臺灣博碩士論文加值系統

本研究係探討經濟依存度對盈餘品質之影響。會計師對客戶之經濟依存度分別來自於跨服務與跨期間。跨服務與同時提供審計客戶非審計服務有關，又可依照臺灣證券期貨及櫃檯買賣中心規範上市、上櫃公司揭露分為：制度設計、工商登記、人力資源與其他；跨期間與會計師對於同一審計客戶之查核年資長短有關。以往研究之跨期間係以事務所查核年資為研究對象，且跨服務未細探非審計公費之購買項目。考量我國會計師執業與國外有重大差異，故本研究以會計師查核年資為研究對象，同時探討跨服務與跨期間之經濟依存度對受查公司盈餘品質之影響。實證結果顯示，會計師查核年資為1到2年時，若同時提供制度設計之非審計服務給簽證客戶，會因會計師對簽證客戶之經濟依存度而減損其執行財務報表簽證之超然獨立，進而降低受查客戶財報之盈餘品質。

Observing the drastic changes of the worldwide regulatory environment in the post-Enron era, the author of this thesis intends to examine whether the impact of service fees dependence on auditor independence is contingent on auditor tenure. The study applied a series of multivariate regression analyses on a sample of 1,293 Taiwan’s listed companies for the period of 2002 to 2007 and found that there exists no statistically significant relationship between fee dependence and earnings quality on conventional levels, either from the viewpoint of cross-services, cross-periods, or the interaction of both. However, a significant positive association between auditor independence, proxied by discretionary accruals, and non-audit fees from system design services provided by firms with short auditor tenure of no more than two years is obtained. In addition, the effects of mandatory and voluntary audit-partner rotation were also considered in this paper. The author believes the empirical results will not only provide insights into the impact of non-audit services on audit quality but also contribute to the subsequent regulatory considerations regarding auditor tenure.

第一章 緒論………………………………………………………………1
第一節 研究背景與動機…………………………………………… 1
第二節 研究目的…………………………………………………… 5
第三節 研究架構…………………………………………………… 6
第四節 研究架構…………………………………………………… 7
第二章 文獻探討…………………………………………………………8
第一節 盈餘品質…………………………………………………… 8
第二節 會計師服務公費─跨服務之經濟依存度……………… 12
第三節 會計師查核年資─跨期間之經濟依存度……………… 15
第三章 研究方法…………………………………………………… 18
第一節 研究議題之發展與建立……………………………………18
第二節 實證模型建立與變數操作型定義…………………………21
第三節 研究期間、研究資料與樣本選取…………………………34
第四章 實證結果……………………………………………………… 36
第一節 樣本組成……………………………………………………36
第二節 公司治理樣本之因素分析結果……………………………38
第三節 會計師服務公費及查核年資對裁決性應計數之實證結果39
第四節 敏感性分析(Robust test)……………………………… 61
第五章 結論與建議…………………………………………………… 69
第一節 實證結果彙述…………………………………………… 69
第二節 研究限制……………………………………………………71
參考文獻………………………………………………………………… 72

王純恩，2004，非審計服務、公費依存度及會計師查核年資與盈餘品質之關聯性─績效調整後裁決性應計金額之衡量，元智大學會計學研究所未出版碩士論文。
王書鶴，2003，非審計公費對審計品質之影響─從盈餘管理的角度探討，文化大學會計學研究所未出版碩士論文。
江景清，1999，審計品質與合夥人輪調制度之探討，東吳大學會計學研究所未出版碩士論文。
李建然、許書偉與陳政芳，2003，「非審計服務與異常應計數之關聯性研究」，會計評論，第37 期，頁1-30。
李智逸，2006，會計師品牌聲譽、產業專精及查核年資與盈餘品質之關聯性，元智大學會計學研究所未出版論文。
林嬋娟與蔡彥卿，1995，會計師事務所組織型態及其法律責任之比較分析：我國與其他國家之比較分析，台北市商業同業公會委託研究。
林嬋娟與劉嘉雯，1999，我國與先進國家會計師懲戒制度之比較，中華民國會計師公會全國聯合會委託研究。
范宏書、陳慶隆，2004，「會計師任期與盈餘品質之關係」，會計理論與實務研討會。
楊惟甯，2002，會計師特質與盈餘管理之關聯性，東吳大學會計研究所未出版碩士論文。
楊雅雯，2004，會計師之產業專精及查核年資與盈餘品質之關係－績效調整後裁決性應計金額與應計項目估計誤差之衡量，天主教輔仁大學會計學研究所碩士論文。
AICPA. 1992. Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies. New York.
