臺灣博碩士論文加值系統

本研究旨在探討美國公開發行公司會計監督委員會註冊以及檢查制度，對於臺灣會計師事務所以及會計師兩者審計品質外溢效果為何。以會計師當年是否查核臺灣上市櫃公司於美國發行之存託憑證，做為美國案件簽證會計師之判斷，並設立假說預期註冊於PCAOB以及受PCAOB檢查對於審計品質能有效提升。
本研究之結果為註冊於PCAOB對於臺灣會計師事務所及臺灣會計師並未能帶來外溢效果，PCAOB檢查對於臺灣會計師事務所及臺灣會計師具有外溢效果；以此提供予監管單位制定新制度時做為參考，制度之變革是否能真正提升審計品質，抑或僅只是形同虛設；而對於既有之制度，如何透過後續的制度改善目前監管情況，亦是值得反思現存制度之借鑑。

The purpose of this study is to investigate the effect of the registration and inspection program of the Public Company Accounting Oversight Board on the audit quality of both CPA firms and accountants in Taiwan. The accountant audited whether the American Depositary Receipt issued by the Taiwan listed company in the United States was used as the judgment of the US case accountant. The hypothesis of CPA firms registered in the PCAOB and subject to PCAOB inspections is expected to effectively improve the audit quality.
The result of this study is that the registration of PCAOB has not brought spillover effects for Taiwan CPA firms and Taiwan accountants. The PCAOB inspections have spillover effects on Taiwan CPA firms and Taiwan accountants. This is provided to the supervisory department for reference when formulating the new system. Whether the formulating can really improve the audit quality, or just uselessness. For the existing system, how to improve the current regulatory situation through the follow up system is also worth learning it.

第一章 緒論 1
1.1 研究背景 1
1.2 研究流程 4
第二章 文獻探討與假說發展 5
2.1 PCAOB註冊及檢查制度 5
2.2審計品質 8
2.2.1裁決性應計項目(Discretionary Accrual) 8
2.3假說發展 10
第三章 研究方法 14
3.1資料來源與樣本選取 14
3.2資料分析方法 20
3.3實證研究模型與操作型定義 20
3.3.1研究模型 20
3.3.2操作型定義 23
3.3.3應變數-裁決性應計項目(DAC) 25
第四章 實證結果與分析 27
4.1敘述性統計 27
4.2相關係數分析 33
4.3實證結果 38
4.4穩健性測試 49
第五章 結論與建議 58
5.1研究結論 58
5.2研究限制及建議 59
參考文獻 60

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