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研究生:柯柏睿
研究生(外文):Ke, Bo-Ruei
論文名稱:會計師獨立性的威脅:以會計師與客戶關係和非審計服務的關聯性作探討
論文名稱(外文):Threats to Auditor Independence: The Relationship of Auditor-Client and Auditor-Provided Non-audit Services
指導教授:黃劭彥黃劭彥引用關係楊美玲楊美玲引用關係
指導教授(外文):Huang, Shaio-YanYang, Mei-Ling
口試委員:林有志周庭楷黃劭彥楊美玲
口試委員(外文):Lin, Yu-ChihChou, Ting-KaiHuang, Shaio-YanYang, Mei-Ling
口試日期:2012-06-12
學位類別:碩士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:2012
畢業學年度:100
語文別:中文
論文頁數:112
中文關鍵詞:非審計服務會計師獨立性任期校友關係代理成本
外文關鍵詞:non-audit servicesauditor independencetenurealumni affiliationagency cost
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  • 下載下載:67
  • 收藏至我的研究室書目清單書目收藏:1
本篇研究主要探討的是會計師與客戶之間的關係,包括會計師事務所的任期、主簽與副簽會計師的任期、關係任期、以及校友關係作為衡量的基礎,由於過去對於公費資訊難以取得,諸多的限制,導致文獻上之實證結果有許多不一致的地方,故本文於公費資訊強制揭露後,以民國99 年上市(櫃)公司為對象,藉以測試非審計服務提供的程度是否會影響會計師的獨立性,另再以非審計除以審計公費、繼續經營疑慮的意見、和非審計公費取自然對數作敏感性分析。實證結果發現,證實當簽證會計師事務所與客戶關係越緊密,會使其客戶傾向購買較高程度的非審計公費,而導致獨立性受損,這層關係亦可推論至會計師個人與管理階層皆為成立。代理成本的部份發現,高代理成本並不顯著,反而在低代理成本,會計師事務所與客戶的關係和非審計服務提供的程度呈正向顯著。本研究另發現審計與非審計費用一體適用相同的級距制度是不合理的,建議除修改非審計公費的級距外,是否應考慮排除級距的適用,而改採絕對金額揭露的方式。本研究彌補了現存實證研究的代溝並直接地針對非審計公費進行假說與測試,藉由分析客戶購買非審計服務的成本與效益,提供準則制定者於訂定準則時能提高警覺,亦增加我們對於非審計公費其性質的認知與決定因素。
This study examines the association of a comprehensive set of audit-client relationship bonds, including audit firm tenure, audit engagement partner tenure, relationships tenure, and alumni affiliation. There are many inconsistencies in the literature on the empirical results due to fees information is difficult to obtain in the past.Therefore, this study was undertaken in Taiwanese companies in 2010, which provided a context in which all these relationships could be examined after the fees information were opened, examined if auditor independence will be affected with the level of non-audit services provided to an audit client. Results show that long audit firm tenure, audit engagement partner tenure, and relationships tenure are significant associated with clients purchasing auditor-provided NAS, furthermore, audit firm tenure with stronger associations for clients with low agency costs. This study also found that one of audit and non audit fees for the same rank level from the system is unreasonable, it is recommended to modify the non-audit fee level or exclude the rank applicable, and used the absolute amount revealed. This study fills a gap in the existing auditing literature, directly hypothesizing and testing NAS models. The study examines the costs and benefits of purchasing auditor-provided NAS prior to increased regulatory attention, as such, it contributes to our knowledge of the nature of NAS and its determinants.
第一章 緒論 1
1.1 研究動機與目的 1
1.2 研究架構 8
第二章 會計師公費制度與文獻探討 9
2.1 我國會計師公費制度沿革 9
2.2前言 12
2.3會計師與客戶之間的關係 13
2.4研究假說 15
2.4.1事務所層級與簽證客戶公司間的關係 15
2.4.2受委任的會計師與簽證客戶公司間的關係 16
2.4.3受委任的會計師與簽證客戶的管理階層之關係 17
2.4.4簽證客戶的管理階層和簽證會計師事務所之關係 18
2.4.5核心代理問題對會計師獨立性的影響 19
第三章 研究方法 22
3.1 資料來源與樣本選取 22
3.2 變數定義、衡量與迴歸模型 23
3.2.1因變數—非審計公費提供的程度(level of NAS) 23
3.2.2主要測試變數 25
3.2.3代理成本的替代變數 26
3.2.4非審計公費之迴歸模型 27
3.3內生性之問題 31
第四章 實證結果與分析 37
4.1控制內生性 37
4.2樣本資料檢驗 41
4.2.1依全部樣本之級距測試非審計公費模型 41
4.2.2將控制內生性的樣本依揭露類別分群以測試非審計公費模型 42
4.2.3將絕對金額的樣本轉換為級距 43
4.2.4小結 43
4.3 敘述性統計 49
4.3.1樣本資料彙總 49
4.3.2 相關性分析 53
4.4 多元迴歸分析 53
4.4.1會計師與客戶關係的影響─假說一至假說四 53
4.4.2代理成本的影響─假說五 57
4.5敏感性分析 63
4.5.1額外分析─分組測試 63
4.5.2繼續經營假設 65
4.5.3非審計公費取自然對數 67
第五章 結論與建議 93
5.1研究結論 93
5.2管理意涵 95
5.2.1主管機關 96
5.2.2會計師事務所 97
5.2.3公司管理階層 98
5.3實務貢獻 98
5.4研究限制 99
參考文獻 100

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