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研究生:林津羽
研究生(外文):LIN, JIN-YU
論文名稱:我國非四大事務所會計師輪調對審計品質之影響
論文名稱(外文):The Effect of Auditor Rotation in Non-Big 4 Accounting Firms on Audit Quality: Evidence from Taiwan
指導教授:蘇裕惠蘇裕惠引用關係
指導教授(外文):SU, YU-HUI
口試委員:薛敏正洪聖閔
口試委員(外文):SHIUE, MIN-JENGHUNG, SHENG-MIN
口試日期:2024-06-06
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:2024
畢業學年度:112
語文別:中文
論文頁數:72
中文關鍵詞:非四大會計師事務所會計師輪調審計品質
外文關鍵詞:Non-Big 4 Accounting FirmsAuditor RotationAudit Quality
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會計師輪調制度旨在強化會計師之獨立性,避免會計師長期與受查客戶合作而產生利益衝突。本研究探討非四大會計師事務所在強制會計師輪調制度下對審計品質之影響,並以2010年至2022年由非四大會計師事務所查核之台灣上市櫃、興櫃公司發生會計師輪調共計762筆觀察值(同一會計師事務所內)及934筆觀察值(包含更換會計師事務所)作為研究樣本。實證結果發現,不論在同一事務所內會計師輪調或是包含因任期上限而更換事務所查核之情況下,會計師連續任期達五年以上、六年以上、七年以上、五至七年、六至七年及七年而輪調後,非四大事務所之新任會計師於任期第一年的審計品質不優於前任會計師任期最後一年的審計品質,且同一事務所之雙簽會計師皆因任期上限而輪調亦有相同結果。因此,對非四大會計師事務所而言,強制會計師輪調制度可能對其較不利,因輪調後其人力資源及專業性較不足,故無法發揮政策目標所期待之功能,亦可能使其面臨客戶流失的風險。
The auditor rotation system is designed to enhance auditors' independence and prevent conflicts of interest that may arise from long-term collaborations with audited clients. The research used a sample of 762 observations (same accounting firm) and 934 observations (including change of accounting firms) on auditor rotation from Taiwan listed and emerging companies audited by non-Big 4 accounting firms from 2010 to 2022. The empirical results indicate that regardless of whether the rotation of auditors within the same accounting firm or the rotation included a change of accounting firm audit due to tenure limit, auditors rotate after more than 5 years, more than 6 years, more than 7 years, 5-7 years, 6-7 years, and 7 years of consecutive tenure, the audit quality of the non-Big 4 new auditors in the first year of their tenure was worse than the audit quality of their predecessors in the final year of their tenure, and the same result was found for dual-signature audit partners within the same accounting firm who were also rotating at the same time. Therefore, for non-Big 4 accounting firms, the auditor rotation system may be unfavorable, because after rotation, their human resources and professionalism will be insufficient, so they will not be able to perform the functions expected by the policy objectives, and it may also make them at the risk of losing clients.
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 研究議題與目的 4
第三節 研究架構與流程 5
第二章 文獻探討 6
第一節 會計師輪調制度 6
第二節 審計品質 9
第三節 會計師輪調與審計品質之關聯性 13
第三章 研究方法 20
第一節 假說發展 20
第二節 研究設計與樣本選取 24
第三節 研究變數與操作型定義 27
第四節 實證模型 30
第四章 實證結果與分析 31
第五章 結論與限制 60
第一節 研究結論 60
第二節 研究貢獻與限制 61
參考文獻 62

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