臺灣博碩士論文加值系統

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

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