臺灣博碩士論文加值系統

企業進行盈餘操縱與會計師審計品質之議題，長久以來普遍受到各方注意。而會計師公費，被視為影響審計品質的重要因素。但過去有鑒於公費資料取得不易，因此只能偏重於探討決定審計公費的重要因素。而自2002 年起，揭露審計與非審計公費透明化之風潮漸起，許多研究得以會計師公費之多寡或會計師之非審計服務程度探討會計師之獨立性。但對於會計師公費或非審計服務程度對於審計品質之影響作用，仍有待更深入研究。因此，本研究旨在探討會計師公費對於不同盈餘操縱模式之影響。
實證結果發現，以裁決性應計項目作為應計項目操縱面之衡量變數，探討會計師公費對盈餘管理之影響，結果皆未達顯著支持。另一方面，本研究以異常的營運現金流量、異常的生產成本及異常的裁決性支出作為實質活動操縱面之衡量變數進行檢驗之結果顯示，當總公費愈大時，管理當局愈有可能透過真實活動之操縱進行盈餘管理，進而影響審計品質。然而，在審計公費方面則未達顯著水準，但是對非審計公費而言，則發現當會計師獲取高非審計公費時，則其愈有可能允許管理當局從事實質活動操縱，而導致審計品質的降低。

The study of audit quality and earnings management has received focused attention, and auditor fees are considered as the important variables in the audit quality. But data of auditor fees in the past are not easy to obtain, so can only focused the decision factor at auditor fees. Since 2002, all of public companies are supposed to disclose the amount of auditor fees and non-auditor fees. Many study use auditor fees and non-auditor service degree to probe into independence of accountant. But the influence degree of auditor fees or non-auditor service to audit quality still needs deeper research. The purpose of this research is to investigate the relationship between auditor fees and various earning manipulation models.
The empirical study finding that there is no relationship between the amount of auditor fees and audit quality at discretionary accruals model. Besides, amount of auditor fees affect significantly real activities manipulation at real activities manipulation model.

誌謝 I
摘要 II
英文摘要 III
第一章 緒論 7
第一節 研究背景與動機 7
第二節 研究問題與目的 8
第三節 研究限制 9
第四節 主要研究結果 10
第五節 研究流程 10
第六節 論文結構 11
第七節 重要名詞定義 12
第二章 文獻探討 13
第一節 會計師公費內容 13
第二節 盈餘管理之探討 19
第三節 會計師公費與盈餘管理之關聯性 27
第三章 研究設計與方法 30
第一節 假說發展 30
第二節 研究範圍及資料來源 31
第三節 實證模型 33
第四節 變數定義與衡量 35
第四章 實證結果與分析 42
第一節 敘述性統計分析 42
第一節 迴歸分析 44
第二節 敏感性分析 51
第五章 研究結論與建議 52
第一節 研究結論 52
第二節 研究建議 53
參考文獻 54
中文參考文獻 54
英文參考文獻 56
附錄 61

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