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研究生:李俊毅
研究生(外文):Jyun-Yi Li
論文名稱:會計師查核負擔對審計品質之影響
論文名稱(外文):The Influence of Audit Burden on Audit Quality
指導教授:許書偉許書偉引用關係
指導教授(外文):Shu-Wei Hsu
學位類別:碩士
校院名稱:東海大學
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:51
中文關鍵詞:審計品質查核負擔事務所組別裁決性應計數
外文關鍵詞:Audit qualityAudit burdenAudit groupDiscretionary accruals
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  • 被引用被引用:3
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根據 DeAngelo (1981b) ,審計品質會受到會計師獨立性與查核能力的影響。而過去文獻大多由會計師獨立性去評估其審計品質,本研究則由查核能力的角度去檢視會計師查核負擔對審計品質之影響。當會計師查核負擔增加時,可能影響其發現財務報表錯誤的機率,導致審計品質變差。
本研究以2004年及2005年由國內四大事務所內部組別所查核之上市、上櫃公司共計1,741筆觀察值為樣本,以裁決性應計數作為審計品質的代理變數,並藉由小規模客戶及查核客戶數來探討查核負擔是否會影響會計師的審計品質。
實證結果顯示,組別中小規模客戶比重及會計師查核客戶數皆與裁決性應計數的絕對值呈顯著正相關。進一步分析發現,小規模客戶比重及會計師查核客戶數與裁決性應計數為正的公司之間,呈顯著正相關。另一方面,小規模客戶比重與裁決性應計數為負的公司之間,並無明顯關聯性;而會計師查核客戶數則與其呈顯著負相關。因此,由實證結果可推論出,當組別中小規模客戶的比重越大及會計師查核客戶數越多時,會計師會因工作量變大,導致查核負擔變重,造成其較不容易偵測到客戶財務報表中的重大誤述,使得管理當局有較大的盈餘管理空間,審計品質因而變差。最後,本研究建議會計師事務所於訂定審計公費時,應考慮執行審計服務所需投入的查核成本來做為訂價的基礎,以避免會計師為維持利潤而造成負擔過重,導致審計品質受損。
According to DeAngelo (1981b), audit quality was affected by auditor independence and competence. However, most literatures explored audit quality from auditor independence. This study explores that the influence of audit burden on audit quality from auditor competence. When CPA have heavier audit burden, the probability that they discover a breach in the client’s accounting system would be reduced and it results in lower audit quality.
This study proxies audit quality by discretionary accruals and proxy audit burden by small clients and number of auditee and examines whether auditors allow more discretionary accruals to clients from audit burden from a sample of 1,741 observations audited by audit group of Big Four firms in 2004 and 2005.
The evidences indicate that audit groups have more small clients and more auditee, auditors tend to permit higher level of discretionary accruals. For companies with positive discretionary accruals, auditors are found to allow more income-increasing accruals if audit groups have more small clients and more auditee. On the contrary, small clients do not significantly associate with negative accruals. However, the auditors tend to permit more income-decreasing accruals if audit groups have more auditee. This study’s findings imply that, when audit burden is heavier, it results in lower audit quality. This study suggests that audit firms setting audit fees should base on audit costs to avoid heavier audit burden.
謝辭 I
摘要 IV
Abstract V
圖目次 VI
表目次 VII
目錄 VIII
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 論文架構 6
第貳章 文獻探討 8
第一節 審計市場之供需 8
第二節 盈餘管理之相關文獻 9
第三節 審計品質之相關文獻 10
第四節 公費、查核成本與客戶規模 15
第五節 台灣審計市場 16
第參章 研究方法與設計 18
第一節 研究假說 18
第二節 變數定義 21
第三節 實證模型 27
第四節 研究期間與選樣標準 29
第肆章 實證結果與分析 31
第一節 樣本資料分析 31
第二節 敘述性統計與相關係數矩陣 34
第三節 複迴歸結果分析 37
第伍章 結論與建議 45
第一節 研究結論 45
第二節 研究貢獻 46
第三節 研究限制 46
參考文獻 48
ㄧ、中文部份
李建然與林秀鳳,2005,會計師任期與異常應計數之關聯性研究,管理評論,第4期 (10月) : 103-126。
李建然與陳政芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論,第38期 (1月) : 59-80。
林谷峻,1992,我國會計師事務所合夥人盈餘分配報導,會計研究月刊,第78期,62-65。
洪玉美,1995,會計師財務報表簽證之法律責任:責任歸屬與第三人範圍之研究,國立臺灣大學會計研究所碩士論文。
楊炎杰與官月緞,2006,客戶重要性與非審計服務是否影響審計品質?Enron後的觀察,會計評論,第43期 (7月) : 27-61。
賴春田,2000,會計師的業務、責任及會計師事務所組織的演變,國立臺灣大學會計研究所碩士論文。
二、英文部份
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