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研究生:黃筱雯
研究生(外文):HUANG, HSIAO-WEN
論文名稱:關係人交易和會計師辭職之關聯
論文名稱(外文):The Relationship Between Related Party Transactions and Auditor Resignation
指導教授:盧鈺欣盧鈺欣引用關係
指導教授(外文):LU, YU-HSIN
口試委員:翁慈青陳光政
口試委員(外文):WENG, TZU-CHINGCHEN, GUANG-ZHENG
口試日期:2020-06-05
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計學系
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:2020
畢業學年度:108
語文別:中文
論文頁數:45
中文關鍵詞:更換會計師會計師辭職關係人交易
外文關鍵詞:Auditor changeAuditor resignationRelated party transactions
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近年來,國內外舞弊案頻傳,使得會計師不得不加強對於客戶之風險評估,並且在面對高風險客戶時做出辭職之決定。而關係人交易一直以來為會計師事務所查核的重點項目之一,我國台灣審計準則公報亦於2018年頒布第67條《關係人》規範查核人員應對財務報表之關係人交易做適當的處理及揭露。本文之研究目的係為從審計供給面來探討會計師更換議題,當會計師面臨高風險公司,是否會主動提出解除委任合約,並區分關係人交易類型做研究。本文以2004年至2018年上市櫃資料為研究對象,採用公開資訊觀測站會計師主動辭職樣本,並加入三項不尋常之會計師辭職衡量指標,以羅吉斯迴歸模型來探討關係人交易對於會計師辭職之影響。實證結果顯示,關係人交易之相關借款與貸款和會計師辭職呈顯著正向關係,代表此類型之關係人交易符合盈餘管理觀點,乃會增加公司風險,故造成會計師辭職機率較大。
In recent years, domestic and foreign fraud cases occur frequently, so auditors should strengthen the risk assessment of customers, and make resignation decisions in the face of high-risk customers. The related party transactions have always been one of the key projects for audits by accounting firms. In 2108, SAS No. 67 "related parties" regulates that auditors shall properly handle and disclose the related party transactions in the financial statements. The purpose of this study is to explore the issue of auditor change from the perspective of audit supply. When auditors are faced with high-risk companies, whether they will voluntarily propose to terminate the appointment contract and distinguish the types of related party transactions. Based on the data of listed companies from 2004 to 2018, this paper uses the sample of auditor resignation from Marker Observation Post System, and adds three unusual measures to measure the auditor resignation. Then, we use the Logistic regression model to explore the impact of related party transactions on the auditor resignation. The empirical results show that there is a significant positive relationship between related party transactions of related leading and borrowing and auditor resignation. This type of related party transactions is in line with the earnings management, and will increase the company risk, resulting in a higher probability of auditor resignation.
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 3
第三節 研究貢獻 4
第四節 研究架構與流程 5
第二章 文獻探討 7
第一節 關係人交易 7
第二節 會計師辭職 10
第三章 假說發展與研究方法 13
第一節 假說發展 13
第二節 變數衡量 16
第三節 實證模型 20
第四節 樣本選取與資料來源 22
第五節 資料分析方法 25
第四章 實證結果分析 26
第一節 敘述性統計 26
第二節 相關係數分析 28
第三節 單變量分析 31
第四節 迴歸模型實證結果 33
第五章 結論與建議 36
第一節 研究結論 36
第二節 研究限制與建議 38
參考文獻 39
一、中文文獻 39
二、英文文獻 40

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楊清民,2005,內部股權集中度與董監事規模對會計師獨立性之關聯性研究-以財務危機徵兆公司為例,國立成功大學會計學系學位論文。
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