進階搜尋


   電子論文尚未授權公開,紙本請查館藏目錄
(※如查詢不到或館藏狀況顯示「閉架不公開」,表示該本論文不在書庫,無法取用。)
系統識別號 U0026-1110201617161300
論文名稱(中文) 家族企業,會計師異動與繼續經營風險
論文名稱(英文) Family Firms, Auditor Changes and Going Concern Risk
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 105
學期 1
出版年 105
研究生(中文) 陳威甫
研究生(英文) Wei-Fu Chen
學號 R16021221
學位類別 碩士
語文別 中文
論文頁數 24頁
口試委員 指導教授-黃華瑋
口試委員-劉哲宏
口試委員-謝喻婷
中文關鍵字 繼續經營  家族企業  會計師異動 
英文關鍵字 going concern risk  family firms  auditor changes 
學科別分類
中文摘要 本文主要在探討家族企業與繼續經營的關係,並且進一步研究在家族企業中擔任財務報表審計簽證會計師的異動對家族企業繼續經營風險有何影響。實證結果顯示家族企業一般較不會有繼續經營問題,然而在金融海嘯前,家族企業經歷會計師異動時,繼續經營的風險會增加。
英文摘要 This paper investigates the association between family firms and going concern risk. We also discuss the impact of going concern risk when family firms change auditors. Our analysis present evidence that family firms have less going concern risk, and family firms are more likely to have going concern risk when they change auditors.
論文目次 一、緒論 1
二、文獻 3
第一節 文獻回顧-家族企業 3
第二節 文獻回顧-會計師更換 5
第三節 假說 7
三、資料模型 9
第一節 模型設計 9
第二節 樣本選取 12
第三節 敘述性統計 14
四、實證結果與分析 16
第一節 Pearson相關矩陣 16
第二節 H1、H2實證結果 17
第三節 金融海嘯前後H1、H2實證結果 18
五、結論 20
參考文獻 22
參考文獻 經濟部中小企業處。2015中小企業白皮書。經濟部中小企業處,178-179。 2015

台灣董事學會。2014華人家族企業報告。台灣董事學會董事會評論,7期。 2014

資誠PWC Taiwan。PWC全球家族企業調查結果摘要。資誠PWC Taiwan,6。 2012

李禮仲。「公司治理」對家族企業的效益。國家政策論壇,季刊-春季號。 2003

林嬋娟。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論,第48期,1-33。 2009

Anderson, R. C., and Reeb, D. M. Founding-family ownership and firm performance: Evidence from the S&P 500, Journal of Finance, 58, 1301–1328. 2003

Beehr,T.,Drexler, J.A.,and Faulkner, S.Working in small family businesses: Empirical comparisons to non-family businesses, Journal of Organizational Behavior, 18(3), 297–312. 1997

Carcello, J. V., & Neal, T. L. Audit committee characteristics and auditor dismissals following „new‟ going-concern reports. The Accounting Review, 78(1), 95-117. 2003

Chrisman, J. J,Chua J. H.,and Litz,R.A.Comparing the agency cost of family and non-family firms,Entrepreneurship Theory and Practice, 28(4), 335–354. 2004

Daily, C. M., and Dollinger, M. J. An empirical examination of ownership structure in family and professionally managed firms, Family Business Review, 5(2), 117–136. 1992

Dyer.W. G. Examining the “family effect” on firm performance, Family business review, 5(2), 117-136. 2006

Eichenseher, J. W. & Shields, D. The correlates of CPA-firm change for publicly held corporations. Auditing: A Journal of Practice and Theory, 2(2), 23-37. 1983

Eichenseher, J., Hagigi, M., & Shields, D. Market reaction to auditor changes by OTC companies. Auditing: A Journal of Practice & Theory, 9(1), 29-40. 1989

Faccio, M., Lang, L. P. H., and Young, L. Dividends and expropriation, American Economic Review, 91, 54–78. 2001

Gallo, G. A., Tapies, J., and Cappuyns, K. Comparison of family and non-family business: Financial logic and personal preferences. “Chair of Family Business” IESE Research Paper No. 406 BIS. Universtiy of Navarra. 2000

Geiger, M., and K. Raghunandan. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21 (March): 67-78. 2002

Geiger, M. A., K. Raghunandan, and D. V. Rama. Recent changes in the association between bankruptcies and prior audit opinions, American Accounting Association, 24(1). 2005.

Gomez-Mejia, L. R., Nunez-Nickel, M., and Gutierrez, I. The role of family ties in agency contracts, Academy of Management Journal, 44(1), 81–95. 2001

Haskins, M. E., & Williams, D. D. A contingent model of intra-big eight auditor changes. Auditing: A Journal of Practice & Theory, 9(3), 55-71. 1990

McConaughy, D., Matthews, C., and Fialko, A. S. Founding family controlled firms: Efficiency, risk, and value, Journal of Small Business Management, 39(1), 31–50. 2001

McKeown, J. C, J. F. Mutchler, and W. Hopwood. Towards an explanation of auditor failure to modify the audit opinion of bankrupt companies. Auditing: A Journal of Practice & Theory (Supplement): 1-13. 1991

Mutchler, J. F. Auditor‟s perceptions of the going-concern opinion decision. Auditing: A Journal of Practice & Theory, 3(2), 17-30. 1984 

Myers, J. N., L. A. Myers, and T. C. Omer. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78 (July): 779-799. 2003

Perrow, C. Complex organizations. Glenview, IL: Scott, Foresman, and Company. 1972

Schwartz, K. B., & Menon, K. Auditor switches by failing firms. The Accounting Review, 60(2), 248-261. 1985

Tanewski,G. A., Prajogo,D.,and Sohal, A. Strategic orientation and innovation performance between family and non-family firms. Presented at theWorld Conference of the International Council of Small Business.Monash University. 2003

Villalonga, B., and Amit, R.How do family ownership, control, and management affect firm value. Harvard Business School and Wharton School, University of Pennsylvania. 2004

Vivien Beattie and Stella Fearnley, The importance of audit firm characteristics and the drivers of auditor changes in UK listed companies, Accounting and Business Research, 25(100), 227-239. 1995

Williams, D. D. The potential determinant of auditor changes. Journal of Business Finance & Accounting, 15(2), 243-261. 1988
論文全文使用權限
  • 同意授權校內瀏覽/列印電子全文服務,於2016-10-18起公開。


  • 如您有疑問,請聯絡圖書館
    聯絡電話:(06)2757575#65773
    聯絡E-mail:etds@email.ncku.edu.tw