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研究生:莊巧毓
研究生(外文):Chuang,Chiao-Yu 
論文名稱:控制股東股權結構與會計師選擇關聯性之研究
論文名稱(外文):A study on the association between ownership structure and auditor choice
指導教授:邱士宗邱士宗引用關係
指導教授(外文):CHIU, SHIH-TSUNG
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:會計學系
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:2007
畢業學年度:95
語文別:中文
論文頁數:56
中文關鍵詞:股權結構會計師選擇
外文關鍵詞:ownership structureauditor choice
相關次數:
  • 被引用被引用:2
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本研究之目的為探討在初次上市與更換會計師之兩個不同時點,我國上市公司控制股東代理問題對公司選擇會計師之影響,即控制股東之股權結構是否為公司選擇會計師時所考量之因素。實證結果顯示,對初次上市公司而言,控制股東之控制權與選擇具聲譽會計師呈負相關但未達顯著性;而控制股東股權偏離確實會影響公司選擇具聲譽之會計師。此外,在控制股東參與管理與其控制董事席次方面,結果雖呈正相關但未達顯著性。整體來看,部分假設未得到支持,其可能原因為控制股東代理問題也許並非初次上市公司選擇會計師時所考量之唯一因素。另一方面,在公司更換會計師之實證結果顯示,控制股東控制權與股權偏離對公司更換會計師之決策並無顯著影響。
This study investigates whether the agency problem arising from controlling shareholders of companies listed in Taiwan affects auditor choice. The empirical results includes two parts. For the IPO firms, when the control right of the controlling shareholders is higher, the probability that the firm engages a Big Six auditor is lower. But the result is statistically insignificant. However, when a divergence between cash-flow rights and control rights of the controlling shareholders is larger, firms are more willing to appoint Big Six auditor. Furthermore, whether the controlling shareholders control the manager and hold larger proportion of board seats doesn’t affect firms’ decisions about appointing Big Six auditors. Overall, some hypotheses are not supported. The possible reason is that the agency problem arising from controlling shareholders may not be the only consideration for the IPO firms in selecting auditors. On the other hand, there is no significant relationship between control rights and ownership divergence of the controlling shareholders and auditor switching decisions of IPO firms.
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 2
第三節 論文架構 3
第二章 文獻探討 5
第一節 股權結構與代理問題 5
第二節 會計師選擇 9
第三章 研究設計 14
第一節 研究假說 14
第二節 研究樣本 19
第三節 控制權與現金流量請求權之衡量 21
第四節 實證模型與變數衡量 23
第四章 實證結果與分析 32
第一節 初次上市公司會計師選擇之檢定 32
第二節 更換會計師公司會計師選擇之檢定 40
第五章 結論與建議 48
第一節 結論 48
第二節 研究限制與建議 50

參考文獻 51

圖目錄
圖1-1 研究流程圖 4
圖3-1 控制股東(王家)對A、B上市公司股權結構圖 22
圖3-2 控制股東(王家)對A、B上市公司之交叉持股股權結構圖 22
表目錄
表3-1 變數彙總表 30
表4-1 初次上市公司之基本統計量 33
表4-2 全部樣本(N=221)之常態性檢定 34
表4-3 全部樣本(N=221)之Logistic迴歸結果 35
表4-4 全部樣本(N=221)之Mann-Whitney U 檢定 38
表4-5 全部樣本(N=221)卡方同質性檢定 39
表4-6 更換會計師當年之基本統計量 41
表4-7 更換會計師後一年之基本統計量 43
表4-8 更換會計師當年與後一年之常態檢定 44
表4-9 更換會計師之Logistic迴歸結果 45
表4-10 更換會計師公司(N=17)之Mann-Whitney U 檢定 47
一、中文部分
1.王正中,1997,台灣上市公司代理問題與會計師更換之關聯性實證研究,國立中正大學會計研究所碩士論文
2. 王鈴,1999,傳統審計品質代理變數之研究,私立東吳大學會計研究所碩士論文
3. 呂相瑩,1988,審計品質變動與代理變數之研究,國立政治大學會計研究所碩士論文
4. 林明謙,2001,股權結構、董事組成對大股東介入股市行為影響之研究,私立輔仁大學金融所碩士論文
5. 林柏全,2003,董監事會特性與強制性財務預測準確性之關聯性研究,國立政治大學會計研究所碩士論文
6. 柯承恩,1992,上市公司之簽證市場競爭分析,會計研究月刊,第79期:30-33
7. 施春成,1993,臺灣新上市公司特有風險與會計師選擇之研究,國立台灣大學碩士論文
8. 翁淑育,2000,台灣上市公司股權結構、核心代理問題與公司價值之研究,私立輔仁大學金融所碩士論文
9. 許翠之,2004,股權結構對盈餘管理及會計師選擇之影響,私立中原大學會計研究所碩士論文
10. 蔡信夫、鍾惠民、林詩韻,2003,控制股東代理問題與盈餘資訊內涵之關聯性研究─以台灣上市公司為例,當代會計,第4卷第3期,頁143-168
11. 黃郁芬,1991,公司特性、裁量性應計項目與審計品質關聯性之研究,國立政治大學會計研究所碩士論文
12. 莊秀萍,2002,審計需求假說與會計師選擇及更換之實證研究,國立台北大學會計研究所碩士論文
13 盧鈺欣,2005,集團企業最終股權結構對會計師選擇之影響,國立彰化師範大學會計研究所碩士論文

