臺灣博碩士論文加值系統

本研究探討高階經理人過度自信與財務報表品質的影響，並進一步加入產業專精會計師及會計師任期作為調節效果。本研究財務報表品質分別採用裁決性應計數、實質盈餘管理以及財報重編來衡量之。研究結果顯示，在裁決性應計數部分，CEO過度自信會讓財務報表品質下降，但加入產專與任期的特性後，則能顯著抑制此現象，意即會計師特性能抑制CEO降低財務報表品質，得證本文假說。但在實質盈餘管理與重編部分，則有部分效果相反或不顯著，其可能原因為財報品質替代變數特性不同所致。

This study examines the impact of executive overconfidence on financial reporting quality and further employs the CPA’s characteristics, including industry specialist and auditor tenure, as moderators. Discretionary accruals, real earning management and the financial restatement are adopted as measurements to proxy the financial reporting quality. The empirical results show that the overconfidence of CEO increases the discretionary accruals, but decreases after hiring industry specialist and longer auditor tenure. That is, this study provides the evidence that the CPA’s characteristics moderate the negative relationship between CEO’s overconfidence and financial reporting quality. However, in real earning management and restatement models, the evidences are not strong to support the hypotheses. It is probability because the real earning management and restatement are different in management behaviors from discretionary accruals.

中文摘要 i
英文摘要 ii
誌 謝 iii
目錄 iv
表目錄 v
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究架構與流程 2
第二章 文獻探討與假說發展 4
第一節 高階經理人風格 4
第二節 自戀與過度自信 5
第三節 過度自信與財務報表錯誤 7
第四節 財務報表品質 7
第五節 產業專精會計師 8
第六節 會計師任期 9
第七節 假說發展 10
第三章 研究方法 11
第一節 應變數之衡量 11
第二節 自變數之衡量 13
第三節 實證模型 14
第四章 實證結果 18
第一節 樣本選取與資料來源 18
第二節 單變量分析 29
第三節 多元迴歸分析 37
第四節 敏感性分析 43
第五節 額外測試分析 44
第五章 結論與建議 48
參考文獻 50

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