2016 and 2017, as well as the impact of their disclosure in making investments decisions. The qualitative-quantitative study was performed based on the audit reports documental analysis of the sample companies, where was observed 157 KAM and 167 KAM, in 2016 and 2017, respectively. Moreover, these KAM were clustered into 19 categories, in order to identify the most frequent ones and to analyze the possible relationship between the KAM and two other common variables used in literature – the company industry and the company that provide the audit service. For the purpose of find out the market reaction of the KAM disclosure, an event study was developed through a cross section regression, with the cumulative abnormal return (CAR) as the dependent variable and the amount of KAM disclosed in the audit reports and the KAM categories defined for this study as the independent variables. The results do not show evidence that there is a significant statistically relationship between the generation of abnormal returns and any other independent variables used in this analysis.

碩士
中原大學
會計研究所
105
Over the years, economists have demonstrated great concerns about the topic of stock return volatility. Investors know about the company''s operating conditions by viewing the information of financial statements to make investment decisions, thus affects the stock return volatility. Previous literatures have examined the influencing factors of stock return volatility, however, few literature has discussed the effects of CPAs'' auditing tenure and levels of industry specialization upon stock return volatility. The study in addition examines the effect of industry experience on the volatility of stock return. 　In this study, we explore all listed companies in Taiwan from 2005 to 2015 to investigate the impact of the CPAs'' auditing tenure, the degree of industry specialization and the level of industry experience on the volatility of stock return. The empirical results show that the impact of CPAs'' audit tenure, industry specialization, and industry experience upon the stock return volatility are significantly negative, which are summarized as follows: 1. Longer CPAs'' auditing tenure results in lower volatility of stock return. 2. The higher degree of industry specialization, the less the volatility of stock return. 3. Auditors with more industry experience can have a mitigating effect on corporations’ stock return volatility. 4. Considering the interacting effects of CPA’s audit tenure, industry specialization, and industry experience, in the capital market of Taiwan, the level of auditors’ industry specialization or industry experience has no significant mitigating effects upon the impact of audit tenure on stock return volatility.