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研究生:蔡宜呈
研究生(外文):Yichen Tsai
論文名稱:商業互補、會計師客戶數與審計品質
論文名稱(外文):Business Complementarity, CPA’s Client numbers and Audit Quality
指導教授:許恩得許恩得引用關係
指導教授(外文):En-te 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:50
中文關鍵詞:商業互補供應鏈審計品質
外文關鍵詞:business complementaritysupply chainaudit quality
相關次數:
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  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
傳統的審計文獻認同DeAngelo (1981b) 之觀點:會計師的客戶數與審計品質呈正相關。在知識經濟時代,「商業互補」已成為公司的重要策略,此策略是否導致會計師提高對查核公司之經濟依賴,降低其審計品質,因而改變會計師客戶數與審計品質之關係,是一個值得探討的問題。由於在相同供應鏈之公司,彼此具有商業互補關係,本研究探討在相同的供應鏈之下,會計師的客戶數與審計品質之間是否仍維持正相關。本研究以裁決性應計數衡量審計品質,發現會計師單查核一家公司的審計品質顯著高於同時查核公司與其供應商(或顧客);換言之,當考慮商業互補之變數後,會計師的客戶數與審計品質呈顯著負相關。本研究進一步比較公司、供應商與顧客是否由同一會計師查核之審計品質差異,仍發現考慮商業互補的變數之後,DeAngelo (1981b)之觀點需要修正。
In previous auditing literatures, researchers agreed the argument posited by DeAngelo(1981b) that there was positive relationship between CPA’s number of clients in audit firm and audit quality. Increasing business complementarity has become an important strategy for companies in the knowledge-based economy. I postulate that business complementarity will decrease audit quality because CPA’s increased economic dependence upon its audited companies. Therefore, it needs to re-test DeAngelo’s(1981b) perspective. I investigate whether the positive relationship between the number of clients in audit firm and audit quality (measured by discretionary accruals) in a supply chain, which business complementarity may exists among companies, in this paper. I find that audit quality is higher significantly if CPA audited one company than audited both the audited company and its supplier (or customer). In other words, after considering business complementarity, I find that there is negative relationship between CPA’s client numbers and audit quality. Further, I test whether auditor’s audit quality will change if the company and its supplier and customer were audited by the same auditor or not. All of my results do not support DeAngelo’s(1981b) argument.
謝辭 II
摘要 III
Abstract V
圖目次 VII
表目次 VIII
壹 緒論 1
第一節、研究背景與動機 1
第二節、研究目的 2
第三節、論文架構 4
第四節、發現與貢獻 6
貳 文獻探討與假說發展 7
第一節、商業互補 7
第二節、供應鏈體系 9
第三節、審計品質 11
第四節、假說發展 18
參 研究設計 20
第一節、變數衡量 20
第二節、實徵模型 24
第三節、樣本選取 25
肆 實徵結果 26
第一節、基本資料 26
第二節、迴歸結果 29
第三節、額外測試 40
第四節、穩健性測試 44
伍 結論與建議 46
參考文獻 47
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