臺灣博碩士論文加值系統

本研究主要探討是否由大型會計師事務所審計的公司，其財務報表的操縱程度會低於由非大型會計師事務所審計的公司。本篇沿用Beneish (1999) 及Beneish et al. (2013) 所設計模型之方法，樣本期間為1999年至2008年的美國公司，並包含超過兩萬筆樣本。
本篇實證結果發現，公司若由大型會計師事務所審計，其財務報表操縱程度低於非大型會計師事務所。換句話說，這代表大型會計師事務所的審計品質優於非大型會計師事務所。此外，由本篇模型還可發現，應計項目的解釋能力大幅降低，表示公司從事應計基礎盈餘管理的行為是明顯下降，進而轉為實質盈餘管理之方式。

This study examines whether companies audited by large accounting firms (big 4) have lower earnings manipulation. This study uses M-score model designed by Beneish (1999) and Beneish et al. (2013). And I develop this model with new data containing over 20000 American samples from 1999 to 2008.
Using the M-score model, I find that those who were audited by large accounting firms have lower probability of manipulation. In other words, large accounting firms have better audit quality then small ones. Moreover, this study also finds that firms switched from accrual‐based to real earnings management methods.

第1章 緒論 1
1.1 研究動機與目的 1
1.2 研究架構 3
第2章 文獻探討 5
2.1 盈餘管理 5
2.2 審計品質 6
第3章 研究設計 9
3.1 實證模型與變數定義 9
3.2 樣本選取與資料來源 12
第4章 實證結果與分析 15
4.1 敘述統計與相關分析 15
4.2 迴歸分析結果 20
第5章 研究結論與限制 23
參考文獻 25

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