臺灣博碩士論文加值系統

會計師提供非審計服務給其審計顧客是否適宜，一直以來都是國內外會計學者爭論的焦點之一。然而關於這方面的研究，國內學者大多將焦點放在會計師獨立性是否受到影響。有鑑於此，本研究將重心放在會計師提供非審計服務時，市場投資者對此所產生的反應，希望藉此瞭解會計師公費資訊之揭露是否存在資訊內涵。本研究結果顯示，會計師公費資訊之揭露與公司報酬率間呈現正相關。而報酬率與裁決性應計數之間呈現負相關，但是兩者之間的關連性會受到公費資訊而有所調整。

Scholars have concerned that whether CPAs providing non-audit services for their audit clients will threaten their independence for a long term around the world. In this study we however focus on how the investors will react to the event while they detect CPAs providing non-audit services for their audit clients. In this way, we can know if there is any information content of fees disclosures. The results indicate that amount of fees is positive correlated with company’s abnormal return. The relation between discretionary accruals and abnormal return is negative. However, the relation will be adjusted by the disclosure of non-audit fees. The results infer that the fees disclosures have information contents, and government might need to request all public companies to offer this information in order to protect investor and decrease information asymmetry.

內容目錄
第一章 序論‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 1
第一節 研究背景與動機‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 1
第二節 研究問題‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 2
第三節 研究目的‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 3
第四節 研究架構‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 3
第二章 文獻探討‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 6
第一節 非審計服務與會計師獨立性‧‧‧‧‧‧‧‧‧‧ 6
第二節 公費資訊揭露對資訊市場影響‧‧‧‧‧‧‧‧‧ 19
第三章 研究方法‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 22
第一節 研究假說‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 22
第二節 研究變數之定義與衡量‧‧‧‧‧‧‧‧‧‧‧‧ 25
第三節 資料來源與樣本選取‧‧‧‧‧‧‧‧‧‧‧‧‧ 29
第四章 實證結果‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 32
第一節 敘述性統計‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 32
第二節 迴歸分析‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 36
第五章 研究結論與建議‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 42
第一節 研究結論‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 42
第二節 研究限制‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 43
第三節 研究建議‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 44
參考文獻‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 46

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