臺灣博碩士論文加值系統

審計品質長久以來一直是主管機關、會計學術界、審計業界乃至市場投資人關注的議題。在審計過程中，會計師主導了查核案件的執行，是以會計師個人因素對於審計品質的影響更是受到各界競相檢視。會計師除產業專精之外，是否還有其它個人異質性會造成審計品質上之差異，為本研究所關注，而本文明星會計師之概念，即是建構在多面向的個人因素下，探索當中審計品質之差異。
本研究使用門檻式內生轉換模型(threshold type endogenous switching model, TESM)，含多種會計師個人因素之變數，其中包括了在會計學術界觀念尚不普遍的媒體資訊量與社會網絡中心衡量變數，以產生的門檻指標將樣本內會計師區分為明星會計師與一般會計師，而後比較兩者在會計師任期、事務所規模及客戶重要性上審計品質行為的差異，審計品質衡量方式則援用裁決性應計數。樣本選自1997年至2012年之上市櫃公司。
實證結果顯示，擁有越大量的正面媒體資訊、位居業界社會網絡越中心的位置、具備越高的產業專精數、查核越多的產業龍頭，都會增加成為明星會計師的機率。究其審計品質差異，明星會計師與一般會計師皆會隨任期增長提升其審計品質，且明星會計師提升的幅度較一般會計師要來得大。事務所規模則對明星會計師與一般會計師皆不具有顯著影響力。在客戶重要性方面，明星會計師未受到顯著的影響，但一般會計師卻會隨客戶重要性提升而損失審計品質。

Audit quality has been concerned by regulator, academia, audit firms and even the investor. During the audit case, audit partner is in charge of the procedure, so the personal trait of audit partner that may affect audit quality are very important. In addition to industry specialist, whether there are other personal heterogeneity may cause differences in audit quality is what this research concern for. The concept of Star CPA is consist of multiple individual factors, and further explore the difference of audit quality.
This study use threshold type endogenous switching model(TESM), containing a variety of variables audit partner personal factors, including media information and social networks centrality which are still new to accounting academia. Sample is divided into the star CPA and general CPA by threshold index, and then compare the two regions. Examine the difference of audit quality in tenure, auditor size and client importance. The Proxy of audit quality is discretionary accruals. Samples selected from 1997 to 2012 of listed companies.
The empirical results show that positive media information, socail network centrality, industry specialization and industry leader client will increase the chances of becoming a star CPA. Results also indicate the star CPA and general CPA will both enhance its audit quality with tenure, and the magnitude of the star CPA is greater than the general CPA. Auditor size has no significant influence on both regime. In terms of client importance, the star CPA is not significantly affected, but the audit quality of general CPA will decrease with client importance.

謝辭 I
中文摘要 II
英文摘要 III
目錄 IV
表目錄 VI
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 2
第三節 研究流程 3
第貳章 文獻探討 5
第一節 會計師個人與審計品質 5
第二節 會計師任期與審計品質 7
第三節 會計師事務所規模與審計品質 12
第四節 客戶重要性與審計品質 16
第參章 研究方法 20
第一節 研究假說 20
第二節 實證模型 23
第三節 變數定義 25
第四節 樣本選取 30
第肆章 實證結果 32
第一節 敘述性統計 32
第二節 迴歸結果分析 34
第三節 額外測試 36
第四節 敏感性測試 37
第伍章 結論與建議 42
第一節 研究結論 42
第二節 管理意涵與研究貢獻 42
第三節 研究限制 42
參考文獻 44

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