臺灣博碩士論文加值系統

私立大專院校委託會計師查核簽證財務報表已行之多年，會計師選任模式也一再變動，會計師事務所是否提供更好的審計品質並不得而知，而五大會計師事務所在私校審計市場是否維持高審計品質，此為值得關切的議題。本研究以台灣私立大專院校為研究對象，針對教育部委託會計師專案查核私立大專院校，並依教育部是否補助審計公費將會計師選任模式分為自選(教育部補助半數審計公費)、公開招標指派(全數補助)及自選(不補助審計公費)三種選任模式下進行探討，尋找會計師選任模式與審計品質間之關聯性。本研究主要目的為：(一)五大會計師事務所在私校審計市場是否維持企業審計市場之高審計品質。(二)三種會計師選任模式中，以何種模式審計品質較佳。
本研究實證結果發現：(一)五大會計師事務所查核學校之盈餘管理程度比非五大查核學校低，意味著高審計品質查核人員之專業能力較強並具有超然獨立性，可阻止或降低盈餘管理。(二)在九十三學年度自行遴選(教育部不補助審計公費)會計師事務所模式之下，依私立大學體系、私立技職體系或私立大專校院三種分類其整體盈餘管理程度皆較低，整體審計品質較高，故本研究認定其為最適之會計師選任模式。本文結果可提供非營利組織及教育部在選任會計師或制定相關政策時具有重要參考價值。

The private university commission the CPA to audit financial report have already for many years , the CPA selection model also change again and again, so CPA along with choose whether change of selection model policy provides better audit quality or not, this subject is worthy to be deeply concerned; Besides, the big five accounting firms in private school audit market whether maintenance a high audit quality in the enterprise, then is another one important research problem.
This study takes the private university in taiwan as a research object, examines the relationship between three kinds of CPA selection model and audit quality . The present study has two objectives. First,to prove the big five accounting firms in private school audit market also have high audit quality；Second, to find out the optimal CPA selection model.
The empirical results show that (1)the big five accounting firms have lower discretional accruals,so higher quality auditors can reduce earnings management；(2)selection model for 93academic year have lower discretional accruals, the whole audit quality is higher,so it is the optimal CPA selection model. The results showed in the paper can provide the Ministry of Education and Nonprofit Organization While choosing CPA or make the relevant policy have important reference value.

摘要................................................i
目錄............................................... ii
圖目錄.............................................iii
表目錄............................................ iv
第一章 緒論.........................................1
第一節 研究動機....................................1
第二節 研究目的....................................4
第三節 研究貢獻....................................4
第四節 論文架構....................................5
第二章 文獻探討.....................................6
第一節 私立大專院校委外審計之相關法令及隱含效益....6
第二節 當代非營利組織財務操弄......................9
第三節 會計師選任模式.............................11
第四節 審計品質...................................14
第三章 研究方法....................................18
第一節 觀念性架構.................................18
第二節 樣本選取...................................19
第三節 盈餘管理現象...............................20
第四節 研究假說...................................23
第五節 實證迴歸模型與代理變數定義.................26
第四章 實證結果與分析..............................28
第一節 敘述性統計分析.............................28
第二節 審計品質與盈餘管理現象之衡量與分析.........33
第三節 最適會計師選任模式之衡量...................36
第四節 多變量分析.................................41
第五章 結論與建議..................................44
第一節 研究結論與建議.............................44
第二節 未來研究建議...............................46
第三節 研究限制.................................. 46
參考文獻...........................................47

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