臺灣博碩士論文加值系統

本研究探討財務報表舞弊公司應計項目與實質盈餘管理間是否存有替代關係。另外，本研究以舞弊事件爆發時間點為基準，選取民國93年至民國99年間發生舞弊案件之上市上櫃公司做為樣本，以每間舞弊公司配對至多2間非舞弊公司做為對照組，探討舞弊公司在發生財務報表舞弊前對盈餘管理方法之選擇行為，最後，再加入審計品質之代理變數，探討審計品質之差異性是否會影響舞弊公司在發生財務報表舞弊前對盈餘管理方法之選擇。

實證結果發現，應計項目盈餘管理與實質盈餘管理間存有替代關係，另外，以舞弊及非舞弊公司之樣本探討舞弊公司在發生財務報表舞弊前對盈餘管理方法之選擇行為時發現，相較於非舞弊公司，舞弊公司在發生財務報表舞弊前，會有誘因進行較多的實質盈餘管理與應計項目盈餘管理，進一步探討舞弊公司之應計項目與實質盈餘管理間之替代性，發現相較於非舞弊公司，舞弊公司在發生財務報表舞弊前，並不會增加應計項目盈餘管理與實質盈餘管理間之替代關係，最後加入審計品質之代理變數，發現審計品質的差異性並不會影響舞弊公司在財務報表舞弊前對盈餘管理方法的選擇。

This paper will discuss the substitution among accrual-based earnings management and real earnings management. Moreover, take the firms which had the fraud as our samples from 2004 to 2010 in Taiwan Stock Exchange based on the timing of the fraud event, and then choose the fraud firms and the non-fraud firms on the percentage of one to two as the control group. This paper includes discussions on the financial statement fraud effects on the relationship among the two methods of earnings management. Finally, this paper will explore whether or not the audit quality would affect the choice of fraud firms’ earnings management behaviors.

The empirical results show that accruals-based earnings management and real earnings management are in effect substitutive. Fraud firms prefer to engage in real earnings management and accruals-based earnings management. Finally, audit quality would not affect the choice of fraud firms’ earnings management behaviors.

摘要 I
ABSTRACT IV
第一章、 緒論 1
第一節、 研究背景 1
第二節、 研究動機與目的 2
第三節、 研究架構 4
第二章、 文獻探討與假說建立 6
第一節、 盈餘管理動機與盈餘管理方法 6
第二節、 財務報表舞弊公司的盈餘管理 9
第三節、 審計品質 11
第三章、 研究設計 13
第一節、 樣本選取與資料來源 13
第二節、 實證模型 14
第三節、 變數定義與衡量 17
第四章、 實證結果 21
第一節、 敘述性統計分析 21
第二節、 迴歸分析結果 26
第三節、 敏感性分析 39
第五章、 結論、限制與建議 49
第一節、 結論 49
第二節、 研究限制與建議 50
參考文獻 51
中文部分 51
西文部分 52

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