臺灣博碩士論文加值系統

本研究以裁決性應計數的絕對值作為盈餘品質的衡量變數，比較公司在更換會計師時與盈餘品質的關係，並且進一步將更換會計師之公司進行區分，以考量不同公司對於更換會計師時的盈餘品質。本研究以2002年至2015年的上市、櫃公司為樣本研究，實證結果發現，更換會計師會降低公司的盈餘品質，當公司於所內更換一位會計師時，盈餘品質優於同時於所內更換兩位會計師。此外，公司在所內更換會計師時，盈餘品質優於更換會計師事務所之公司。另外於更換會計師的樣本下，發現上市年數較長的公司相較上市年數短的公司會有較佳的盈餘品質；在更換會計師事務所的樣本下，發現規模愈大的公司相較規模小的公司會有較佳的盈餘品質。另外，額外測試以實質盈餘管理作為盈餘管理的代理變數，並未發現有一致的結果，但研究結果對公司選擇盈餘管理方式的問題，提供更多的討論空間。

Using the absolute value of discretionary accruals as the proxy of earnings quality, this studyinvestigates the association between earnings quality and auditor switch. The study further examines how different types of companies that had auditor switch affects their earnings quality.Empirical data of listed and OTC companies were gathered from the TEJ data bank in 2002-2015. Empirical results indicate that earnings quality of the company is lower when there was an auditor switch. The earnings quality of the company which had only oneauditorswitched is higher than that of the company that had two auditors switched simultaneously in the same firm. Besides, the earnings quality of the company which had auditor switched in the firm is higher than that of the company that switched the audit firm. Moreover, in the sample of auditor switch, the study discovers that older companies have better earnings quality than younger companies. In the sample of audit firm switch, the study finds that bigger-sized companies have better earnings quality than smaller-sized companies. However, anadditional test that used real earnings management as the proxy of earnings quality does not produce consistent results. Yet, results of the study provide more rooms for discussion especially for the earnings management methods adopted by companies.

誌謝 i
摘要 ii
Abstract iii
目次 iv
表目次 vi
圖目次 vii
壹、緒論 1
一、研究背景與動機 1
二、研究目的 4
三、研究架構與研究流程 4
貳、文獻回顧與假說發展 7
一、盈餘品質 7
二、更換會計師 7
三、雙簽制度 8
四、更換會計師事務所及所內更換會計師 9
五、更換事務所-上市年數 10
六、更換事務所-公司規模 11
參、研究方法 12
一、樣本選取與資料來源 12
二、應變數 12
三、自變數 13
四、控制變數 14
五、實證模型 15
肆、實證結果 17
一、敘述性統計 17
二、變數相關係數 18
三、實證結果 23
四、額外測試 28
伍、結論與研究限制 37
一、結論 37
二、研究貢獻 38
三、研究限制與建議 38
參考文獻 40

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