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研究生:許睿婷
研究生(外文):Jui-TingHsu
論文名稱:中小企業盈餘管理與會計師風險評估-來自審計工時與審計公費之證據
論文名稱(外文):Earnings Management & Auditor Risk Assessment of Small and Mid-Sized Enterprise-Evidence from Audit Hours & Audit Fees
指導教授:黃華瑋黃華瑋引用關係
指導教授(外文):Hua-Wei Huang
學位類別:碩士
校院名稱:國立成功大學
系所名稱:經營管理碩士學位學程(AMBA)
學門:商業及管理學門
學類:企業管理學類
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:44
中文關鍵詞:審計公費審計工時盈餘管理審計調整數
外文關鍵詞:Audit FeesAudit HoursEarnings ManagementAudit adjustment
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盈餘管理的行為過去普遍認為會計師能夠發揮監督的作用,但亦有文獻提到受查客戶會試圖透過支付過高的審計公費來影響會計師的決策,本文旨探討受查客戶的盈餘管理會如何影響會計師的風險評估(包含審計工時、公費),以總審計調整數的絕對值作為衡量盈餘管理程度的測試變數;審計公費、工時則作為應變數,有別於過去文獻極少以中小企業為樣本,本研究運用A聯合會計師事務所之特殊內部資料,對審計工作的影響因素進行研究。

實證結果顯示:(1)審計調整數對於審計公費有正向關係但未達顯著水準,其可能原因為中小型會計師事務所競爭激烈,會計師對於公費的議價能力可能較弱,且中小企業大部分為家族企業,可能缺乏足夠的監督機制而有購買會計的行為。(2)審計調整數對於審計工時呈現顯著正相關,高風險客戶受到審計人員更多的關注,並投入更多的審計資源。
Regarding the behavior of earnings management, it was generally recognized in the past that accountants can play a supervisory role. However, there are also information and records that the clients under investigation will try to influence the decision-making of accountants by paying excessive audit fees. This study is devoted to exploring how the earnings management of the clients examined will affect the accountant's risk assessment (including audit Hours and audit fees), and the absolute value of the aggregate audit adjustment is used as a test variable to measure the earnings management degree. Among them, audit fee and working hours are used as dependent variables. Unlike the previous literature and research, which rarely uses small and medium-sized enterprises as samples, this study uses the special internal data of A United Accounting Firm to further study the influencing factors of audit work.
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與貢獻 3
第三節 研究流程 4

第二章 文獻探討與假說建立 6
第一節 會計師與財務報表審計 6
第二節 盈餘管理 8
第三節 審計調整數 12
第四節 會計師風險評估 15
第五節 假說發展 18

第三章 研究設計 20
第一節 樣本選取與資料來源 20
第二節 變數定義與衡量方法 23
第三節 實證模型 27

第四章 實證結果與分析 29
第一節 敘述性統計分析 29
第二節 迴歸分析 31

第五章 研究結論與建議 38
第一節 研究結論 38
第二節 研究限制 39

參考文獻 40
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