臺灣博碩士論文加值系統

本研究以台灣1996年到2014年，共計22,690筆國內上市櫃公司/年度為研究樣本，探討強制會計師輪調與公司盈餘品質的關係。以裁決性應計數作為審計品質/公司盈餘品質的代理變數，本研究將會計師輪調分為三種情形(1)第一位會計師強制輪調時(2)第二位會計師強制輪調時(3)兩位會計師均強制輪調時。實證結果如下說明:(1)第一位會計師強制輪調時與公司盈餘品質呈顯著正相關，顯示當第一位會計師強制輪調時，愈能抑制管理當局向上操控盈餘之幅度。(2)第二位會計師強制輪調與公司盈餘品質呈顯著正相關，顯示當第二位會計師強制輪調時，亦能抑制公司盈餘管理。 (3)兩位會計師均強制輪調時對公司盈餘品質呈不顯著正相關，顯示兩位會計師均強制輪調時無法證實是否可以抑制公司管理階層操弄盈餘的幅度。至於會計師強制輪調後再回任問題，本研究結果發現強制會計師輪調後又回任，與公司盈餘品質均呈顯著正相關。
整體而言，本研究支持證期局審計準則公報第46號第68條規定，對於上市櫃公司的財務報表查核案件，如主辦會計師承辦期間已達到會計師職業道德規範或法令規定七年的期限，應予輪調且至少須間隔一定期間 （通常不短於二年）方得回任。避免簽證會計師任期增加，與委任公司過於熟稔或續留公司的壓力，而降低盈餘/審計品質。

The present study aimed to employ a total of 22,690 firm/year financial and auditing data of listed companies at stock exchange market and/or over-the-counter market in Taiwan from 1996 to 2014 as samples to investigate the relationship between mandatory rotation of accountants and earnings quality. Absolute value of discretionary accruals was used as audit quality or earnings quality proxy variable. The study divided accountant rotation into three conditions (1) where the first accountant was forced to make rotation (2) in which the second accountant took mandatory rotation (3) Both accountants carried out rotation under coercion at the same time. The empirical results were as follows: (1) The first CPA Rotation was positively correlated with the quality of earnings. It showed when the first accountant made obligatory rotation, the more control could be taken of amplitude of the surplus which would be made by the company authorities. (2) The second CPA Rotation and Earnings quality were also positively correlated, so as to the display the same significant earnings management, as indicated in the result of the first CPA Rotation. (3) Both two CPA Rotations at the same time did not show significantly positive correlation when the rotation, indicating with simultaneous CPA Rotations, it was unable to confirm whether earnings management could be controlled effectively. As for the issue on CPA Re-engagement after CPA Rotation, the present the study found that it showed a significantly positive correlation with the quality of earnings.

As a whole, this study supported the Securities and Futures Bureau Auditing Standards No. 46 Article 68 stipulates that based on the financial statements to check cases for all listed companies at stock exchange market and/or over-the-counter market, the hosting contract-based accountants will have CPA Rotation with an interval of certain period (usually not less than two years) if their contracts reach the period of professional ethics regulation or conform to the decree of specified period of seven years. The increase on the term of the visa accountants, the familiarity with the committed company, or the pressure of keeping staying at the same company should be avoided in order not to reduce surplus and audit quality.

摘要 i
ABSTRACT ii
誌 謝 iv
表目錄 vi
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 4
第三節 研究架構 5
第四節 研究流程 6
第五節 預期貢獻 7
第二章 研究文獻與假說發展 9
第一節 強制性會計師輪調 9
第二節 盈餘品質 15
第三節 會計師任期與審計品質關係 20
第四節 研究假說 26
第三章 研究方法 28
第一節 樣本選取與資料來源 28
第二節 模型建立與變數衡量 31
第四章 實證結果與分析 38
第一節 敘述性統計 38
第二節 變數相關係數分析 40
第三節 迴歸分析 43
第四節 額外測試與敏感性分析 62
第五章、結論與建議 71
第一節 結論 71
第二節 研究限制與建議 72
參考文獻 74
一、中文文獻 74
二、英文文獻 75

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