臺灣博碩士論文加值系統

穩健原則係財務會計觀念性架構中重要的一個品質特性，亦是對會計估計最具深遠影響力的準則，可作為衡量審計品質之代理變數之一。近年來國內外之財務報表舞弊案件層出不窮，審計品質下滑，使得會計師任期長短成為探討審計獨立性問題的重要議題之一，強制性輪調之研究更是不勝枚舉。本研究旨在探討在台灣特有的雙簽制度下會計師個人任期與會計穩健性之關聯，透過Basu（1997）之時效不對稱模型、Ball and Shivakumar（2005）之應計基礎與現金流量模型和Givoly and Hayn（2000）之應計基礎模型檢驗兩者間之關係。實證結果顯示，會計師個人任期愈長，會計穩健性程度愈低。我國實施財務報表實質審查規定後，會計穩健程度提高，故強制性輪調具有實證基礎。另外，不同衡量任期之方式及刪除離群值之敏感性分析中也呈現類似之實證結果。

Abstract
Conservatism principle is one of the most important qualitative characteristics in Conceptual Framework for Financial Reporting. It is also the most influential to the accounting estimation that it could be a proxy for audit quality. Recently, endless accounting frauds have happened that made audit quality decline so the length of audit tenure become one of the critical issues of audit independence. This study examines the association between accounting conservatism and auditor tenure under the dual attestation system in Taiwan, based on Basu (1997), Ball and Shivakumar (2005) and Givoly and Hayn (2000) models. The empirical results indicate that a significant and negative association between accounting conservatism and individual auditor tenure. Besides, accounting conservatism is enhancing after implementing the mandatory rotation of auditors. On the other hand, we use another measurement of tenure and remove outliers as sensitivity analyses that get the similar empirical results.

摘要 I
Abstract II
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構 4
第二章　文獻探討 5
第一節　穩健原則 5
第二節　會計師任期與審計品質 10
第三節　雙簽制度與實質審查之相關法令 14
第三章　研究設計 17
第一節　研究假說 17
第二節　實證模型 18
第三節　資料來源 26
第四章　實證結果與分析 27
第一節　敘述性統計 27
第二節　相關係數矩陣 28
第三節　實證結果分析 29
第四節　敏感性分析 30
第五章　結論與建議 45
第一節　研究結論 45
第二節　研究限制與建議 46
參考文獻 49

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