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研究生:陳盈均
研究生(外文):Ying-Chuan Chen
論文名稱:非審計服務公費對盈餘穩健程度之影響:再檢測
論文名稱(外文):Nonaudit Services and Earnings Conservatism: A Re-examination
指導教授:許永聲許永聲引用關係
指導教授(外文):Yun-Sheng Hsu
學位類別:碩士
校院名稱:國立中興大學
系所名稱:會計學研究所
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:54
中文關鍵詞:審計品質會計師獨立性盈餘穩健非審計服務
外文關鍵詞:Audit qualityAuditor independenceConservatismNonaudit services
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本文檢視會計師提供非審計服務是否使其獨立性遭受損害,以盈餘穩健程度作為衡量指標;當非審計服務的提供使會計師獨立性遭受損害而影響了審計品質,會使財務報表品質較差,而降低了盈餘穩健程度。本文延伸Ruddock, Taylor, and Taylor(2006)的研究,該研究指出,未預期非審計服務公費比率和穩健程度的降低之間並沒有關係。唯Ruddock, Taylor, and Taylor(2006)的研究樣本取自於澳洲,且研究期間是於沙氏法案(Sarbanes-Oxley Act of 2002)訂定之前,並以人工方式蒐集審計公費及非審計公費的資料;本文將研究對象變更為較具效率的美國資本市場並選擇沙氏法案訂定後為研究期間,且改善人工蒐集資料的缺失後,以未預期非審計服務公費比率作為會計師的經濟約束力,並以不對稱時效性法及時間序列行為法(Basu 1997; Ball and Shivakumar 2005)來衡量盈餘穩健程度,重新檢測非審計服務對盈餘穩健程度之影響。

實證結果指出,不論以何種方式衡量盈餘穩健程度,皆未發現未預期非審計服務公費比率對盈餘穩健程度造成影響,指出非審計服務的提供不會降低盈餘穩健程度,也就是會計師不會因為提供非審計服務而使其獨立性受損;並進一步依事務所規模以及會影響盈餘穩健程度的公司特性區分樣本,仍獲得相同結論;本文實證結果與Ruddock, Taylor, and Taylor(2006)的研究相同,並同時顯示,在沙氏法案對部分非審計服務的提供作出限制,以及強制揭露非審計服務公費的立法環境下,非審計服務公費收入並不會造成會計師的利益衝突,排除會計師獨立性受損使審計品質下降而影響盈餘品質之疑慮。


This paper examines whether the provision of nonaudit services by auditors is associated with impaired auditor independence in the way of measuring earnings conservatism. If the nonaudit services are associated with impaired auditor independence, the reduced auditor independence will lead to lower audit quality and a resulting reduction in the quality of accounting, meaning the reduced earnings conservatism. This paper extends Ruddock, Taylor, and Taylor (2006), which indicate that the nonaudit services are not associated with reduced earnings conservatism. As Ruddock, Taylor, and Taylor’ s study sample are from Australia before the Sarbanes-Oxley Act of 2002 enacted with the data of audit fees and nonaudit fees being hand-collected, this paper studies firms in the American capital market and choose the study period after the Sarbanes-Oxley Act of 2002 enacted, furthermore, improving the defect of hand-collected way. This paper uses the unexpected ratio of nonaudit fees to total fees as a proxy of auditor-client bond, and uses the asymmetric timeliness of earnings and the time-series of earnings ( Basu 1997; Ball and Shivakumar 2005) to measure earnings conservatism, for the purpose of re-examining the relation of nonaudit fees and earnings conservatism.

The empirical results show that there is no evidence supporting high levels of unexpected unexpected ratio of nonaudit fees to total fees being associated with reduced earnings conservatism for each measuring earnings conservatism methods. The conclusions are consistent in either Big 4 or non-Big 4 audit firms, and also hold in the subsamples which are divided by characteristics that may be associated with variation in conservatism. The empirical results are consistent with Ruddock, Taylor, and Taylor (2006). Moreover, the empirical results show that under the legislative environment in prohibited nonaudit services and the disclosure of nonaudit fees stimulated in Sarbanes-Oxley Act of 2002, revenue from nonaudit services may not lead the conflict of benefit to accountants. It eliminates the concerns about nonaudit fees being associated with impaired auditor independence and resulting in reduced audit quality.


摘要 i
英文摘要 ii
表目次 v
第一章 緒論1
第一節 研究背景與動機 1
第二節 研究目的與貢獻 2
第三節 研究架構 4
第二章 文獻探討與假說發展建立 5
第一節 非審計服務公費和會計師獨立性 5
第二節 非審計服務公費和盈餘穩健程度 8
第三節 沙氏法案和非審計服務 9
第四節 研究假說 14
第三章 研究設計 16
第一節 資料來源與樣本選取 16
第二節 實證模型與變數衡量 16
第四章 敘述性統計與實證結果 25
第一節 敘述性統計 25
第二節 實證結果 26
第五章 結論與建議 48
參考文獻 50


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三、網站部份
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