跳到主要內容

臺灣博碩士論文加值系統

(44.200.171.156) 您好!臺灣時間:2023/03/22 00:56
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

: 
twitterline
研究生:張博彥
研究生(外文):CHANG, PO-YEN
論文名稱:判斷及估計不確定性項目之揭露對審計公費之影響
論文名稱(外文):Disclosure of Judgement and Estimation Uncertainty Items Impact on Audit Fee
指導教授:楊孟萍楊孟萍引用關係簡雪芳簡雪芳引用關係
指導教授(外文):YANG, MENG-PINGCHIEN, HSUEH-FANG
口試委員:葉鴻銘林瑞青洪聖閔
口試委員(外文):YEH, HUNG-MINGLIN, RUEY-CHINGHUNG, SHENG-MIN
口試日期:2021-06-16
學位類別:碩士
校院名稱:東吳大學
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:2021
畢業學年度:109
語文別:中文
論文頁數:54
中文關鍵詞:判斷及估計不確定性項目關鍵查核事項審計公費產業專家
外文關鍵詞:Judgement and Estimation of Uncertain ItemsKey Audit MattersAudit FeeIndustry Specialization
相關次數:
  • 被引用被引用:0
  • 點閱點閱:111
  • 評分評分:
  • 下載下載:23
  • 收藏至我的研究室書目清單書目收藏:0
判斷及估計不確定性項目涉及管理階層之主觀判斷及估計,該判斷及估計如有偏差將造成公司損益的波動,然而過去僅能透過公司揭露於財務報表之附註取得該資訊,故參考價值低。近年來新式查核報告中關鍵查核事項的導入,會計師會揭露源自於判斷及估計不確定性項目供報告使用者瞭解。然而本研究發現,公司所揭露之項目與會計師所揭露之關鍵查核事項並不全然相同,兩者間之不一致下將使報告使用者提高對判斷及估計不確定性項目揭露之關注並使會計師面臨較高查核風險及訴訟風險,故本研究進一步討論於當期判斷及估計不確定性項目之揭露不一致的情況下是否面臨較高之查核風險而於次期收取較高的審計公費。結果發現於當期判斷及估計不確定性項目之揭露不一致下,次期審計公費將收取較高。
另外本研究亦加入產業專家進行討論,在當期判斷及估計不確定性項目之揭露不一致時會於次期收取較高審計公費下,若由具專家聲譽之產業專家進行查核,其是否會為避免將來判斷上之疏失以致於聲譽受損,故在當期判斷及估計不確定性項目之揭露不一致下須付出更多的努力,相較於非產業專家,將於次期收取更高的審計公費。結果發現當期判斷及估計不確定性項目之揭露不一致,相較於一致者於次期將多收取審計公費之情況,若由產業專家查核時,將收取更高的審計公費。


Judgment and estimation uncertainty items involve management’s subjective judgments and estimates. Deviations in such judgments and estimates will cause fluctuations in the company’s profits and losses. However, these items reference value was low in the past because they was only available through the footnotes of the financial statements . In recent years, with the introduction of key audit matters in new-style audit reports, accountants will disclose items derived from judgment and estimation uncertainties for report users to understand. However, this study found that the items disclosed by the company and the key audit matters disclosed by the accountants are not completely the same. The inconsistency between the two will make report users more concerned about the disclosure of judgment and estimation uncertainty items and expose accountants to higher audit risks and litigation risks, this study further discussed whether higher audit fees will be charged in the next period due to higher audit risks when the disclosure of judgments and estimates of uncertain items are inconsistent in the current period. It turns out that due to the inconsistency in the disclosure of judgment and estimation uncertainty items, the public audit fee for the next period will be charged higher.
In addition, this study also includes industry specializations for discussion. Under the premise that higher audit fees will be charged in the next period when the current disclosure of judgments and estimates of uncertain items is inconsistent. If the auditor is industry specializations with expert reputation, whether it will avoid the negligence judgment that caused the reputation to be damaged. Therefore, more efforts will be made when the judgment and estimation of uncertain items are inconsistent. Compared with non-industrialists, they will charge higher audit fees in the next period. As a result, it was found that the current disclosure of judgment and estimation uncertainty items will charge more audit fees in the next period than if they are consistent, and higher audit fees will be charged if they are audited by industry specializations.

