(3.236.175.108) 您好!臺灣時間:2021/02/27 06:24
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
: 
twitterline
研究生:張哲郡
論文名稱:忙碌之會計師比較好?
論文名稱(外文):Are Busier Auditors Better? Evidence from Taiwan
指導教授:陳宗成陳宗成引用關係
學位類別:碩士
校院名稱:國立彰化師範大學
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:2011
畢業學年度:99
語文別:中文
論文頁數:49
中文關鍵詞:審計品質會計師經驗繼續經營疑慮意見客戶量四大訴訟風險
外文關鍵詞:audit qualityaccountants’ experiencegoing-concern opinionclient numbersbig fourlitigation risk
相關次數:
  • 被引用被引用:0
  • 點閱點閱:191
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
簽證會計師特性與審計品質之關聯性在學術上與實務上一直是重要的議題。本研究以不同於以往之會計師經驗代理變數,即簽證會計師之客戶量,探討對出具繼續經營疑慮意見之影響。研究結果指出,雖然客戶量與審計品質呈現負相關,但未達統計顯著水準,進一步考量事務所規模後,四大會計師事務所審計品質有正面效益,可抑制潛在的會計師過度自信。此外,2004年後之訴訟風險環境改變亦無顯著影響會計師客戶量與審計品質之關係。
The relationship between the characteristic of certified public accountants and the audit quality has always been an important issue for research and practice. This research adopts the accountant’s experience proxy variables different from those of the past, that is, the client numbers of the certified public accountants, to explore the influence on going-concern opinions. This research points out that although the client numbers and audit quality reveal a negative relationship, it has not reach statistically significant level. After further consideration of the size of the accounting firms, the Big 4’s audit quality shows a positive effect capable of restricting the potential accountants’ over-confidence. Besides, the environmental change of the litigation risk after the Procomp informatics scandal has no conspicuous influence on the relationship between the accountants’ client numbers and the audit quality.
第一章 緒論 1
第二章 文獻探討與假說發展 5
第一節 文獻探討 5
第二節 假說發展 16
第三章 研究設計 19
第一節 樣本選取及資料來源 19
第二節 變數衡量 20
第三節 迴歸模型 23
第四章 實證結果與分析 24
第一節 敘述性統計分析 24
第二節 相關性分析 25
第三節 單變量分析 26
第四節 迴歸分析 31
第五節 穩健測試 36
第五章 結論 40
第一節 研究結果 40
第二節 研究建議 42
參考文獻 43

表目次
表1 敍述性統計 27
表2 Pearson 相關係數矩陣表 28
表3 單變量檢定 29
表4 簽證會計師客戶量與審計品質之關聯性 34
表5 事務所規模與訴訟風險環境對不同會計師客戶量下審計品質之影響 35
表6 事務所規模與訴訟風險環境對不同會計師客戶量下審計品質之影響-控制
查核客戶任期長短 38
表7 事務所規模與訴訟風險環境對不同會計師客戶量下審計品質之影響-以副
簽會計師為對象 39
中文部分
王鈴,1998,傳統審計品質代理變數之研究,台灣大學會計學研究所未出版碩士論文。
李建然、陳政芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論,第38期:頁59-80
姜家訓、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6卷,第1期:23-60。
范宏書、陳慶隆,2004,會計師任期與盈餘品質之關係,2004,會計理論與實務研討會論文。
馬君梅,謝永明,2007,事務所內自發性會計師更換對公司盈餘品質之影響,東吳經濟商學學報,56(March),79-105
莊成華,2005,審計產業專業化與盈餘品質之關聯性-以銀行業為例,國立台北大學會計學研究所碩士論文。
戚務君、廖益均、黃惠琦,2004,強制性合夥會計師輪調制度與異常應計金額之關聯性研究。國立政治大學資訊與金融活動學術研討會。
張謙恆、張文瀞、周玲臺及鄧佳俐,2006,「會計師懲戒與審計品質關聯性之研究」,2006 會計理論與實務研討會。
陳耀宗、劉若藍與林坤霖,2003 年,產業專家、客戶滿意度與審計公費關連性之研究,會計評論,第37 期:31-52。

英文部分
Arrunada, B., and C. Paz-Ares. 1997. Mandatory Rotation of Company Auditors: A Critical Examination. International Review of Law and Economics 17: 31-61.
Ashbaugh, H., R. Lafond, and B. Mayhew. 2003. Do Nonaudit Services Compromise Auditor Independence? Further Evidence. The Accounting Review 78: 611–639.
