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研究生:陳思蓉
研究生(外文):Si-Rong Chen
論文名稱:權益誘因及經理人過度自信與未預期審計公費之關聯性
論文名稱(外文):The Association among Equity Incentives, Managerial Overconfidence and Unexpected Audit Fees.
指導教授:張慧珊張慧珊引用關係
指導教授(外文):Hui-Shan Chang
學位類別:碩士
校院名稱:中原大學
系所名稱:會計研究所
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:2019
畢業學年度:107
語文別:中文
論文頁數:49
中文關鍵詞:權益誘因;經理人過度自信;未預期審計公費
外文關鍵詞:Equity Incentives; Managerial Overconfidence;Unexpected Audit Fees.
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所有權與經營權分離已成現今公司的常態,但因高階經理人與股東利益目標並非一致而造成代理問題,為解決代理問題,學者研究後提出適當的經理人權益誘因制度有助於減緩代理問題;而會計師在進行審計風險評估時考慮經理人的態度,因為高管階層的態度可以通過塑造組織的道德、倫理和社會文化來影響公司的審計風險,但過度權益誘因制度及經理人過度自信可能會導致經理人為了追求自身利益而操縱損益,導致會計師需投入更多(少)的審計努力,而造成對未預期審計公費有影響。
本研究主要探討權益誘因及經理人過度自信是否會對未預期審計公費有影響。以2008年至2017年之上市上櫃公司為研究對象,權益誘因以DELTA(公司股票價格上升1%,則經理人財富增加之程度)、VEGA(公司股票報酬波動變動1%,則經理人財富變動之程度) 來衡量,實證結果發現,權益誘因導致經理人會為了自身利益而操縱損益,使會計師在進行審計工作時,所面臨的審計風險也越高,而使會計師實際所收取的審計公費越高,即未預期審計公費也越高。而經理人過度自信可能會做出不當投資、過度併購等決策影響公司發展,抑有可能在研究發展方面積極投入,反而為公司帶來更高的價值,故其對公司影響有正反評價。本研究實證結果亦發現,針對經理人過度自信之公司,當經理人任期較長並對公司持股數增加時,會計師可能預期公司未來風險較少,進而可能減少計畫查核範圍,而收取較少的審計公費,亦即未預期審計公費越低。
There will be some agency problems in those enterprises where management and ownership separated and results in the conflict of interest between management and shareholders. To solve the agency problem, scholars proposed that appropriate equity incentives may help to alleviate the problems. Auditors often take into consideration the attitude of corporation managements when conducting the audit risk assessment, since the attitude of the management will affect the audit risk of the company by shaping the morality, ethics and organization culture of the company. However, the excessive equity incentive and managerial overconfidence may induce managers to manipulate profit and loss in pursuit of their own interests, which in turn lead the auditors to invest more (or less) auditing efforts and result in substantial impact on unexpected audit fees.

Our study mainly explores that whether equity incentives and managerial overconfidence can affect the unexpected audit fees. The sample includes listed companies from year 2008 to 2017. The equity incentives are measured by DELTA (the amount of the manager’s wealth increased while the company''s stock price increased by 1%,) and VEGA (the amount of changes of the manager’s wealth while the volatility of company''s stock return changed by 1%,). The empirical results show that the equity incentives would increase the audit risk and force the auditors to ask for more audit fees and result in higher unexpected audit fee. Nevertheless, the managerial overconfidence may induce managers to make improper investment, excessive mergers, or may encourage more research and development. So, the impact of managerial overconfidence is undecided. The empirical results also found that companies with higher managerial overconfidence, while the manager has a longer term of employment and increases his holding shares of the company, the auditors may expect the company to encounter less risk in the future, which may reduce the scope of audit, and in turn less audit fees, thus, the lower the unexpected audit fees.
摘要 I
Abstract II
目錄 III
表目錄 IV
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第二章 文獻探討 5
第一節 權益誘因 5
第二節 經理人過度自信 7
第三節 未預期審計公費 9
第三章 研究方法 11
第一節 研究假說 11
第二節 實證模型 14
第三節 樣本選取與資料來源 22
第四章 實證結果 24
第一節 敘述性統計與相關係數分析 24
第二節 實證結果分析 29
第五章 結論與建議 32
第一節 研究結論 32
第二節 研究限制與建議 33
參考文獻 34
表目錄
表1 變數定義彙總表 20
表2 樣本選取說明 22
表3 樣本組成分析表(依產業別) 23
表4 審計公費之敘述統計量(n=11,767) 25
表5 未預期審計公費與權益誘因及經理人過度自信之敘述統計量(n=2,225) 25
表6 變異數膨脹因子VIF(variance-inflation factor) 26
表7 審計公費之相關係數矩陣表(n=11,767) 27
表8 未預期審計公費與權益誘因及經理人過度自信之相關係數矩陣表(n=2,225) 28
表9 審計公費模型 31
表10 未預期審計公費與權益誘因及經理人過度自信之實證結果 31
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