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系統識別號 U0026-0812200911275036
論文名稱(中文) 產業專家會計師之多方衡量與盈餘品質關聯性之研究
論文名稱(英文) A Study of the relation between various measure methods of Audit Industry Specialization and Earnings Quality
校院名稱 成功大學
系所名稱(中) 會計學系碩博士班
系所名稱(英) Department of Accountancy
學年度 93
學期 2
出版年 94
研究生(中文) 邱淑娟
研究生(英文) Shu-Chuan Chiu
學號 r1692104
學位類別 碩士
語文別 中文
論文頁數 83頁
口試委員 口試委員-傅鍾仁
指導教授-陳耀宗
口試委員-王萬成
中文關鍵字 產業專家會計師  盈餘品質  裁決性應計數 
英文關鍵字 earnings quality  discretionary accruals  industry specialization 
學科別分類
中文摘要   本研究主要探討產業專家會計師之多方衡量與盈餘品質之關聯性。由於過去文獻顯示,當會計師有較豐富的產業知識時,可提高偵測舞弊的能力(Johnson et al. 1991),也會投入較多資源於員工招募與訓練、科技與查核技術,使會計師之查核品質與受查者財務報表之盈餘品質較佳。然而產業專家會計師之衡量方法眾多分岐,且我國過去研究多以單一衡量方式探討,無法凸顯會計師之多方衡量對於實證研究之影響。本研究以產業專家會計師之多方衡量切入,綜合Krishnan(2003a)、Balsam et al.(2003)、Neal & Riley(2004)所採用之產業專家會計師實證衡量,使用八種衡量方式,探討各種衡量觀念與盈餘品質之關係。此外,鑑於安隆事件對於會計師查核環境之影響,本研究另外探討安隆事件對於盈餘品質之影響。

  本研究以民國八十六年至民國九十二年五大會計師事務所查核之台灣上市上櫃公司為研究對象,區分十八種產業,探討盈餘品質與八種產業專家會計師衡量方法之關係,以迴歸分析方法進行實證。

  實證結果顯示,當產業專家會計師以產業組合率(PS)、加權市佔率(Weight)、受查客戶數(NCLIENTS)衡量時,則受查公司透過裁決性應計數進行盈餘管理的程度較低,盈餘品質較非產業專家會計師佳。此外,安隆事件發生後,受查公司透過裁決性應計數進行盈餘管理的程度較低,盈餘品質較安隆事件發生前佳。




英文摘要 none



論文目次 目 錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究架構與流程 6
第二章 文獻探討 8
第一節 產業專家會計師(Audit Industry Specialization) 8
第二節 盈餘品質(Earnings Quality) 23
第三章 研究方法 26
第一節 研究假說 26
第二節 模型建立 29
第三節 實證變數之操作定義 30
第四節 樣本選取、資料來源與研究期間 37
第四章 實證結果與分析 40
第一節 樣本資料分析 40
第二節 敘述性統計 44
第三節 假設檢定 49
第四節 複迴歸結果分析 51
第五節 敏感性分析 61
第五章 結論與建議 75
第一節 研究結論 75
第二節 研究限制 75
第三節 研究建議 76
參考文獻 78

參考文獻 參考文獻
一、 中文部份

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張文瀞、吳幸螢,2005,「品牌聲譽、產業專業化與審計人員市場佔有率關連性:取消審計公費下限分析」,會計評論,第40期,頁91-118
張閔凱,2002,「會計師事務所產業專業化之決定因素台灣審計市場之實證研究」,國立成功大學會計研究所未出版之碩士論文。
陳耀宗、劉若蘭、林坤霖,2003,「產業專家、客戶滿意度與審計公費關連性之研究」,會計評論,第37期,頁31-52
許振銘,2004,「產業專家對裁量性應計項目市場評價之影響」,國立成功大學會計研究所未出版之碩士論文。
楊惟寗,2003,「會計師特質與盈餘管理之關聯性」,私立東吳大學會計研究所未出版之碩士論文。
楊雅雯,2004,「會計師之產業專精及查核年資與盈餘品質之關係—績效調整後裁決性應計金額與應計項目估計誤差之衡量」,私立輔仁大學會計研究所未出版之碩士論文。

二、 英文部份

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