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研究生:嚴珮瑛
研究生(外文):PEI-YING YEN
論文名稱:大型會計師事務所會計師出走對盈餘管理之影響
論文名稱(外文):The Impact of A Large CPA-Firm Split on Earnings Management.
指導教授:陳皆碩陳皆碩引用關係林芳綺林芳綺引用關係
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
畢業學年度:103
語文別:中文
論文頁數:61
中文關鍵詞:會計師事務所出走審計品質裁決性應計數
外文關鍵詞:CPA splitAudit qualityDiscretionary accruals
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本研究以裁決性應計數作為審計品質的衡量變數,探討在2008年部分會計師從安永會計師事務所出走,於2009年另成立致遠聯合會計師事務所後,「大型」會計師事務所之安永會計師事務所與「非大型」之致遠聯合會計師事務所,會計師對客戶盈餘管理的影響。
本研究之實證結果發現在會計師出走事件發生後,致遠對客戶之盈餘管理顯著降低,即代表致遠有限制客戶盈餘管理的空間,即審計品質提升。安永對客戶之盈餘管理亦有顯著影響,基於會計保守穩健,其對客戶允許有向下盈餘管理的空間。且二者相較之下,致遠相對於安永,會計師確實有限制客戶盈餘管理的空間。

This paper uses discretionary accruals as a measure of audit quality to discuss after a part of accountants moved from Ernst &; Young in 2008 to DIWAN which was founded in 2009 that became a Big Four and a non-Big Four CPA Firms in Taiwan, how CPAs affect enterprise’s earnings management.
The empirical results indicate that after CPAs away from Ernst &; Young, DIWAN decreases enterprise’s earnings management obviously. That is DIWAN suppresses the enterprise in executing earnings management which means the audit quality increasing. Based on accounting conservatism, Ernst &; Young also affects enterprise’s earnings management obviously, which allows enterprise downward earnings management. By comparison of the two firms, the CPAs of DIWAN do have restrictions on client earnings management than the other.

目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 6
第二章 文獻探討與假說發展 7
第一節 會計師出走歷史事件 7
第二節 會計師事務所合併 10
第三節 審計品質 14
第四節 裁決性應計數 20
第五節 假說發展 23
第三章 研究方法 26
第一節 實證模型 26
第二節 變數之定義與衡量 28
第三節 樣本選取與資料來源 34
第四章 實證結果與分析 35
第一節 敘述性統計 35
第二節 相關性分析 38
第三節 差異性檢定 40
第四節 迴歸分析 42
第五節 敏感性測試 45
第五章 結論與限制 51
參考文獻 53
中文部分 53
英文部分 56

表目錄
表3-1 實證模型變數名稱及預期符號 27
表4-1 敘述性統計量 36
表4-2 相關係數 39
表4-3 平均數檢定 41
表4-4 大型會計師事務所會計師出走對盈餘管理之影響 44
表4-5 穩健測試─縮尾(前後各1%) 47
表4-6 穩健性測試─採用Modified Jones Model 48
表4-7 穩健性測試─刪除會計師出走後第一年度(即2009年) 49
表4-8 穩健測試─截斷式迴歸 50

圖目錄
圖1-1 致遠與安永會計師事務所歷史流程圖 5

中文部分

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