臺灣博碩士論文加值系統

過去文獻上，客戶重要性對於審計品質一直有不一致的影響。導致不一致的結果主要源自於經濟依賴性、聲譽保護效果與查核成本反映三種效果的消長。除此之外，在力霸集團爆發舞弊案件後，會計師在集團企業所扮演的角色又再次引起大眾的關注。因此，有別於先前研究，本研究改以集團企業作為衡量客戶重要性之基準。
本研究旨在探討集團企業之客戶重要性與財務報導重編之機率及嚴重性的關聯，並以1996年至2007年重編之88筆上市、櫃企業之觀察值，且按1:1配對方式，取88筆未重編上市、櫃企業做為對照組做為研究對象。研究結果發現：
1. 集團客戶佔簽證事務所及簽證會計師之重要性與財務報表重編機率呈顯著之正向關聯。
2. 集團客戶佔簽證事務所及簽證會計師之重要性與財務報表重編嚴重性呈顯著之正向關聯。
3. 相較於非四大，四大集團客戶重要性對於財報重編之影響較小。
整體而言，集團客戶重要性確實影響財務報表重編。

The impact of client importance on audit quality has been inconsistent in previous researches. The inconsistent results are due to the trade-off among economic dependence, reputation protection, and audit cost reflection. Besides, the famous business group fraud, Rebar, has raised the concern of the role of auditors in business groups. Thus, different from previous researches, this research use business groups as the basis of calculation of client importance.
The purpose of this research is to investigate the relation between client importance of business groups and financial restatements. The research uses 88 restatement observations and 88 non-restatement observations from 1996 to 2007 as the research samples. The results of this research are stated as the following.
1. The relation between group client importance and the possibility of financial restatements is significantly positive at both firm level and individual level.
2. The relation between group client importance and the severity of financial restatements is significantly positive at both firm level and individual level.
3. Compared to non-big 4 clients, the impact of group client importance on financial restatements is smaller for big 4 clients.
Overall, group client importance will definitely influence financial restatements.

第壹章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 3
第三節 研究架構 4
第貳章 文獻探討 6
第一節 集團企業之定義 6
第二節 客戶重要性 10
第三節 財務報表重編之相關規範 17
第四節 財務報表重編 26
第参章 研究方法 29
第一節 觀念性架構 29
第二節 假說發展 31
第三節 實證模式 35
第四節 變數定義及衡量 37
第五節 樣本選取與資料來源 42
第肆章 實證結果與分析 46
第一節 重編樣本之基本描述 46
第二節 審計公費代理變數之效度評估 50
第三節 敘述性統計 51
第四節 單變量檢定與相關係數分析 55
第五節 重編機率實證結果 58
第六節 重編嚴重性實證結果 63
第七節 實證結果彙整 68
第八節 本研究與前人文獻之比較 74
第伍章 結論與建議 76
第一節 研究結論 76
第二節 研究貢獻及研究限制 77
第三節 研究建議 78
參考文獻 79
附錄 上市、櫃公司實質審閱標準沿革 82

圖目錄
圖1-1 研究流程圖 5
圖3-1 觀念性架構圖 29

表目錄
表2-1 財務報表重編相關規定及其沿革 18
表2-2 形式審閱及實質審閱內容 24
表3-1 樣本篩選過程 44
表4-1 重編樣本年度分配彙整表 46
表4-2 重編樣本產業分配彙整表 47
表4-3 重編原因彙整表 49
表4-4 審計公費代理變數之效度評估結果 50
表4-5 全部樣本之因變數敘述性統計 52
表4-6 研究變數及控制變數之敘述性統計 53
表4-7 單變量t檢定與Mann-Whitney檢定結果 55
表4-8 相關係數分析 56
表4-9 firm level重編機率實證結果 59
表4-10 individual level重編機率實證結果 61
表4-11 firm level重編科目數實證結果 64
表4-12 individual level重編科目數實證結果 65
表4-13 firm level重編金額實證結果 66
表4-14 individual level重編金額實證結果 67
表4-15 重編機率實證結果彙整 70
表4-16 重編科目數實證結果彙整 72
表4-17 重編金額實證結果彙整 73
表4-18 本研究與前人文獻之比較 74

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張瑞當、方俊儒、沈文華，民97。集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響，管理評論，第27卷第2期，29-52頁。
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