Beasley, M. S., and K. Petroni. 2001. Board Independence and Audit Firm Type. Auditing: A Journal of Practice and Theory 20: 97-114.
Becker, G., M. DeFond, J. Jiambalvo, and K. R. Subramanyam.1998. The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research 15 : 1-24
Boone, J. P., Khurana, I. K., and Raman, K. K. 2008. Audit Firm Tenure and The Equity risk premium. Journal of Accounting, Auditing and Finance 23(1):115-140.
Brody, R. G., and S. A. Moscove. 1998. Mandatory Auditor Rotation. National Public Accountant: 32–36.
Carcello, J. V., R. H. Hermanson, R. H. and N. T. McGrath. 1992. Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users. Auditing: A Journal of Practice and Theory: 1-15
Carey, P., and R. Simnett. 2006. Audit Partner Tenure and Audit Quality. The Accounting Review 81: 653–676.
Casterella, J., Knechel, W. R., and Walker, P. L. 2002. The Relationship of Audit Failures and Auditor Tenure. Working Paper, Colorado State University.
Chan Li. 2009. Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going-Concern Opinions. Car 26(1).
Chee-Yeow Lim and Hun-Tong Tan. 2008. Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization. Journal of Accounting Research 46(1).
Chung, H., and S. Kallapur. 2003. Client Importance, Nonaudit Fees, and Abnormal Accruals. The Accounting Review 78: 931–955.
Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor Brand Name Reputation and Industry Specialization, Journal of Accounting and Economics: 297-322.
Dahlia Robinson. 2008. Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings. Auditing: A Journal of Practice and Theory 27(2): 31–54.
Dale Griffin and Amos Tversky. 1992. The Weighing of Evidence and the Determinants of Confidence, Cognitive Psychology. Journal of Risk and Uncertainty 24(3): 411–435.
Davis, L. R., B. Soo and G. Trompeter. 2002. Auditor Tenure, Auditor Independence and Earnings Management. Working paper, Boston College, Boston, MA.
DeAngelo, L.E. 1981a. Auditor Independence, Low Balling, and Disclosure Regulation. Journal of Accounting and Economics: 183-199.
DeAngelo, L.E. 1981b. Auditor Size and Audit Quality. Journal of Accounting and Economics: 183-199.
DeFond, K. Raghunandan, and K. R. Subramanyam. 2002. Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. Journal of Accounting Research 40(4).
Dopuch, N. and D. Simunic. 1982. Competition in Auditing:An Assessment. Fourth Symposium on Auditing Researc, University of Illinois: 401-450.
Dunn, K. A., and B. W. Mayhew. 2004. Audit Firm Industry Specialization and Client Disclosure Quality. Review of Accounting Studies 9(1): 35-58.
Eichenseher, J. W. and P. Danos. 1981. The Analysis of Industry Specific Auditor Concentration: Towards an Explanatory Model. The Accounting Review: 479-492.
Farmer, T., L. Rittenberg, and G. Trompeter. 1987. An Investigation of The Impact of Economic and Organizational Factors in Auditor Independence. Auditing: A Journal of Practice and Theory 7: 1-14.
Ferdinand A. Gul, Bikki Jaggi and Gopal V. Krishnan. 2007. A Journal of Practice and Theory 26(2): 117-142.
Ferdinand A. Gul, Heibatollah Sami and Haiyan Zhou. 2009. Auditor Disaffiliation Program in China and Auditor Independence. Auditing: A Journal of Practice and Theory 28(1): 29-51.
Frankel, R. M., M. F. Johnson and K. K. Nelson. 2002. The Relationship Between Auditors’ Fees for Nonaudit Services and Earnings Management, The Accounting Review 77: 71-105.
Geiger, M. A. and Raghunandan, K. R. 2002. Auditor Tenure and Audit Reporting Failure. Auditing a journal of Practice and Theory 21(2): 67-78.
Ghosh, A. and D. Moon. 2005. Auditor Tenure and Perceptions of Audit Quality. The Accounting Review 80: 585-612.
Healy, P. and Lys, T. (1986). Auditor Changes Following Big Eight Mergers with Non-big Eight Audit. Journal of Accounting and Pubic Policy 5(4): 251-265.
Heath, Chip and Amos Tversky. 1991. Preference and Belief." Ambiguity and Competence in Choice Under Uncertainty. Journal of Risk and Uncertainty 4: 5-28.
Ilias G. Basioudis, Evangelos Papakonstantinou and Marshall A. Geiger. 2008. Audit Fees, Non-Audit Fees and Auditor Going-Concern Reporting Decisions in the United Kingdom. ABACUS 44(3).
