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研究生:陳雅琳
研究生(外文):Ya-LinChen
論文名稱:審計品質與實質盈餘管理關聯性之研究
論文名稱(外文):The relationship between the audit quality and real earnings management
指導教授:楊朝旭楊朝旭引用關係
指導教授(外文):Chaur-Ahiuh Young
學位類別:碩士
校院名稱:國立成功大學
系所名稱:經營管理碩士學位學程
學門:商業及管理學門
學類:企業管理學類
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:42
中文關鍵詞:審計品質實質盈餘管理事務所規模
外文關鍵詞:Audit qualityReal earnings managementaudit firm size
相關次數:
  • 被引用被引用:9
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  • 下載下載:43
  • 收藏至我的研究室書目清單書目收藏:1
繼美國安隆案(Enron)後,全球引爆一系列弊案相關報導,使會計師的專業能力及品質遭受嚴重質疑,雖然2002年頒佈之美國沙氏法案(Sarbanes- Oxley Act, SOX) 促使查核人員以更嚴謹的態度進行查核工作,但許多研究也發現在SOX法案通過後,管理者亦轉變其進行盈餘管理的模式,從以往利用應計項目的方式改變為實質營運活動之操縱,以規避審計人員之查核。本文以事務所規模作為審計品質良窳之衡量,檢測「四大」會計師事務所之審計人員抑制實質盈餘管理之能力,藉以瞭解在SOX法案實施之後,審計品質與企業實質盈餘管理之間的關聯性。本研究參照Dechow et al. (1998) 及Roychowdhury (2006)衡量實質盈餘管理之模式,針對美國上市櫃公司2003~2010年之樣本進行分析。實證結果發現當企業為四大事務所查核時,則企業進行實質盈餘管理的程度較低,符合本研究之假說預期。
The occurrences of Enron and followed by a series of accounting scandals have raised the question of the professional ability and audit quality of auditors. Several studies indicate that the management shift from accrual-based earnings management to real earnings management to avoid auditor detection after the effective of the Sarbanes-Oxley Act (SOX) since 2002. This study employed a firm-level measurement of audit quality based on the size of CPA firms and examined the ability of Big 4 accountants to mitigate real earnings management. My measures of real earnings management are based on the models proposed by Dechow et al. (2008) and Roychowdhury (2006). Using a sample of publicly listed companies in the U.S. from 2003 to 2010, I find that when firms are audited by Big 4 auditors, the degree of real earnings management is, which is consistent with my hypothesis.
摘要 i
第一章、緒論 1
第一節、研究背景與動機 1
第二節、研究問題與目的 4
第三節、研究流程 4
第四節、論文架構 5
第二章、文獻探討與假說建立 6
第一節、審計品質之定義 6
第二節、實質盈餘管理之定義 8
第三節、審計品質與實質盈餘管理之關聯性 11
第三章 研究設計與方法 13
第一節、研究範圍與架構 13
第二節、實證模型 14
第三節、變數定義與衡量 15
第四節、分析方法 21
第五節、研究範圍與樣本選取 22
第四章、實證結果與分析 23
第一節、敘述性統計分析 23
第二節、迴歸分析 26
第三節、敏感性分析 31
第五章、研究結論與建議 33
第一節、研究結論 33
第二節、研究限制與未來研究方向 34
參考文獻 35

學位論文
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中文期刊論文
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