Antle, R. 1984. Auditor independence. Journal of Accounting Research 22 (1):1-20.
Arruñada, B. 1999. The economic of audit quality: Private incentives and regulation of audit and nonaudit services. Norwell MA: Kluwer Academic Publishers.
Ashbaugh H., R. LaFond, and B.W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78(3): 611- 639.
Bartov E., F. A. Gul, and J. Tsui, 2000, Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics, 30: 421-452.
-----. 2001. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics 30 (12): 421-452.
Beck, P. J., T. J. Frecka, and I. Somomon. 1988. A model of the market for MAS:Knowledge spillovers and auditor-auditee bonding. Journal of Accounting Literature (7): 50-64.
Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research (14): 1-24.
Brody, R. G., and S. A. Moscove. 1998. Mandatory auditor rotation. National Public Accountant (5): 32-36.
Carcello, J. V. and A. L. Nagy. 2004. Audit firm tenure and fraudulent financial reporting. Auditing: A Journal of Practice and Theory 23 (2): 55-69.
Chi, W., and H. Huang. 2003. Discretionary accruals, audit-firm tenure and auditor tenure: Evidence form Taiwan. Working paper, National Chengchi University,Taipei, Taiwan.
Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78 (4): 931-955.
Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20 (3):297-322.
-----, D. J. Stokes and J. Loughton. 2002. Auditor independence and fee dependence. Journal of Accounting and Economics (33) :253-275.
DeAngelo, L. E. 1981. Auditor size and auditor quality. Journal of Accounting and Economics 3 (3): 183-199.
-----. 1986. Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review 61 (7): 400-420.
-----, H., L. E. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17 (1-2): 113-144.
Dechow, P. M., and R. G. Sloan. 1991. Executive incentive and the horizon problem: An empirical investigation. Journal of accounting and economics 14 (5): 51-89.
-----. 1994. Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals. Journal of Accounting and Economics 18 (1): 3-42.
-----, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193-225.
-----, and I.D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (Supplement):35-59.
DeFond, M. L., and J. Jiambalvo. 1994. Debt covenant violations and manipulation of accruals. Journal of Accounting and Economics 23 (2): 115-139.
-----, M. L., K. Raghunandan, and K. Subramanyam. 2002. Do nonaudit service fees impair auditor independence? Evidence from going concern audit opinions.Journal of Accounting Research 40: 1247-1274.
Farmer, T., L. Rittenberg, and G. Trompeter. 1987. An investigation of the impact of economic and organization factors in auditor independence. Auditing: A Journal of Practice and Theory 7 (1): 1-14.
Frankel R.,Marilyn J.,and Nelson K., 2002. The relations between anditors’fee for nonaudit services and earnings management. The Accounting Review 77(1):71-105.
Francis, J. 1984. The effect of audit firm size on audit prices: A study of the Australian market. Journal of Accounting and Economics 6 (2): 133-151.
-----, J., and B. Ke. 2002. Do non-audit services compromise auditor independence?Working paper, University of Missouri.
Geiger M. A., and K. Raghunandan. 2002. Going-concern opinions in the "new" legal environment. Accounting Horizons 16 (1): 17-26.
Goldman, A., and B. Barlev. 1974. The auditor-firm conflict of interests: Its implications for independence. The Accounting Review 49 (3): 707-718.
Gul Ferdinand A, Bikki L Jaggi, Gopal V Krishnan. 2007. Auditor independence: Evidence on the joint effects of auditor tenure and non-audit fees. 26 (2): 117-142
Healy, P. M. 1985. The effect of bonus schemes on accounting decision. Journal of Accounting & Economics 7 (4): 85-107.