摘要 I
Abstract II
目錄 III
表目錄 IV
圖目錄 V
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 4
第三節 研究流程與論文架構 5
第二章 文獻探討 7
第一節 判斷及估計不確定性項目之揭露 7
第二節 審計公費 13
第三章 研究方法 16
第一節 假說發展 16
第二節 變數衡量定義 18
第三節 實證模型 27
第四節 資料來源、研究期間與樣本選取 29
第四章 研究結果與分析 32
第一節 敘述性統計 32
第二節 相關係數分析 34
第三節 迴歸結果 36
第四節 敏感性分析 42
第五章 研究結論、限制與建議 48
第一節 研究結論 48
第二節 限制與建議 49
參考文獻 50


英文期刊及論文
Altawalbeh, M. and M. Alhajaya. 2019. The investors reaction to the disclosure of key audit matters: Empirical evidence from Jordan. International Business Research. 12(3): 50-57.
Asbahr, K. and K. Ruhnke. 2017. Real effects of reporting key audit matters on auditors' judgment of accounting estimates. Eletronic Journal.
Asthana, S., S. Balsam, and S. Kim. 2004. The effect of Enron, Andersen, and Sarbanes‐Oxley on the US market for audit services. Accounting Research Journal. 22(1): 4-26.
Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory. 22(2): 71-97.
Blake, K., J. V. Carcello, N. J. Harrison, M. J. Head, B. E. Roper, A. Simpson, T. Sondhi, R. M. Tarola, L. E. Turner, and M. Williams. 2011. Response of a subgroup of the PCAOB's investor advisory group to the PCAOB's concept release concerning reports on audited financial statements and related amendments to PCAOB standards: Participating investment advisory group members. Current Issues in Auditing. 5(2): C21-C50.
Botosan, C. A. and M. A. Plumlee. 2002. A re‐examination of disclosure level and the expected cost of equity capital. Journal of accounting research. 40(1): 21-40.
Brasel, K., M. M. Doxey, J. H. Grenier, and A. Reffett. 2016. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review. 91(5): 1345-1362.
Chan, D. K. 1999. “Low‐balling” and efficiency in a two‐period specialization model of auditing competition. Contemporary Accounting Research. 16(4): 609-642.
Chaney, P. D., D. C. Jeter, and L. Shivakumar. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review 79(1): 51-72.
Chen, K. C., Z. Chen, and K. C. Wei. 2004. Disclosure, corporate governance, and the cost of equity capital in emerging markets. Working paper, Singapore Management University.
Chi, W., H. Huang, Y. Liao, and H. Xie. 2009. Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research. 26(2): 359-391.
Chin, C. L. and H. Y. Chi. 2009. Reducing restatements with increased industry expertise. Contemporary Accounting Research. 26(3): 729-765.
Choi, J. H., J. B. Kim, A. Qiu, and Y. Zang. 2008. Auditor locality, audit quality and audit pricing. Working paper, Singapore Management University.
Christensen, B. E., S. M. Glover, and C. J. Wolfe. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors' decision to invest? Auditing: A Journal of Practice & Theory. 33(4): 71-93.
Church, B. K., S. M. Davis, and S. A. McCracken. 2008. The auditor's reporting model: A literature overview and research synthesis. Accounting Horizons. 22(1): 69-90.
Cordoş, G. S. and M. T. Fülöp. 2015. Understanding audit reporting changes: Introduction of key audit matters. Accounting & Management Information Systems/Contabilitate si Informatica de Gestiune. 14(1): 128-152.
Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review. 74(2): 201-216.
Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of accounting and economics. 20(3): 297-322.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics. 3(3): 183-199.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. Accounting Review. 70(2): 193-225.
DeFond, M. L., J. R. Francis, and T. J. Wong. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory. 19(1): 49-66.
DeFond, M. L., K. Raghunandan, and K. R. Subramanyam. 2002. Do non–audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of accounting research. 40(4): 1247-1274.
Diamond, D. W. and R. E. Verrecchia. 1991. Disclosure, liquidity, and the cost of capital. The journal of Finance. 46(4): 1325-1359.
Dopuch, N., R. W. Holthausen, and R. W. Leftwich. 1987. Predicting audit qualifications with financial and market variables. Accounting Review. 431-454.
Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2005. The market pricing of accruals quality. Journal of accounting and economics. 39(2): 295-327.
Francis, J. R. 2004. What do we know about audit quality? The British accounting review. 36(4): 345-368.
Francis, J. R. and D. Wang. 2005. Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency. Auditing: A Journal of Practice & Theory. 24(s-1): 145-160.
Fuller, S. 2015. The effect of auditor reporting choice and audit committee oversight strength on management financial disclosure decisions. Working paper, Georgia State University.
Grand, B. 1996. Approches théoriques de l'audit. Working Paper, University of Aix-Marseille III.
Gray, G. L., J. L. Turner, P. J. Coram, and T. J. Mock. 2011. Perceptions and misperceptions regarding the unqualified auditor's report by financial statement preparers, users, and auditors. Accounting Horizons. 25(4): 659-684.
Gul, F. A., C. J. P. Chen, and J. S. L. Tsui. 2003. Discretionary accounting accruals, managers' incentives, and audit fees. Contemporary Accounting Research. 20(3): 441-464.
Gul, F. A. and J. S. L. Tsui. 1997. A test of the free cash flow and debt monitoring hypotheses: Evidence from audit pricing. Journal of accounting and economics. 24(2): 219-237.
Healy, P. M. and K. G. Palepu. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics. 31(1-3): 405-440.
Hogan, C. E. and D. C. Jeter. 1999. Industry specialization by auditors. Auditing: A Journal of Practice & Theory. 18(1): 1-17.
Huang, C. L., W. J. Chen, and K. C. Lu. 2014. The monitoring effect of information disclosure: Institutional and retail investors. International Journal of Information and Managemennt Sciences. 25: 197-214.
Huang, H. W., C. C. Lee, and R. G. Ena. 2010. The association between audit fees and subsequent client litigation. Journal of Forensic & Investigative Accounting. 2(2): 105-126.
Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics. 3(4): 305-360.
Keefe, T. B., King, R. D., and Gaver, K. M. 1994. Audit fees, industry specialization, and compliance with GAAS reporting standards. Auditing. 13(2): 41.
Kelton, A. S. and N. R. Montague. 2018. The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments. Accounting, Organizations and Society. 65: 44-55.
Leuz, C. and R. E. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of accounting research. 38: 91-124.
Martinez, A. L. and G. M. R. Reis. 2010. Audit firm rotation and earnings management in Brazil. Revista de Contabilidade e Organizações. 4(10): 48-64.
Mayhew, B. W. and M. S. Wilkins. 2003. Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public. Auditing: A Journal of Practice & Theory. 22(2): 33-52.
Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of accounting research. 24(1): 97-110.
Prasad, P. and P. Chand. 2017. The changing face of the auditor's report: Implications for suppliers and users of financial statements. Australian Accounting Review. 27(4): 348-367.
Reid, L. C. 2015. Are auditor and audit committee report changes useful to investors? Evidence from the United Kingdom. Working paper, University of Pittsburgh and University of Tennessee.
Sammut, K. 2018. Adoption of key audit matters in Maltese listed companies: A detailed first year analysis. Working paper, University of Malta.
Sankaraguruswamy, S., K. Raghunandan, and S. Whisenant. 2005. Factors associated with and long term stock price performance of firms making disclosures of auditor-client frictions. Working paper, Florida International University.
Simon, D. T. and J. R. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. Accounting Review. 63(2): 255-269.
Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of accounting research. 18(1): 161-190.
Sirois, L. P., J. Bédard, and P. Bera. 2018. The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons. 32(2): 141-162.
Tysiac, K. 2014. Preparers oppose PCAOB’s plan for more auditor disclosures. Journal of Accountancy, 3 January, 2014.
Turpen, R. A. 1995. Audit fees-what research tells us. The CPA Journal. 65(1): 54.
Vanstraelen, A., C. Schelleman, R. Meuwissen, and I. Hofmann. 2012. The audit reporting debate: Seemingly intractable problems and feasible solutions. European Accounting Review. 21(2): 193-215.
Watts, R. L. and J. L. Zimmerman. 1990. Positive accounting theory: a ten year perspective. Accounting Review. 65(1): 131-156.
Zerni, M. 2012. Audit partner specialization and audit fees: Some evidence from Sweden. Contemporary Accounting Research. 29(1): 312-340.

