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研究生:譚珅杰
研究生(外文):Tan, Shen-Jie
論文名稱:安隆案、沙氏法案及博逹案對會計師獨立性影響之研究
論文名稱(外文):The Effects of the Enron Case, Sarbanes & Oxley Act and Procomp Case on Auditor Independence.
指導教授:范宏書范宏書引用關係
指導教授(外文):Fan, Hung-Shu
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:中文
論文頁數:79
中文關鍵詞:安隆案沙氏法案博逹案獨立性查核意見裁決性應計數
外文關鍵詞:Enron CaseSarbanes & Oxley ActProcomp Case IndependenceAudit Opinionand Discretionary Accruals
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本研究旨在探討安隆案、沙氏法案及博逹案發生後會計師的獨立性是否有提昇,會計師獨立性為審計品質之決性因素,故可透過審計品質來瞭解事件對於獨立性之影響。但審計品質具有不可觀察的特性,故本研究採用裁決性應計數、查核意見作為代理變數,來衡量會計師審計品質。為降低裁決性應計數之衡量誤差,本研究採用Kothari et al.(2005)作法加入當期ROA,以計算績效調整後裁決性應計數。
綜合實證結果得知,在安隆案發生後、沙氏法案頒行後及博逹案發生後等蔓延效果影響下,會計師的獨立性及審計品質確實是有改善。亦即,發生審計失敗的會計師事務所及其競爭對手,會加強審計工作程序的執行,同時會出具較保守的查核報告,也會要求客戶的裁決性應計數在較低的限制門檻,以提昇會計師的獨立性及審計品質。因此,本研究之安隆案發生後及沙氏法案頒行後之實證結果與傅鍾仁等(民94)及Lai(2004)等研究一致,但更發現博逹案發生後,會計師獨立性更進一步提升了。
This study is aimed at examining the effects of the Enron Case, Sarbanes & Oxley Act and Procomp Case on the auditors’ independence. That is to test whether the auditors’ independence and quality are enhanced after these events. Because of the inherent unobservability of auditors’ independence and quality, this study use audit opinion and discretionary accruals to proxy the auditors’ independence and quality. Furthermore, in order to reduce the possible measurement error in the estimation of earnings quality, this study adopts Kothari et al.(2005) performance adjustment method to include concurrent ROA in the cross-sectional Modified Jones Model.
The empirical results show that the contagious effects of the Enron case, Sarbanes & Oxley Act and Procomp case make the auditors improve their Independence and, hence, their audit quality. That is to say, the audit failure of failed auditors and their competitors reinforce audit procedures after these three events that make auditors issue more stringent audit opinion and their audit clients’ lower the magnitude of discretionary accruals than before. Hence, the Enron Case and Sarbanes & Oxley Act part of the empirical results are consistent with prior studies (e.g. Fu et al., 2005 and Lai, 2004). And this study evidences that the Procomp Case enhances auditors’ independence further.
目 錄
摘要……………………………………………… i
目錄………………………………………………iv
圖表目錄………………………………………… v
第一章 緒論………………………………………1
第一節 研究動機…………………………………1
第二節 研究目的…………………………………3
第三節 論文架構…………………………………4
第二章 文獻探討…………………………………6
第一節 會計師獨立性意義………………………6
第二節 審計品質的定義…………………………10
第三節 審計品質的衡量…………………………13
第四節 事件發生後會計師獨立性規範…………20
第三章 研究方法…………………………………25
第一節 研究假說之發展…………………………25
第二節 實證模式之設定及變數定義與衡量……29
第三節 研究樣本…………………………………43
第四章 實證結果與分析…………………………45
第一節 應變數敍述統計量………………………45
第二節 平均數檢定結果分析……………………48
第三節 相關係數檢定……………………………55
第四節 複迴歸結果分析…………………………62
第五節 敏感性分析………………………………67
第五章 結論與建議………………………………71
第一節 研究結論…………………………………71
第二節 研究限制與建議…………………………73
參考文獻………………………………………… 74
參考文獻
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