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研究生:黃小玲
研究生(外文):Hsiao-Ling Huang
論文名稱:盈餘品質對公費訂價之影響
論文名稱(外文):The effect of earning quality on the pricing of fees
指導教授:鍾彩焱
指導教授(外文):Tsai-Yen Chung
學位類別:碩士
校院名稱:元智大學
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:2009
畢業學年度:97
語文別:中文
論文頁數:33
中文關鍵詞:盈餘品質會計師公費pooled-regression
外文關鍵詞:earning qualityfeespooled-regression
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本研究目的是在調查盈餘品質對公費訂價之影響。本文結合Francis et al.(2004)盈餘品質因素及會計師公費,資料取自於2002~2006年由4大(Big 4)會計師事務所查核的北美上市上櫃公司,共有5,543筆(firm-year)觀察值,建立pooled-regression公費模型來實證測試。實證結果得證:盈餘品質亦是影響公費訂價的主要因素之一。以Francis et al.(2004)之應計品質(Accrual Quality)、持續性(Persistence)、平穩性(Smoothness)、價值攸關性(Value Relevance)皆是由於盈餘品質較差,則審計工作需要投入更多之查核努力,導致公費提高。然而,以Francis et al.(2004)之盈餘的預測力(Predictability)作為盈餘品質的代理變數,則是顯現盈餘品質較好,則公費收取會較多。
The purpose of this paper is to investigate the effect of earning quality on the pricing for auditor services. This study links earning quality and fees. The data are from North America’s public firms which are audited by Big4. There are 5,543 observations in my final sample. I use pooled-regression to examine the hypothesis and the results show that earning quality is one of the major factors that affect fees. The higher the earning quality as proxied by Accrual Quality, Persistence, Smoothness, and Value Relevance, the lower the fees charged by the auditors. However, if the proxy variable is Predictability, the better earning quality is associated with higher fees.
目錄
中文摘要 I
ABSTRACT II
誌謝 III
目錄 IV
表目錄 V
第一章 緒論 1
第二章 文獻探討與假說建立 4
第三章 研究方法與設計 9
第一節、實證模型之設定 9
第二節、變數之定義與衡量 12
第三節、樣本選取及基本分析 19
第四章 多元迴歸實證分析 24
第五章 結論與建議 29
參考文獻 31

表目錄
表 1 各變數之敘述統計表(單位:百萬) 21
表 2 自變數間之Pearson相關係數矩陣 22
表 3 多元迴歸結果 27
一、中文部份
姜家訓與楊雅雯,2005,會計師事務所之產業專精及查核年資與盈餘品質之關係,當代會計,第六卷,第一期:23-60。
二、英文部份
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Francis, J., R. LaFond, P. Olsson., and K. Schipper(2005).The market pricing of accruals quality. Journal of Accounting & Economics, 39, 295-327.
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Givoly, D. and C. Hayn.(2000). The changing time-series properties of earnings, cash fiows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics, 29, 287-320.
Kothari, S. P., A. J. Leone, and C. E. Wasley(2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics,39(1), 163-197.
Lenhart,N., and P. Defliese(1957). Montgomery’s Auditing. 8th ed. New York:Ronald Press.
Lev, B.(1983). Some economic determinants of the time-series properties of earnings. Journal of Accounting and Economics, 5, 31-38.
Lipe. R.(1990).The relation between stock returns and accounting earnings given alternative information. The Accounting Review,65,49-71.
O''Keefe, T., R. King and K. Gaver (1994).Audit fees, industry specialization, and compliance with GAAS reporting standards. Auditing:A Journal of Practice & Theory ,13,41-55.
Palmrose, Z. (1986).The Effect of non-audit services on the pricing of audit services: Further evidence. Journal of Accounting Research, 24(2), 405-411.
Pope, P., and M. Walker.(1999).International differences in the timeliness, conservatism and classification of earnings. Journal of Accounting Research , 37 (Supplement),53-99.
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