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研究生:林奕伶
研究生(外文):Yi-Lin Lin
論文名稱:會計師跳槽與審計品質相關議題之探討
論文名稱(外文):The Effect of Auditors Jumping Ship on Audit Quality
指導教授:王泰昌王泰昌引用關係
指導教授(外文):Tay-Chang Wang
口試委員:林瑞青
口試委員(外文):Jui-Ching Lin
口試日期:2015-07-13
學位類別:碩士
校院名稱:國立臺灣大學
系所名稱:會計學研究所
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:2015
畢業學年度:103
語文別:中文
論文頁數:100
中文關鍵詞:會計師跳槽裁決性應計數審計品質事務所類型
外文關鍵詞:Jumping ship auditorsdiscretionary accrualaudit qualityaccounting firm size
相關次數:
  • 被引用被引用:1
  • 點閱點閱:231
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  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
本文旨在討論會計師跳槽與審計品質變化之相關議題,本研究共分四個部分:有跳槽紀錄之會計師審計品質和無跳槽紀錄會計師審計品質是否有差、客戶跟隨會計師跳槽時事務所類型對審計品質之影響、什麼因素影響會計師跳槽及什麼樣類型的客戶會跟隨會計師跳槽。研究樣本選取自1983~2013年間會計師有跳槽紀錄者。
第一部份研究之實證結果,具有跳槽紀錄會計師和無跳槽紀錄之會計師裁決性應計數絕對值大小無顯著差異。第二部份研究之實證結果顯示,當客戶跟隨會計師跳槽時,若是會計師從小型事務所跳槽至大型事務所,裁決性應計數絕對值顯著變低,若是會計師從小型事務所跳槽至小型事務所則裁決性應計數顯著變低。 第三部分logistic之實證結果,本研究發現影響會計師跳槽因素可能為:與同儕之客戶平均資產報酬率差異、與同儕市占率差異。第四部份logistic之實證結果,本研究發現當客戶資產規模越大越不願意跟隨會計師跳槽、客戶之資產報酬率越大越會跟隨會計師跳槽。


This paper discuss the issues of the effect of auditors jumping ship on the audit quality. The study is divided into four parts. The first part is that the audit quality difference between auditors who have jumped ship or not. The second part is that when the clients follow their jumping ship auditors, what the effect of accounting firm on audit quality is. The third part is that what are the reasons that make auditors decide to jump ship. The forth part is that what types of clients will follow auditors to jump ship. The samples of auditors jumping ship in this study are selected from 1983-2013.
The empirical results of first part show that there is no significant difference on audit quality between auditors who have the record of jumping ship and who don’t. The empirical result of the second part shows that when the clients follow their jumping ship auditors to switch from small accounting firm to big or small accounting firm, the discretionary accrual becoming smaller significantly. The empirical results of the third part show that when the difference of average clients’ ROA ratio and auditors’ market share between auditors and their peers in the same accounting firm affect the auditors to jump ship. Empirical results of the last part show that when the client have greater assets and will not follow the jumping ship auditors to switch accounting firm. The clients have the higher ROA ratio will follow the jumping ship auditors to switch accounting firm.


口試委員審定書 i
致謝詞 ii
中文摘要 iii
Abstract iv
圖目錄 viii
表目錄 ix
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 3
第三節 研究架構 7
第二章 文獻回顧 8
第一節 審計品質 8
第二節 事務所類型 11
第三章 研究方法 15
第一節 研究假說 15
第二節 研究模型建立及變數說明 18
第三節 資料來源與樣本選取 36
第四節 迴歸模型相關係數分析 40
第五節 樣本選擇及樣本敘述統計 52
第四章 實證結果與分析 75
一、具有跳槽紀錄之會計師與沒有跳槽紀錄之會計師審計品質有差異 75
二、跳槽類型對於會計師審計品質影響 86
三、哪些因素影響會計師跳槽 89
四、什麼樣的客戶特性會跟隨會計師跳槽 91
第五章 研究結論、限制與建議 93
第一節 研究結論 93
第二節 研究限制 95
第三節 未來展望 95
參考文獻 96


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