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研究生:溫玉菁
研究生(外文):Yu-Jing Wun
論文名稱:會計師產業專精與盈餘品質之關聯
論文名稱(外文):The Association between Auditor Industry Specialization and Earnings Quality
指導教授:黃德芬黃德芬引用關係
指導教授(外文):Der-Fen Huang
學位類別:碩士
校院名稱:國立東華大學
系所名稱:企業管理學系
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2008
畢業學年度:96
語文別:中文
論文頁數:77
中文關鍵詞:裁量性應計項目盈餘品質雙簽制度產業專精盈餘持續性
外文關鍵詞:earnings persistenceindustry specializationdual attestationearnings qualitydiscretionary accruals
相關次數:
  • 被引用被引用:29
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  • 下載下載:300
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過去文獻對於產業專精與盈餘品質之研究大多以會計師事務所為產業專精之衡量標的,然國內之查核報告實以雙會計師個人名義簽署之,本研究旨在探討於台灣雙簽制度下會計師個人產業專精與其受查公司盈餘品質之關聯,並以應計數品質與盈餘持續性作為盈餘品質之代理變數,產業專精則依Balsam et al. (2003) 所發展之六項產業專精作為實證衡量,以1990年至2006年台灣上市上櫃公司為樣本。實證結果發現,當主簽會計師具產業專精時,確實得以限制受查公司藉裁量性應計項目施行盈餘管理之能力,且當副簽會計師具產業專精時,受查公司之盈餘持續性較高,意即當會計師具產業專精時,其所查核之公司確實有較高之盈餘品質;此外,多項敏感性分析的結果顯示本文之實證結果具有穩健性。
Prior studies have examined the association between auditor firms’ industry specialization and earnings quality. However, the audit environment in Taiwan is different from U.S.A. The audit regulation in Taiwan requires that two auditors jointly issued an audit opinion on the financial statements of a listing company. This is called “dual attestation” mechanism. Hence, this study examines the association between earnings quality and auditor industry specialization under the dual attestation mechanism in Taiwan. We compare the absolute level of discretionary accruals and earnings persistence of firms audited by industry specialists with those of firms not audited by industry specialists. Because industry specialization is unobservable, we use six proxies for it. The empirical results show that clients of industry specialists have lower discretionary accruals and higher earnings persistence than clients of non-specialists. In addition, several sensitivity analyses indicate the empirical results are robust. These findings are consistent with clients of industry specialists having higher earnings quality than clients of non-specialists.
摘要 I
ABSTRACT II
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 4
第二章 文獻探討與假說發展 5
第一節 盈餘管理與盈餘品質 6
第二節 盈餘品質檢驗方法之相關文獻 9
第三節 審計產業專精之相關研究 13
第四節 假說發展 17
第三章 研究設計 19
第一節 樣本選擇 19
第二節 變數定義 21
第三節 實證模型 27
第四章 實證結果與分析 29
第一節 敘述統計 29
第二節 相關係數矩陣 32
第三節 實證結果 39
第四節 敏感性分析 45
第五章 結論與建議 59
第一節 研究結論 59
第二節 研究限制與建議 61
參考文獻 63
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