中文期刊及論文
王瑄、杜榮瑞,2005,〈企業資訊揭露之決定因素與效應(上)-資訊透明六種假說一探自願揭露六大動機〉,《會計研究月刊》,第237期:64-67頁。
李貴富、陳韻珊與張玲玲,2019,〈臺灣上市(櫃)審計市場競爭嗎?審計公費觀點〉,《管理與系統》,第26卷(1期):1-41頁。
姜家訓、楊雅雯,2005,〈會計師事務所之產業專精及查核年資與盈餘品質之關係〉,《當代會計》,第6卷(1期):23-60頁。
徐永堅,2016,〈審計準則公報第58號〔查核報告中關鍵查核事項之溝通〕之內容、影響與建議〉,《證券暨期貨月刊》,第34卷(9期):30-41頁。
張仲岳、曹美娟,2005,〈臺灣上市公司審計公費之決定因素〉,《當代會計》,第6卷(2期):125-152頁。
曾家璿、史雅男,2019,〈會計師產業專精與關鍵查核揭露之關聯〉,《中華會計學刊》,第15卷(1期):37-76頁。
劉俊儒、張育琳與傅彧偉,2019,〈環境資訊揭露程度與資金成本之關係-以我國電子產業為例〉,《當代會計》,第20卷(2期):217-264頁。
陳慧玲、張瑀珊與顏信輝,2012,〈會計師查核報告簽章方式之探討:司法與證券監理人員之看法〉,《會計審計論叢》,第2卷(1期):1-30頁。
陳穗婷、陳計良與陳虹吟,2019,〈新式查核報告對財務報表資揭露之影響〉,《中原企管評論》,第17卷(1期):59-82頁。
陳耀宗、吳姍穎,2004,〈審計產業專家、審計公費與會計師事務所規模:臺灣審計市場之實證〉,《中華會計學刊》,第5卷(1期):41-69頁。
陳耀宗、劉若蘭與林坤霖,2003,〈產業專家、客戶滿意度與審計公費關聯性之研究〉,《會計評論》,第37卷:31-52頁。
蘇裕惠,2000,〈會計師事務所規模與審計公費關聯性之研究〉,《臺灣會計評論》,第1期:59-78頁。


QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
無相關期刊