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研究生:楊又蓉
研究生(外文):Yu-Jung Yang
論文名稱:會計師回任與審計品質
論文名稱(外文):CPA Re-engagement and Audit Quality
指導教授:官月緞官月緞引用關係
指導教授(外文):Yue-Duan Guan
學位類別:碩士
校院名稱:銘傳大學
系所名稱:會計學系碩士班
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:2010
畢業學年度:98
語文別:中文
論文頁數:77
中文關鍵詞:盈餘管理審計品質公司治理會計師回任
外文關鍵詞:Corporate GovernanceAudit QualityCPA Re-engagementEarning Management
相關次數:
  • 被引用被引用:2
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本研究以裁決性應計數衡量公司管理當局盈餘管理程度,作為審計品質之代理變數,研究期間為1999年至2008年,探討影響會計師輪調後回任的因素,及研究2003年及2004年會計師輪調後回任與回任速度對審計品質的影響。為控制自我選擇偏誤,本研究使用Heckman (1979) 提出的兩階段程序,以Mills反比例估計可能存在的自我選擇問題。實證結果發現股份盈餘偏離差越大,會計師越不會回任;而獨立董監席次比例及董事長兼總經理與會計師回任之間的關聯性無一致方向。會計師回任與裁決性應計數絕對值之關聯性兩年度皆不顯著,代表輪調後回任對裁決性應計數似乎未有重大影響。而會計師越早回任,越能降低盈餘管理情形。
This study aims to explore the factors that affect CPA re-engagement and examine the relationship between CPA re-engagement and audit quality. Abnormal accruals are used to proxy audit quality and 2003 and 2004 are used as my analytical year respectively. This study uses the two-stage procedure proposed by Heckman (1979) to examine whether self-selection will affect CPA re-engagement. Empirical results show that the deviation between voting rights and cash flow reduces the likelihood of CPA re-engagement. However, the directional impact of independent director proportion and duality of CEO on CPA re-engagement is not consistent for different analytical year. The empirical results show that CPA re-engagement has no significant association with discretionary accruals. Furthermore, the empirical findings also show that the earlier the CPA re-engagement, the lower the earnings management magnitude.
目錄Ⅰ
圖目錄III
表目錄IV

第一章 緒論1
第一節 研究背景及動機1
第二節 研究問題2
第三節 研究貢獻4
第四節 研究架構及流程5

第二章 文獻回顧7
第一節 各國會計師任期輪調制度7
第二節 公司治理與會計師回任之關連10
第三節 會計師任期與審計品質之關連15
第四節 審計品質之衡量19

第三章 研究方法21
第一節 建立假說21
一、會計師回任之決定因素21
二、會計師回任與審計品質23
第二節 模型及變數 26
第三節 研究樣本38

第四章 實證結果與分析44
第一節 敘述性統計分析44
第二節 多元回歸模型分析45

第五章 結論與建議 62
第一節 研究結論62
第二節 研究限制與建議63

參考文獻64

圖 目 錄

圖1-1 研究流程圖6

表 目 錄

表1 會計師輪調及回任統計表39
表2 樣本敘述性統計量48
表3相關係數矩陣52
表4相關係數矩陣54
表5 影響會計師回任決定因素56
表6會計師回任對裁決性應計數之影響57
表7會計師回任速度對裁決性應計數之影響58
表8 影響會計師回任決定因素59
表9會計師回任對裁決性應計數之影響60
表10會計師回任速度對裁決性應計數之影響61
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