(3.232.129.123) 您好!臺灣時間:2021/03/06 01:54
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
: 
twitterline
研究生:盧柏呈
研究生(外文):Bo-Cheng Lu
論文名稱:會計師產業專精及查核年資與企業財稅差異之關聯
論文名稱(外文):The Effects of Auditor Industry Specialization and Tenure on Enterprise Book-Tax Difference
指導教授:龎雅文
指導教授(外文):Ya -Wen Pang
口試委員:陳俊合陳盛通
口試日期:2017-05-17
學位類別:碩士
校院名稱:國立中興大學
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:2017
畢業學年度:105
語文別:中文
論文頁數:53
中文關鍵詞:產業專精查核年資財稅差異
外文關鍵詞:Industry SpecializationTenureBook-Tax Difference
相關次數:
  • 被引用被引用:0
  • 點閱點閱:82
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:1
本研究旨在探討會計師產業專精及查核年資與受查企業財稅差異之關聯,並以會計師事務所層級與主、副簽會計師個人層級之觀點加以分析。以往文獻指出財稅差異與企業盈餘管理、租稅規避有所關聯,而會計師身為企業外部監督者,對於財稅差異所涉及之會計所得與課稅所得應有深入之瞭解,若會計師為產業專家或有較長的查核年資,應可有效察覺企業盈餘管理、租稅規避等情事,因而使其有較小的財稅差異值,達到外部監督之效果。
本研究以2005年至2015年之上市櫃公司為研究對象,並以追蹤資料固定效果模型控制公司個體間之差異,檢測會計師查核品質與企業財稅差異之關聯性。實證結果顯示,在控制住財稅差異固有性因素後,若以會計師事務所層級與主簽會計師個人層級之觀點,其產業專精及查核年資與受查企業財稅差異呈顯著負相關,表示會計師產業專精程度愈高、查核年資愈長,受查企業有愈小的財稅差異值,顯示其能有效達到外部監督的效果。而以副簽會計師個人層級之觀點分析,則未達統計上顯著水準,原因可能係副簽會計師對於查核品質之影響較為間接之故。
This study examines the effects of auditor industry specialization and tenure on enterprise book-tax difference (BTD). Past literatures pointed out that BTD is associated with firm’s earning management and tax avoidance. Certified public accountant (CPA), the firm’s external supervisor, has to understand BTD’s composition deeply including accounting income and tax income. If the CPA is an industry specialist, or has longer auditor tenure, we suppose that the CPA will achieve excellent effects of external supervision.

Using the sample comprised of listed and OTC firms in Taiwan during 2005-2015 from Taiwan Economic Journal (TEJ) database, the results indicate that there are significant negative effects of auditor industry specialization and tenure on BTD at both accounting firm-level and first sign partner-level, implying that CPA who has more industrial knowledge or longer tenure, will achieve excellent effects of external supervision. But there are no significant effects of auditor industry specialization and tenure on BTD at second sign partner-level, the reason may be that second sign CPA is not the primary auditor.
目次
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與貢獻 3
第三節 研究架構與流程 4
第二章 文獻探討與假說發展 6
第一節 企業之財稅差異 6
第二節 會計師產業專精 10
第三節 會計師查核年資 14
第四節 假說發展 16
第三章 研究方法 18
第一節 變數定義與衡量 18
第二節 研究方法與實證模型 23
第三節 樣本與資料來源 29
第四章 實證結果 31
第一節 敘述性統計 31
第二節 相關係數分析 31
第三節 實證模型結果 34
第四節 敏感性分析 38
第五章 結論與建議 47
第一節 研究結論 47
第二節 研究限制與建議 48
參考文獻 49
中文部分
張紹勳,2016,Panel-data迴歸模型:Stata在廣義時間序列的應用,臺北市:五南圖書出版有限公司。
李建然與林秀鳳,2005,會計師任期與異常應計數之關聯性研究,管理評論 24 (4):103-126。
李建然、陳信吉與湯麗芬,2013,客戶重要性與審計品質-從簽證會計師角度分析,當代會計 14 (2):147-174。
林世銘,2000,會計師稅務簽證與租稅逃漏. Taiwan Accounting Review 1:15-36。
林嬌能與許彩蓮,2011,家族企業與租稅規劃之關聯性,會計學報 4 (1):23-49。
林靖傑、盧貞秀、黃國芬與黃玟心,2013,營利事業規避最低稅負之行為以及會計師稅務簽證功能之探討,當代會計 14 (1):87-112。
姜家訓與楊雅雯,2005,會計師事務所之產業專精及查核年資與盈餘品質之關係,當代會計 6 (1):23-60。
高儷華、單騰笙與張慧珊,2014,財稅差異與盈餘品質,中原企管評論 12 (2):71-95。
張敏蕾與黃德芬,2007,遞延所得稅費用策略性調控與公司盈餘管理行為,當代會計 8 (2):181-207。
張敏蕾、廖四郎與林修平,2009,財稅差異與盈餘管理之關聯性研究,管理學報 26 (4):391-415。
陳明進,2006,稽徵機關稅務查核對營利事業短漏報所得之影響,經濟論文 34 (2):213-250。
陳明進與蔡麗雯,2006,財稅所得差異決定因素及課稅所得推估之研究,管理學報 23 (6):739-763。
黃美祝,2010,財稅差異金額大小對國稅局選案查核之影響,會計評論 (50):23-55。
黃美祝與林世銘,2009,國稅局選案查核與企業租稅逃漏之探討,會計評論 (48):35-66。
黃美祝、林世銘與陳國泰,2005,兩稅合一與稅務簽證對企業租稅逃漏之影響,中華會計學刊 5 (2):195-224。
黃德芬與陳秀婷,2011,雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響,會計審計論叢 1 (1):25-60。
廖秀梅與洪筱雯,2010,非審計服務, 會計師任期與審計品質,當代會計 11 (2):151-178。
劉嘉雯與王泰昌,2008,會計師任期與審計品質之關連性研究,管理評論 27 (4):1-28。
蘇裕惠,2005,會計師任期與審計品質,當代會計 6 (2):187-220。

西文部分
Allingham, M. G., and A. Sandmo. 1972. Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics 1:323-338.
Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor Industry Specialization and Earnings Quality. Auditing: A Journal of Practice & Theory 22 (2):71-97.
Blaylock, B., T. Shevlin, and R. J. Wilson. 2011. Tax avoidance, large positive temporary book-tax differences, and earnings persistence. The Accounting Review 87 (1):91-120.
Breusch, T. S., and A. R. Pagan. 1980. The Lagrange multiplier test and its applications to model specification in econometrics. The Review of Economic Studies 47 (1):239-253.
Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81 (3):653-676.
Chen, C. Y., C. J. Lin, and Y. C. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2):415-445.
Chen, M.-C., S. Lin, and T.-H. Chang. 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review 2 (1):33-56.
Cloyd, C. B. 1995. The effects of financial accounting conformity on recommendations of tax preparers. The Journal of the American Taxation Association 17 (2):50.
Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of accounting and economics 20 (3):297-322.
Davis, L. R., B. Soo, and G. Trompeter. 2002. Auditor tenure, auditor independence and earnings management. Working paper. Boston College.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics 3 (3):183-199.
Desai, M. A. (2003). The divergence between book income and tax income. Tax policy and the economy 17: 169-206.
Dunn, K. A., and B. W. Mayhew. 2004. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies 9 (1):35-58.
Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the US audit market. The Accounting Review 80 (1):113-136.
Geiger, M. A., and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21 (1):67-78.
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80 (2):585-612.
Government Accounting Office. 2003. Public Accounting Firms:Required Study on the Potential Effects of Mandatory Audit Firm Rotation. Washington, D.C.
Graham, J. R., and A. L. Tucker. 2006. Tax shelters and corporate debt policy. Journal of Financial Economics 81 (3):563-594.
Gramling, A. A., and D. N. Stone. 2001. Audit firm industry expertise: A review and synthesis of the archival literature. Journal of accounting literature 20:1.
Hammersley, J. S. 2006. Pattern identification and industry-specialist auditors. The Accounting Review 81 (2):309-336.
Hanlon, M. 2005. The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences. Accounting Review 80 (1):137-166.
Hausman, J. A. 1978. Specification tests in econometrics. Econometrica: Journal of the Econometric Society:1251-1271.
Hogan, C. E., and D. C. Jeter. 1999. Industry specialization by auditors. Auditing: A Journal of Practice & Theory 18 (1):1-17.
Krishnan, G. V. 2003. Does Big 6 Auditor Industry Expertise Constrain Earnings Management? Accounting Horizons 17:1-16.
Manzon, G. B., and G. A. Plesko. 2002. The Relation Between Financial and Tax Reporting Measures of Income. Tax Law Review 55 (2):175-214.
Mayhew, B. W., and M. S. Wilkins. 2003. Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public. Auditing: A Journal of Practice & Theory 22 (2):33-52.
Mills, L. F. 1998. Book-Tax Differences and Internal Revenue Service Adjustments. Journal of Accounting Research 36 (2):343-356.
Mills, L. F., and K. J. Newberry. 2001. The influence of tax and nontax costs on book-tax reporting differences: Public and private firms. Journal of the American Taxation Association 23 (1):1-19.
Mills, L. F., K. J. Newberry, and W. B. Trautman. 2002. Trends in book-tax income and balance sheet differences. Tax Notes 96 (8):1109-1124.
Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (3):779-799.
Nelson, M. W., J. A. Elliott, and R. L. Tarpley. 2003. How are earnings managed? Examples from auditors. Accounting Horizons 17:17-35.
O Reilly, D. M., and J. T. Reisch. 2002. Industry Specialization by Audit Firms: What Does Academic Research Tell Us? Ohio CPA Journal 61 (3):42-45.
Owhoso, V. E., W. F. Messier Jr, and J. G. Lynch Jr. 2002. Error detection by industry specialized teams during sequential audit review. Journal of Accounting Research 40 (3):883-900.
Phillips, J., M. Pincus, and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review 78 (2):491-521.
Plesko, G. 2002. Reconciling corporation book and tax net income, tax years 1996-1998. SOI Bulletin 21 (4):1-16.
Porcano, T. 1986. Corporate tax rates: Progressive, proportional, or regressive. Journal of the American Taxation Association 7 (2):17-31.
Reichelt, K. J., and D. Wang. 2010. National and office specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48 (3):647-686.
Solomon, I., M. D. Shields, and O. R. Whittington. 1999. What Do Industry-Specialist Auditors Know? Journal of Accounting Research 37 (1):191-208.
Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review 84 (3):969-999.
Zimmerman, J. L. 1983. Taxes and firm size. Journal of accounting and economics 5:119-149.
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