International Federation Accountants (IFAC). 2003. Rebuilding public confidence in financial reporting. New York: IFAC.
Jensen, M., and W. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (10): 305-360.
Johnson, V. E., I. K. Khurana, and J. K. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research 19 (4): 637-660.
Jones, J. J. 1991. Earnings management during import relief investigation. Journal of Accounting Research 29 (2): 193-228.
Krishnan, G.2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17 (Supplement):1-16.
-----, G. V. 2004. Auditors’ risk management and reputation building in the post-Enron environment: An examination of earnings conservatism of former Andersen clients. Working paper, George Mason University.
Knapp, M. C. 1991. Factors that audit committee members use as surrogates for audit quality. Auditing: A Journal of Practice and Theory 10 (1): 35-52.
Larcker, D. F., and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices,and corporate governance. Journal of Accounting Research 42 (3): 625-658.
Lys, T., and R. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research 32: 65-102.
Mautz, R. and H. Sharaf. 1961. The Philosophy of Auditing. Sarasota, FL: American Accounting Association.
Myers J., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation. The Accounting Review 78 (3): 779-799.
Palmrose, Z. 1986. Litigation and Independence Auditors: The Role of Business Failures and Management Fraud. Auditing: A Journal of Practice and Theory (3): 90-113.
-----. 1988. Analysis of auditor litigation and audit service quality. The Accounting Review 63 (1)： 55-73.
------. 1991. Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence. Journal of Accounting Research, (Supplement): 149-185.
Pany, K., and P. M. J. Reckers. 1983. Auditor independence and nonaudit services. Journal of Accounting and Public Policy 2: 43-62.
Palepu K.G. (1986), “Predicting Takeover Targets. A Methodological and Empirical Analysis”, Journal of Accounting and Economics 8: 3-35.
Petty, R. and S. Cuganesan. 1996. Auditor rotation: Framing the debate. Australian Accountant (5): 40-41.
PriceWaterhouseCoopers LLP. 2002. Mandatory Rotation of Audit Firms: Will It Improve Audit Quality? New York, NY: PriceWaterhouseCoopers LLP.
Raghunandan K., and D. V. Rama. 1995. Audit reports for companies in financial distress: Before and after SAS no. 59. Auditing: A journal of Practice and Theory 14 (1): 51-63.
Reynolds, J. K., and J. R. Francis. 2001. Does size matter? The influence of large clients on office Level auditor reporting decisions. Journal of Accounting and Economics 30 (3): 375-400.
Robertson, J. C., and T. J. Louwers. 2005. Auditing andaAssurance Service. 10th edition.McGraw-Hill International Edition.
Ryan, S.G. 2001 AAA Financial Accounting Standard Committee. 2001. SEC auditor independence requirements. Accounting Horizons 15 (12) :373-386.
Securities and Exchange Commission (SEC). 2000. Final Rule: Revision of the Commission’s Auditor Independence Requirements. Washington D.C.: Government Printing Office.
Shafer, W. E., R. E. Morris, and A. A. Ketchand. 1999. The effects of formal sanctions on auditor independence. Auditing: A Journal of Practice and Theory18 (Supplement): 85-101.
Shleifer, Andrei, and Robert Vishny, 1997, The limits of arbitrage, Journal of Finance 52, 35-55.
Simunic, D. A..1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (1): 161-190.
------,1984. Auditing, Consulting, and Auditor Independence. Journal of Accounting Research:679-702.
Stice, J. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review 66:516-533.
Sweeney, A. P. 1994. Debt covenant violations and managers’ accounting response. Journal of Accounting and Economics 17 (3): 281-308.
Wallman, S. M. H. 1996. The future of accounting, part Ⅲ: Reliability and auditor independence. Accounting Horizons 10 (4): 76-97
Watts, R., and J. Zimmerman. 1983. Agency problems, auditing, and the theory of the firm: Some evidence. Journal of Law and Economics 26 (10): 613-633.
Watts, R., and J. Zimmerman. 1986. Positive Accounting Theory,Englewood Cliffs, NJ:Prentice-Hall.