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研究生:紀逸群
研究生(外文):Yi-ChiunJi
論文名稱:簽證會計師任期與會計穩健關係之研究:理論與實務
論文名稱(外文):A Study of the Relationship between Auditor Tenure and Accounting Conservatism: Theory and Practice.
指導教授:林松宏林松宏引用關係
指導教授(外文):Song-Horng Lin
學位類別:碩士
校院名稱:國立成功大學
系所名稱:會計學系碩博士班
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:103
中文關鍵詞:會計穩健簽證會計師任期盈餘資訊不對稱性產業專家強制性會計師輪調
外文關鍵詞:ConservatismAuditor tenureInformation asymmetryIndustry specialist tenureMandatory auditor rotation
相關次數:
  • 被引用被引用:2
  • 點閱點閱:263
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:5
當前企業相關金融舞弊事件層出不窮且伴隨與管理階層經濟依賴的特性,使得會計師獨立性與公正性受到許多質疑。本研究檢視簽證會計師任期是否影響其受查客戶財務報導穩健,為主要研究目標。
本研究樣本期間自1998年至2008年,使用Basu盈餘時效不對稱模型探討簽證會計師任期與財務報導穩健之關聯性。本研究分別探討盈餘資訊內涵不對稱(及時性和持續性)、產業專家會計師(產業市場占有率法和事務所客戶組合佔有率法)與強制性會計師任期輪調前後(以2004年為分界)其受查客戶之會計穩健程度,係進行實證分析。
實證結果顯示:(1)從盈餘資訊內涵不對稱驗證角度來看,長期的簽證會計師任期會降低其受查客戶會計穩健之程度。(2)產業市場佔有率法與事務所客戶組合佔有率法,不論從銷貨收入、總資產為計算基礎或公司規模差異,皆顯示產業專家簽證會計師受查客戶之會計穩健,會隨簽證任期增加而逐漸降低。(3)不論樣本是整體樣本、四大或非四大會計師事務所受查客戶樣本,強制會計師任期輪調制度實行後受查客戶穩健程度皆有所提升。藉由本研究採用以台灣為研究樣本,對於台灣較為特殊的會計行業簽證型態(雙簽制),有助於穩健原則對於審計品質之提升。

Increasing financial fraud has become a serious problem for auditors as it jeopardizes Auditors’ reputation、independence and investors confidence. The primary objective of this research is to examine whether long-term auditor-client relationships will reduce the quality of auditing, and investigate into the association between auditor tenure and accounting conservatism.
In this paper data are drawn from 1998 to 2008 in Taiwan. I apply empirical models developed by Basu(1997) to measure the relationship between auditor tenure and accounting conservatism in financial reporting. First, I adapt the effects of information asymmetry (the earnings timeliness and persistence) on earnings response. Secondly, to examine the influence of industry specialist tenure I use Industry Market Shares (IMS) and Portfolio Shares (PS). Third, I divide the events of mandatory auditor rotation in Taiwan to compare the differences of the conservatism in financial reporting。
The overall results strongly show that empirical tests are consistent with our hypotheses that longer auditor-client relationship will reduce conservatism,even industry specialists with longer tenure reveal the same the result. The study provides some support to the policy of mandatory auditor rotation in Taiwan. It shows financial reporting becomes more conservative on audit quality after using mandatory auditor rotation.

第一章 緒論............................................ 1
第一節 研究動機與目的................................... 1
第二節 研究貢獻........................................ 4
第三節 研究流程與論文架構............................... 5
第二章 文獻回顧........................................ 7
第一節 穩健原則基本概念與應用............................ 7
第二節 穩健原則與審計相關文獻............................ 15
第三節 台灣強制性會計師輪調規範.......................... 27
第三章 研究方法........................................ 29
第一節 研究假說之建立................................... 29
第二節 變數定義........................................ 35
第三節 實證模型設計..................................... 40
第四節 資料來源與樣本選取................................ 45
第四章 實證結果與討論分析................................ 51
第一節 簽證會計師任期與會計穩健關係之實證結果.............. 51
第二節 產業專家簽證會計師任期與會計穩健關係之實證結果....... 56
第三節 強制性會計師輪調與會計穩健關係之實證結果............ 66
第五章 敏感性分析....................................... 70
第一節 簽證會計師任期對會計穩健關係之敏感性分析............ 70
第二節 產業專家任期與會計穩健關係之敏感性分析.............. 75
第三節 強制性會計師輪調與會計穩健關係之敏感性分析.......... 81
第六章 結論與研究建議................................... 86
第一節 研究結果........................................ 86
第二節 研究限制與後續研究之建議.......................... 91
參考文獻................................................ 92



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