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研究生:陳怡婷
研究生(外文):Yi-Ting Chen
論文名稱:盈餘品質對出具意見書之影響
論文名稱(外文):The effect of earning quality on the opinion.
指導教授:鍾彩焱
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:38
中文關鍵詞:公費盈餘品質意見書
外文關鍵詞:Audit feesEarning QualityOpinion
相關次數:
  • 被引用被引用:0
  • 點閱點閱:160
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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
本研究以2002至2006年四大事務所查核的北美上市與上櫃公司為研究對象,以Logistic迴歸模型,探討審計公費、非審計公費、總公費及盈餘品質對其簽發繼續經營有疑慮審計意見的影響。實證結果發現審計公費、非審計公費、總公費與會計師出具繼續經營疑慮意見呈現顯著的正相關,顯示當會計師收取高於正常水準審計公費、非審計公費、總公費之公費,並未發現會計師會因此折損其獨立性,進而降低審計品質之現象,使簽發繼續經營有疑慮審計意見之可能性下降,本研究推論其原因為支持DeFond et al.(2002)聲譽資本的看法。此外,對於衡量盈餘品質之變數,會計基礎之盈餘持續性愈好,會計師簽發繼續經營有疑慮審計意見之可能性下降;而市場基礎之盈餘時效性愈好,會計師簽發繼續經營有疑慮審計意見之可能性愈高。
Using the sample comprised of public companies in North America that are audited by the Big 4 during 2002-2006. I use a Logistic regression to test the impact of audit fees, non-audit fees, total fees and earning quality on going-concern opinion. The empirical results show that audit fees, non-audit fees and total fees has positive association with going-concern opinion, indicating that additional fees received by auditors may not adversely impair auditor independence. It is consistent with the viewpoints of reputation capital (DeFond et al., 2002).
Furthermore, when higher earning quality, proxied by earning persistence in accounting-based attribute, the results show that auditors will less likely to issue going-concern opinions. I also find the auditors are more likely to issue going-concern opinions when the earning timeliness in market-based earnings is better.
摘 要 I
ABSTRACT II
誌 謝 III
目 錄 IV
表目錄 V
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 4
第三節 論文架構 5
第二章 文獻探討與假說建構 6
第一節 文獻探討 6
第二節 假說建構 13
第三章 研究設計與方法衡量 14
第一節 實證模型與變數衡量 14
第二節 資料來源與樣本選取 26
第四章 實證分析 27
第一節 樣本統計資料 27
第二節 敘述統計分析 28
第三節 Logistic迴歸分析 30
第五章 結論與建議 33
第一節 研究結論 33
第二節 研究限制與建議 34
參考文獻 35

表目錄
表4-1樣本意見型態分類 27
表4-2被解釋變數-查核意見型態(OPINION)各年度的分佈 27
表4-3各變數之敘述性統計 29
表4-4 Logistic迴歸分析結果 32
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。
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