臺灣博碩士論文加值系統

財務報表所報導之內容係為企業之財務狀況與經營成果，並提供投資大眾相關資訊，於是財務報表所表達之盈餘品質便相當重要，而為了達到使財務報導具有較高的可靠性、維持公司盈餘品質之目標，可以透過各項審計職能來達到監督的效果，減少公司盈餘管理之行為，因此本研究探討公司盈餘品質與內部審計職能、外部審計職能之間的關聯性。
本研究以2012年到2015年台灣上市公司作為研究對象，使用三種方式衡量盈餘品質，包括：盈餘管理(EM)、實質盈餘管理(REM)、盈餘平穩化(ACC)，分析1. 內部審計職能與公司盈餘品質是否存在顯著關聯性。2. 外部審計職能與公司盈餘品質是否存在顯著關聯性。3. 加入營運績效因子後，內部審計職能與外部審計職能是否與公司盈餘品質存在顯著關聯性。
本研究結果顯示1. 公司更換事務所(CHANGE_FIRM)、設立審計委員會(AC)、危機事件(EVENT)、審計公費(AF)、同產業超額現金流量報酬率 (∆CFROA)皆與盈餘管理(EM)呈顯著關聯性。2. 公司設有審計委員會(AC)、事務所為四大所(BIG4)、借款依存度(DE)、同產業超額現金流量報酬率(∆CFROA)、營運複雜度(COMPLEXITY)與實質盈餘管理(REM)皆呈顯著關聯性。3. 更換會計師(CHANGE_CPA)、更換事務所(CHANGE_FIRM)、事務所為四大所(BIG4)、審計公費(AF)、營運複雜度(COMPLEXITY)與盈餘平穩化皆(ACC)為顯著關聯性。

Financial statements analyze the financial status and operating results of the organization and provide relevant information for investors; hence the earnings quality expressed is very important. Through effective audit supervision we can strengthen the credibility of financial report, maintain the quality of earnings and reduce the earnings management behavior.
This study investigates the correlations among companies’ earnings quality and internal and external audit. We used the listed companies in Taiwan during the period 2012 – 2015, and three methods including the earnings management, real earnings management and earnings smoothing, to measure the earnings quality.
On the basis of (1) firm change, (2) has audit committee, (3) has crisis event, (4) audit fees and (5) excess cash flow rate of return the results significantly correlated to the earnings management. On the basis of (1) has audit committee, (2) is big four, (3) ratio debt and equity, (4) cash flow return on assets and (5) operational complexity the results significantly correlated to the real earnings management. It also show significant relevancy with the earnings smoothing on the basis of (1) change CPA, (2) firm change, (3) is big four, (4) audit fees and (5) operational complexity.

摘要 i
Abstract ii
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究架構 3
第二章 文獻探討 5
第一節 內部審計職能 5
第二節 外部審計職能 6
第三節 盈餘品質 7
第三章 研究方法 9
第一節 研究假說 9
第二節 樣本選取及資料來源 12
第三節 變數設計與定義 13
第四節 實證模型 24
第四章 實證結果與分析 26
第一節 敘述統計分析 26
第二節 相關係數分析 28
第三節 實證結果分析 30
第五章 研究結論與建議 38
第一節 結論 38
第二節 研究限制與未來建議 39
參考文獻 40

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