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系統識別號 U0026-0812200915104595
論文名稱(中文) 審計人員與會計穩健關係之研究:理論與實務
論文名稱(英文) A Study of the Relationship between Auditors and Accounting Conservatism: Theory and Practice
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 97
學期 2
出版年 98
研究生(中文) 李木蘭
研究生(英文) Mu-lan Li
學號 r1696101
學位類別 碩士
語文別 中文
論文頁數 87頁
口試委員 口試委員-賴秀卿
口試委員-陳政芳
指導教授-林松宏
中文關鍵字 力霸案  亞洲金融風暴  會計師事務所  產業專家  穩健原則 
英文關鍵字 Rebar fraud  Conservatism  Asian financial crisis  auditors  industry specialist 
學科別分類
中文摘要 本研究旨在檢視台灣會計師事務所審計人員與財務報導穩健之關聯。本文第一部份探討審計產業專家對於會計穩健程度之影響,第二部份則以重大之經濟事件作為時間劃分,研究亞洲金融風暴及力霸案後,會計師事務所客戶穩健程度之變動。
本文之審計產業專家採用產業市場佔有率法(Industry Market Share)及事務所客戶組合佔有率法(Portfolio Shares)來衡量,並以台灣2003年至2007年四大會計師事務所受查客戶為樣本,比較產業專家之受查客戶是否更具穩健性。另外預期在亞洲金融風暴與力霸案後,會計師事務所面臨之法律責任與訴訟風險將加重,因此以亞洲金融風暴前後三年(1995-2000)、力霸案前後兩年(2005-2008)之樣本,觀察事務所客戶穩健程度之變化。
本文實證結果發現:(1)產業專家之受查客戶,相對於非產業專家之受查客戶,其財務報導穩健程度較高。(2)以全部樣本、五大會計師事務所客戶樣本及非五大會計師事務所客戶樣本衡量,亞洲金融風暴後之穩健程度皆較亞洲金融風暴前為高。(3)以全部樣本、四大會計師事務所客戶樣本及非四大會計師事務所客戶樣本衡量,力霸案後之穩健程度皆較力霸案前為高。
英文摘要 In this study I examine the relationship between auditors of CPA firms in Taiwan and conservatism in financial reporting. The first part I investigate the influence of industry specialist on accounting conservatism. And the second part I divide the significant economic events of Asian financial crisis and Rebar fraud to compare the difference of the conservatism in financial reporting.
This research uses both auditor’s market share in an industry and the share of a particular industry’s clients in the auditor’s portfolio of all industry clients as proxies for industry specialist. I use a large sample of clients of Taiwan Big 4 auditors in 2003 to 2007 and examine whether clients of auditors’industry specialization are more conservative. In addition, due to the increasing legal liability and litigation risk, I expect that financial reporting would become more conservative after Asian financial crisis and Rebar fraud. Therefore, I use the sample during Asian financial crisis (1995-2000) and Rebar fraud (2005-2008) periods to compare the difference of the conservatism of clients of auditors.
Empirical results indicate that (1) The clients of specialist auditors are more conservative in financial reporting than the those of nonspecialist auditors. (2) The financial reporting becomes more conservative after Asian financial crisis for full samples、samples of clients of Big5 auditors and samples of clients of non-Big5 auditors. (3) The financial reporting becomes more conservative after Rebar fraud for full samples、samples of clients of Big4 auditors and samples of clients of non-Big4 auditors.
論文目次 目 錄
第一章 緒論 1
第一節 研究動機與目的 1
第二節 論文貢獻 3
第三節 研究流程與論文架構 4
第二章 文獻探討 6
第一節 穩健原則之基本概念 6
第二節 穩健原則之應用層面 9
第三節 穩健原則與審計相關文獻 15
第三章 研究設計 29
第一節 研究假說 29
第二節 實證模式與變數定義 34
第三節 資料來源與樣本選取 41
第四章 實證結果與分析 45
第一節 審計產業專家與會計穩健關係之實證結果 46
第二節 亞洲金融風暴前後會計師事務所客戶穩健程度比較之實證結果 54
第三節 力霸案前後會計師事務所客戶穩健程度比較之實證結果 58
第五章 敏感性分析 62
第一節 審計產業專家與會計穩健關係之敏感性分析 62
第二節 亞洲金融風暴前後會計師事務所客戶穩健程度比較之敏感性分析 67
第三節 力霸案前後會計師事務所客戶穩健程度比較之敏感性分析 71
第六章 結論與建議 74
第一節 研究結果 74
第二節 研究限制及建議 77
參考文獻 79
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