臺灣博碩士論文加值系統

本研究探討會計師對於新客戶審計意見簽發之保守性，並且進一步分析收到非無保留意見後尋求審計意見購買的公司，是否能在更換事務所後成功購買意見。實證發現會計師對於更換事務所之新客戶的態度較為保守，且四大事務所更換至非四大事務所之公司較容易收到非無保留意見，並發現會計師出具非無保留意見的數量在沙賓法案通過後增加將近一倍，另外本研究也發現尋求意見購買的公司，再次收到非無保留意見之機率較高，唯實證結果並未顯著。從整體角度來說，審計意見購買在台灣不容易成功，而針對沙賓法案通過前後之影響，本研究也對台灣上市(櫃)公司提供初步的分析，結果顯示台灣配合美國沙賓法修訂國內法規後使我國法規更趨嚴格，確實影響會計師在簽發審計意見時變得加倍謹慎保守。

This study explores whether the auditor's issuance of audit opinions to new clients will be more conservative, and further analysis of whether companies can successfully purchase opinions after changing the audit firm. The empirical results present that auditors are more conservative with new clients, and the new clients changing the audit firm from BIG4 to NON-BIG4 are likely to receive non-unqualified opinions. In addition, we also find that companies seeking to purchase opinions have a higher chance of receiving non-unqualified opinions, but the empirical results are not significant. Overall, opinion shopping is not easy to succeed in Taiwan.

一、緒論………………………………………………………………………………....1
二、文獻探討與研究假說……………………………………………...…3
第一節 會計師變動與審計意見簽發……….…….3
第二節 會計師變動與審計意見購買………..….5
第三節 文獻彙整表………………………………………………….7
三、研究方法..............................13
第一節 樣本選取………………………………………….…13
第二節 實證模型…………………………………………….15
第三節 變數定義……………………………………....16
四、實證結果與分析…………………………………………..……………….17
第一節 敘述性統計……………………………………...17
第二節 相關係數矩陣………………………………….…21
第三節 實證結果析………………..........…24
五、額外分析………………………………………………………………...…….….29
六、結論………………………………………………………………………...…..….30
參考文獻……………………………………………………………………………...…..31
附錄：變數定義…………………………………………………………………..………34

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