二、英文部分
1. Becker, C. L., M. L. Defond, J. Jiambalvo and K. R. Subramanyam, 1998, “The effect of audit quality on earnings management.”, Contemporary Accounting Research 15 : 1-24.
2. Bushman, R. M., and A.J. Smith, 2001, “Financial accounting information and corporate governance”, Journal of Accounting Economics 32:237-333.
3. Berle, A. and Means. G. C., 1932, “The moder corporation and private property”, New York: Macmillan Publishing Co.
4. Chow, C.W., 1982, “The demand for external auditing: size, debt and ownership influences”, The Accounting Review 57:272-291.
5. Chow, C., and S. Rice, 1982, “Qualified audit opinion and auditor switching”, The Accounting Review 57:326-335.
6. Choi , J. H. and T.J. Wong, 2002, “Audit markets and legal environments :an international investigation” Working paper, The Hong Kong University of Science and Technology.
7. Claessens, S., S. Djankov, J. P. H. Fan, and L. H. P. Lang, 1999, “Expropriation on minority shareholders:evidence from East Asia”, working paper, World Bank.
8. Claessens, S., S. Djankov, and L. H. P. Lang., 2000, “The separation of ownership and control in East Asian corporations.”, Journal of Financial Economics 58:81-112.
9. Claessens, S., S. Djankov, J. P. H. Fan, and L. H. P. Lang , 2002, “Disentangling the incentive and entrenchment effect of large shareholdling” ,Journal of Finance 57:2741-2771
10. DeFond, M.L., 1992, “The association between changes in client firm agency costs and auditor switching.”, Auditing: A Journal of Practice and Theory 11 :16-31.
11. Datar, S. M., G. A. Feltham, and J. S. Hughes, 1991,“The role of audits and audit quality in valuing new issues”, Journal of Accounting and Economics 14:3-49
12. Fama, E.F., 1980, “Agency problems and the theory of the firm”, Journal of Political Economy 88:288-307
13. Fama, E. F., and M. C. Jensen, 1983, “Separation of ownership and control”, Journal of Law and Economics 26:301-325.
14. Fan, J. P.H., and T.J. Wong, 2002, “Corporate ownership structure and the informativeness of accounting earnings in East Asia”, Journal of Accounting and Economics 33:401-425
15. Fan, J. P. H., and T. J. Wong, 2005, “Do external auditors perform a corporate governance role in emerging markets? Evidence form East Asia.”, Journal of Accounting Research 43 : 35-72.
16. Francis, J. R. and E. R. Wilson, 1988, “Auditor change: a joint test of theories relating to agency costs and auditor differentiation”, The Accounting Review 63: 663-682.
17. Francis, J. R., E. L. Maydew, and H. C. Sparks., 1999, “The role of big 6 auditors in the credible reporting of accruals”, Auditing:A Journal of Practice and Theory 18:17-34.
18. Healy, P., and T. Lys, 1986, “Auditor changes following big eight mergers with non-big eight audit.”, Journal of Accounting and Public Policy 5: 251-265.
19. Jensen, M.C., and W.H. Meckling, 1976, “Theory of the firm:managerial behavior, agency cost and ownership structure”, Journal of Finance Economics 3:305-360.
20. Jeremy S. S. Edwards & Alfons J. Weichenrider, 1999, " Ownership concentration and share valuation:evidence from Germany ", Working Paper Series, pp.1-33
21. La Porta, R., F. Lopez-de-Silanes, and A. Shleifer, 1999, “Corporate ownership around the world, “ Journal of Finance, 54, 471-517.
22. La Porta R., F. Lopez-de-Silanes, A. Shleifer, & R. Vishny, 2002, “Investor protection and corporate governance,” Journal of Finance 57:1147-70.
23. Palmrose, Z. V. ,1988, "An analysis of auditor litigation and audit service quality", The Accounting Review 63: 55-73.
24. Shleifer, A. and Vishny, R. W., 1986,“Large shareholders and corporate control”, Journal of Political Economy 94:461-488.
25. Shleifer, A., and R. Vishny, 1997, “A survey of corporate governance,” Journal of Finance 52, 737-783.
26. Simunic, D., and M. Stein, 1987, “Product differentiation in auditing: auditor choice in the market for unseasoned new issues”, Canadian Certified General Accountants’ Research Foundation.
27. Teoh, S. H., and T. J. Wong., 1993,“Perceived auditor quality and the earnings responses coefficient.”, The Accounting Review 68:346-666.
28. Wallace W. A., 1985, "The economic role of the audit in free and regulated markets", New York: Touche Ross
29. Williamson, O.E., 1983,“Organization form, residual claimants, and corporate control. ”Journal of Law & Economics 26: 351-366.
30. Wiwattanalantang, Y., 2001,“Controlling shareholders and corporate value: evidence from Thailand”, Pacific-Basin Finance Journal 9:323-362.
31. Yeh, Y. H., T. S. Lee and T. Woidtke, 2001, “Family control and corporate governance: evidence from Taiwan”, International Review of Finance 2: 21-48.
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