臺灣博碩士論文加值系統

本研究分別探討主、副查會計師產業專精與與審計經驗對審計品質之影響，更進一步探討分別更換主、副查會計師是否對審計品質造成影響。本研究以裁決性應計數作為審計品質，實證結果發現，主、副查會計師之兩項特質都會影響審計品質。此外再加入會計師個人任期與事務所任期後，主、副查會計師之審計經驗與裁決性應計數呈現不顯著，而產業專精則仍對裁決性應計數仍有影響力。最後，本研究發現在不更換事務所之樣本下，更換主、副查會計師並不會影響審計品質。

This research aims to investigate the impact of industry specialist auditor and audit experience to audit quality for both lead and review CPA partners. Furthermore, I examine whether the change of lead and review partners will affect the audit quality. Using discretionary accruals as a proxy for audit quality, the empirical results show that both industry specialist and audit experience of the lead and review partners will affect the audit quality. The auditor tenure and CPA firm tenure are further controlled in the following examination, and the results show that the auditor’s experience is not significant for both lead and review partners, while industrial specialist is still significantly related to the audit quality. Finally, under the subsample of auditor changes within the same CPA firm, changes of both lead and review partners are not significantly related to the audit quality.

書名頁 i
審定書 ii
中文摘要 iii
英文摘要 iv
誌 謝 v
目 錄 vi
表 目 錄 vii
第一章、緒論 1
第一節 研究動機與目的 1
第二節 研究貢獻 3
第三節 研究架構 4
第二章、文獻探討與假說發展 5
第一節 審計品質 5
第二節 會計師特質 7
第三節 更換會計師 9
第四節 假說發展 10
第三章、研究設計 12
第一節 樣本選取 12
第二節 變數衡量 13
第三節 實證模型 17
第四章、實證結果 20
第一節 敘述性統計 20
第二節 相關係數分析 26
第三節 迴歸分析 32
第四節 敏感性測試 39
第五章、研究結論與建議 47
第一節 研究結論與建議 47
第二節 研究限制 48
參考文獻 49

中文部分
李建然與林秀鳳，2013，大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討-控制自我選擇偏誤的重要性，中華會計學刊，第9卷第1期：77-110。
李建然與高惠松，2007，會計師事務所人力資本與審計品質之關聯性研究，人力資源管理學報，第7卷第3期：45-64。
林孝倫與林嬋娟，2016，亞洲地區審計品質研究回顧，臺大管理論叢，第27卷第1期：305-362。
林宜勉、呂惠民與盧其群，2010，會計師審計品質與財務報表重編之關聯性， 中山管理評論，第18卷第2期：407-445。
林嬋娟與林孝倫，2007，會計師輪調制度—輪調成效莫衷一是，遵循檢討齊走並進，會計研究月刊，第258期：85-89。
陳政芳與李啟華，2006，國內會計師產業知識之衡量基礎，中山管理評論，第14卷第3期：685-711。
楊炎杰與官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron後的觀察，會計評論，第43期：27-61。
廖秀梅與戚務君，2014，強制合夥會計師輪調當年度的審計品質分析，臺大管理論叢，第25卷第1期：233-257。
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，第27卷第4期：1-28。
 
