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系統識別號 U0026-0308201510434500
論文名稱(中文) 事務所排名與客戶盈餘品質之影響: 以中國為例
論文名稱(英文) Audit Firm Ranking and Client Earnings Quality: Evidence from China
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 103
學期 2
出版年 104
研究生(中文) 簡芳霖
研究生(英文) Fang-Lin Chien
學號 R16014088
學位類別 碩士
語文別 英文
論文頁數 36頁
口試委員 指導教授-邱正仁
口試委員-黃華瑋
口試委員-周庭楷
中文關鍵字 審計事務所排名  中國審計市場  盈餘品質  審計品質 
英文關鍵字 audit firm ranking  Chinese audit market  earnings quality  audit quality 
學科別分類
中文摘要 這篇論文在討論中國百大會計師事務所排名與客戶盈餘品質的關聯。我們使用橫跨2003年至2011年、百大排名事務所所查核的一共11,257家公司觀察值作為樣本來測試。我們發現整體樣本來看,百大排名與客戶盈餘品質的關聯是不顯著的,但是從年度樣本來看,在2010年及2011兩年的樣本則變成顯著正相關。
接著進一步探討百大排名的細節,並發現事務所審計收入、分支數量、會計師數量、懲戒分數、質量分數以及綜合分數等六項指標對審計客戶盈餘品質是有影響的。我們的結果支持在定性研究下,事務所百大排名在近年中所提供的資訊,使得這個制度可以做為一個有潛力的機制來增加審計品質,以及當市場在衡量審計品質以及盈餘品質時,能提供有用的資訊。
這個發現可能引起全球監管機制設計事務所監督機制的興趣。
英文摘要 This paper investigates the association between the top 100 audit firm ranking in China and client earnings quality. Using a large sample consisting of 11,257 firm-year observations engaging with one of the top 100 audit firms across 2003 to 2011, we find that the relation between the audit firm ranking and client earnings quality is insignificant when using pooled sample but becomes significantly positive in 2010 and 2011.
We further explore the details of the audit firm ranking and find that audit firm revenues, branch numbers, CPA numbers, punishment for problematic scores, quality scores, and comprehensive scores are influential in client earnings quality. Our results support the consideration of qualitative information in audit firm ranking in recent years and suggest that audit firm ranking may serve as a potential indicator to improve audit quality and provide useful information to the market in evaluating audit firm quality and client earnings quality. These findings should be of interest to global regulators in designing audit firm monitoring mechanism.
論文目次 1. INTRODUCTION 1
2. BACKGROUND 3
2.1. Chinese audit market 3
2.2. Top 100 audit firm ranking 6
3. PRIOR RESEARCH AND HYPOTHESIS 9
3.1. Prior research 9
3.2. Research Hypotheses 10
4. RESEARCH DESIGN 13
4.1. Measurement of Explanatory Variables 13
4.2. Measurement of Audit Quality 15
4.3. Empirical Model 16
4.4. Sample selection 17
5. RESULT 20
6. CONCLUSIONS 31
7. Reference 33
Appendix: about the Practicing Quality Inspection Rules for Accounting Firms. 36
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