Johnson, P. E., K. Jamal and R. G. Berryman. 1991. Effects of Framing on Auditor Decisions, Organization Behavior and Human Decision. P Rocesses 50(1): 75-105.
Johnson, V., I. K. Khurana and J. K. Reynolds. 2002. Audit-Firm Tenure and The Quality of Financial Reports. Contemporary Accounting Research 19: 637–660.
Jong-Hag Choi, Chansog (Francis) Kim, Jeong-Bon Kim and Yoonseok Zang. 2010. Audit Office Size, Audit Quality, and Audit Pricing, Auditing. A Journal of Practice and Theory 29(1): 73–97.
Joseph Callaghan, Mohinder Parkash and Rajeev Singhal. 2009. Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms. A Journal of Practice and Theory 28(1): 153-169.
Knechel, W. Robert and Vanstraelen, Ann. 2007. The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. A Journal of Practice and Theory 26(1): 113-131.
Kirchler, E. and B. Maciejovsky. 2001. Simultaneous Over- and Underconfidence: Evidence from Experimental Asset Markets. Journal of Risk and Uncertainty 25: 65-85.
Mautz, R. K. and H. A. Sharaf. 1961. The Philosophy of Auditing. Monograph (6) Sarasota.
Menkhoff, L., Schmidt, U. and Brozynski, T. 2006. The Impact of Experience on Risk Taking, Overconfidence, and Herding of Fund Managers: Complementary Survey Evidence. European Economic Review 50: 1753-1766.
Myers, J. N., L. A. Myers and T. C. Omer. 2003. Exploring The Term of The Auditor-client Relationship and The Quality of Earnings: A Case for Mandatory Auditor Rotation? The Accounting Review 78: 779–800.
Neil L. Fargher and Liwei Jiang. 2008. Changes in The Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions. Auditing: A Journal of Practice and Theory 27(2): 55-77.
Pae, S. and S. W. Yoo. 1997. Strategic Interaction in Auditing: An Analysis of Auditors’ Legal Liability, Internal Control System Quality, and Audit Effort. The Accounting Review 76: 333-356.
Palmrose, Z. 1986. Litigation and Independence Auditors: The Role of Business Failures and Management Fraud. Auditing: A Journal of Practice and Theory: 90-113.
Palmrose, Z. 1987. Competitive Manuscript Co-Winner: An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review 63: 55-73.
Palmrose, Z. 1988. An Analysis of Auditor Litigation and Audit Serve Quality. The Accounting Review: 55-73.
Palmrose, Z. 1991. Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence. Journal of Accounting Research: 149-185.
Schroeder, M., I. Solomon and D. Vickrey. 1986. Audit Quality: the Perception of audit-committee chairpersons and audit partners, Auditing: A Journal of Practice and Theory 5 (2): 86-94.
Schwartz, R.. 2001. Legal Regimes, Audit Quality and Investment. The Accounting Review 72: 385-406.
Shockley, R. A. and R. N. Holt. 1983. A Behavioral Investigation of Supplier Differentiation in the Market for Audit Services. Journalof Accounting Research: 545-564.
Simunic, D. and M. Stein. 1987. Product Differentiation in Auditing; Auditor Choice in the Market for Unseasoned New Issue. The Canadian Certified General Accountants’ Research Foundation. Research Monograph Number 13.
Solomon, I., M. D. Shields and O. R. Whittington. 1999. What Do Industry –specialist Auditors Know? Journal of Accounting Research 37: 191-208.
Teoh, S. H. and T. J. Wong. 1993. Perceived Auditor Quality and the Earnings Responses Coefficient, The Accounting Review: 346-666.
Warfield, T., J. Wild and K. Wild. 1995. Managerial Ownership, Accounting Choices, and Informativeness of Earnings. Journal of Accounting and Economics 20: 61-92.
Watts, Ross and Jerold Zimmerman. 1986. Postive Accounting Theory. Englewood cliffs, N.J.
Willingham, J. J. and P. D. Jacobson. 1985. A Research Response to the Dingell Hearings. The Auditor’s Report: 1-4.
Wuchun Chi and Huichi Huang. 2005. Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure : Empirical Evidence from Taiwan. Journal of Contemporary Accounting and Economics 1: 65–92.

連結至畢業學校之論文網頁點我開啟連結
註: 此連結為研究生畢業學校所提供,不一定有電子全文可供下載,若連結有誤,請點選上方之〝勘誤回報〞功能,我們會盡快修正,謝謝!
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