英文部分
Abdolmohammadi, M. and Wright, A. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review, 62 (1): 1-13.
Anthony, J. H. and Ramesh, K. 1992. Association between accounting performance measures and stock prices. Journal of Accounting and Economics, 15 (2-3): 203-227.
Aobdia, D., Lin, C.-J., and Petacchi, R. 2015. Capital market consequences of audit partner quality. The Accounting Review, 90 (6): 2143-2176.
Bachar, J. 1989. Auditing quality, signaling, and underwriting contracts. Contemporary Accounting Research, 6 (1): 216-241.
Baiman, S. 1991. Discussion of conservatism and auditor-client negotiations. Journal of Accounting Research, 29: 31-54.
Balsam, S., Krishnan, J., and Yang, J. S. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory, 22 (2): 71-97.
Becker, C. L., Defond, M. L., Jiambalvo, J., and Subramanyam, K. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research, 15 (1): 1-24.
Blouin, J., Grein, B. M., and Rountree, B. R. 2007. An analysis of forced auditor change: the case of former Arthur Andersen clients. The Accounting Review, 82 (3): 621-650.
Cahan, S. and Sun, J., 2014. The effect of audit experience on audit fees and audit quality. Journal of Accounting, Auditing and Finance, 30 (1): 78-100.
Carcello, J. V. and Neal, T. L. 2003. Audit committee characteristics and auditor dismissals following “new” going‐concern reports. The Accounting Review, 78 (1): 95-117.
Chen, C. J., Su, X., and Wu, X. 2009. Forced audit firm change, continued partner‐client relationship, and financial reporting quality. Auditing: A Journal of Practice & Theory, 28 (2): 227-246.
Chen, C., Lin, C., and Lin, Y. 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, S., Sun, S. Y., and Wu, D. 2010. Client importance, institutional improvements, and audit quality in China: an office and individual auditor level analysis. The Accounting Review, 85 (1): 127-158.
Chi, H. and Chin, C. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory, 30 (2): 201-229.
Chi, W., Myers, L. A., Omer, T. C., and Xie, H. 2016. The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. Review of Accounting Studies, 22 (1): 361-391.
Chi, W., Huang, H., Liao, Y., and Xie, H. 2009. Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research, 26 (2): 359-391.
Chin, C. L. and Chi, H. Y. 2009. Reducing restatements with increased industry expertise. Contemporary Accounting Research, 26 (3): 729-765.
DeAngelo, L. 1981. Auditor size and auditor quality. Journal of Accounting and Economics, 3 (3): 183-199.
Dechow, P., Sloan, R., and Sweeney A. 1995. Detecting earnings management. The Accounting Review, 70: 193-225.
Defond, M. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice & Theory, 11: 16-31.
Defond, M. L. and Jiambalvo, J. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17 (1-2): 145-176.
DeFond, M. L. Francis, J. R. 2005. Audit research after Sarbanes–Oxley. Auditing: A Journal of Practice & Theory, 24: 5-30.
Defond, M. L., Raghunandan, K., and Subramanyam, K. 2002. Do non-audit service fees impair auditor independence? evidence from going concern audit opinions. Journal of Accounting Research, 40 (4): 1247-1274.
Dunn, K. A. and Mayhew, B. W. 2004. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies, 9 (1): 35-58.
Francis, J. R., Maydew, E. L., and Sparks, H. C. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory, 18 (2): 17-34.
Francis, J. R. and Yu, M. D. 2009. Big four office size and audit quality. The Accounting Review, 80: 1521-1552.
Francis, J. and Wilson, E. 1988. Auditor changes: a joint test of theories relating to agency costs and auditor differentiation. The Accounting Review, 63: 663-682.
Geiger, M. A. and Raghunandan, K. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory, 21 (1): 67-78.
Ghosh, A. and Moon, D. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review, 80 (2): 585-612.
Gul, F. A., D. Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review, 88 (6): 1993-2023.
Hammersley, J. S. 2006. Pattern identification and industry‐specialist auditors. The Accounting Review, 81 (2): 309-336.
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7: 85-107.
Hegazy, M., Al Sabagh, A. and Handy, R. 2015. The effect of audit firm specialization on earnings management and quality of audit work. Journal of Accounting and Finance, 15 (4): 143-164.
Hogan, C. E. and Jeter, D. C. 1999. Industry specialization by auditors. Auditing: A Journal of Practice & Theory, 18 (1): 1-17.
Jensen, M. and William, M. 1976. Theory of the firm: managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3: 305-360.
Ji, A. E., Kumar, K. R., Pei, H., and Xue, Y. 2019. Does the market value auditors industry specializations? evidence from the contagion effects of restatements. Accounting Horizons, 33 (1): 125-152.
Jiang, J., Wang, I. Y., and Wang, K. P. 2019. Big n auditors and audit quality: new evidence from quasi-experiments. The Accounting Review, 94 (1): 205-227.
Kaplan, S. E., Odonnell, E. F., and Arel, B. M. 2008. The influence of auditor experience on the persuasiveness of information provided by management. Auditing: A Journal of Practice & Theory, 27 (1): 67-83.
Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., and Velury, U. K. 2013. Audit quality: insights from the academic literature. Auditing: A Journal of Practice & Theory, 32: 385-421.
Krishnan, G. 2005. Did Houston clients of Arthur Andersen recognize publicly available bad news in a timely manner? Contemporary Accounting Research, 22 (1): 165-193.
Krishnan, G. V., 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons, 17 (supplement): 1-16.
Libby, R. and Frederick, D. M. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research, 28 (2): 348-367.
Myers, J. N., Myers, L. A., and Omer, T. C. 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.
Neal, T. and Riley, R. 2004. Auditor industry specialist research design. Auditing: A Journal of Practice & Theory, 23 (2): 169-177.
Owhoso, V. E., Messier, J. W., and Lynch, J. J. 2002. Error detection by industry-specialized teams during sequential audit review. Journal of Accounting Research, 40 (3): 883-900.
Reichelt, K. J. and Wang, D. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48 (3): 647-686.
Reynolds, K. J. and Francis, J. R. 2001. Does size matter? the influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30: 375-400.
Schwartz, K. B. and Menon, K. 1985. Auditor switches by failing firms. The Accounting Review, 60 (2): 248-261.
Simon, D. and Francis, J. 1988. The effects of auditor change on audit fees: tests of price cutting and price recovery. The Accounting Review, 63: 255-269.
Solomon, I., Shields, M. D., and Whittington, O. R. 1999. What do Industry-specialist auditors know? Journal of Accounting Research, 37 (1): 191-208.
Sweeney, A. P. 1994. Debt-covenant violations and managers accounting responses. Journal of Accounting and Economics, 17 (3): 281-308.
Titman, S. and Trueman, B. 1986. Information quality and the valuation of new issues. Journal of Accounting and Economics, 8: 159-172.
Velury, U., Reisch, J., and O’Reilly, D. 2003. Institutional ownership and the selection of industry specialist auditors. Review of Quantitative Finance and Accounting, 21: 35-48.
Wallace, W. 1987. The economic role of the audit in free and regulated markets: a review. Research in Accounting Regulation, 1: 7-34.
Wang, T., Liu, C., and Chang, C. H. 2011. CPA‐firm mergers: An investigation of audit quality. European Accounting Review, 20 (4): 727-761.