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研究生:羅紹宸
研究生(外文):Shao-Chen Lo
論文名稱:產業專精會計師、會計師任期及產業經驗對利用關係人交易進行盈餘管理之影響
論文名稱(外文):The Influence of CPAs' Industry Expertise ,Auditing Tenure and Industry Experience on Earnings Management Using Related-Party Transaction
指導教授:張慧珊張慧珊引用關係
指導教授(外文):Hui-Shan Chang
學位類別:碩士
校院名稱:中原大學
系所名稱:會計研究所
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:2014
畢業學年度:102
語文別:中文
論文頁數:53
中文關鍵詞:關係人交易盈餘管理會計師產業專精會計師任期產業年資
外文關鍵詞:Earnings managementIndustry experienceAuditors’ industry expertiseAuditor tenure
相關次數:
  • 被引用被引用:5
  • 點閱點閱:261
  • 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:0
摘要
近年來許多企業經營逐漸朝向集團化模式,以整合資源提高自身競爭力。然而在近年一些舞弊案件中,一些企業透過複雜關係人交易試圖隱藏負債與操縱盈餘。因此有許多探討關係人交易、盈餘管理與審計品質的文獻。但鮮少有文獻深入在盈餘管理上探討關係人交易的情形,也鮮少有相關研究將關係人盈餘管理與會計師的產業年資與專精程度作連結,因此本研究欲探討會計師產業專精程度、任期與產業年資對於企業透過關係人銷貨或是應收帳款的交易盈餘管理之影響。

本研究樣本以2005至2012年間所有上市櫃公司為對象,探討其關係人交易盈餘管理的情形,以及會計師產業專精、任期與產業年資對盈餘管理的影響。本研究結果顯示會計師產業專精程度可以減少企業透過關係人應收帳款交易盈餘管理的情形。另探討會計師任期與產業年資影響,研究結果指出會計師產業年資在關係人銷貨交易與應收帳款交易之盈餘管理,都有抑制的效果。然而會計師任期之影響未達顯著效果。因此綜合本研究實證結果,會計師對查核客戶之產業認識與了解,有助於監督企業盈餘管理的行為。


關鍵字: 關係人交易、盈餘管理、會計師產業專精、會計師任期、產業年資

Recent years, many companies gradually operate as group companies in order to integrate resources to improve their competitiveness. There are many researches exploring the association of earnings management and audit quality. However, few literature investigate in earnings management using related-party transactions, neither few examine the association among earnings management using related-party transaction, auditors’ industry expertise and auditor tenure. So we investigate how auditors’ industry expertise, auditor tenure and industry experience influence earnings management using related-party transaction through related-party sales and related-party accounts receivables.

In this study, we explore all listed companies in Taiwan from 2005 to 2012 to investigate earnings management using related-party transaction. Empirical results indicate that auditors’ industry expertise would mitigate enterprises’ earnings management using related-party accounts receivable. We also find that auditors’ industrial experience can also mitigate companies’ earnings management using related-party transactions. The results show that auditor quality can be improved through audit experience year by year. However, our results indicate that the association between auditor tenure and earning management is not significant.

In summary, we find out a comprehensive result that auditors’ industrial experience and expertise are important to supervise enterprises’ earnings management using related-party transactions.






Key words: Auditors’ industry expertise, Auditor tenure, Industry experience,
Earnings management

目錄
摘要------------------------------------I
ABSTRAT--------------------------------II
目錄------------------------------------III
表目錄----------------------------------IV
第一章 緒論-------------------------------1
第一節 研究動機與目的-----------------------1
第二節 研究架構----------------------------5
第二章 文獻探討與假說發展-----------------6
第一節 盈餘管理---------------------------6
第二節 關係人交易與盈餘管理-----------------10
第三節 會計師產業專精與盈餘管理---------------12
第四節 會計師任期與盈餘管理------------------14
第三章 研究方法----------------------------16
第一節 實證模型----------------------------16
一、產業專精會計師與關係人交易之盈餘管理:-------16
二、會計師任期、產業經驗與關係人交易之盈餘管理:--18
第二節 變數衡量----------------------------20
一、 應變數:裁決性應計數絕對值(DA)------------20
二、自變數 --------------------------------21
三、控制變數-------------------------------23
第三節 樣本選取及資料來源--------------------25
第四章 實證結果分析-------------------------27
第一節 敘述性統計---------------------------27
第二節 相關係數分析-------------------------30
第三節 實證結果分析-------------------------32
第五章 結論與建議--------------------------41
第一節 研究結論----------------------------41
參考文獻----------------------------------44

表目錄
表3-1 樣本篩選過程表---------------------------------25
表3-2 樣本產業分布表---------------------------------26
表4-1 敘述性統計量-----------------------------------29
表4-2 相關係數矩陣表---------------------------------31
表4-3 會計師產業專精對於關係人銷貨交易盈餘管理影響---------35
表4-4會計師產業專精對於關係人應收帳款交易盈餘管理影響-------36
表4-5 會計師任期、產業經驗對於關係人銷貨交易盈餘管理影響-----39
表4-6 會計師任期、產業經驗對於關係人應收帳款交易盈餘管理影響--40



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