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系統識別號 U0026-1302201913563100
論文名稱(中文) 會計師權力與審計品質
論文名稱(英文) Auditor’s Power and Audit Quality
校院名稱 成功大學
系所名稱(中) 財務金融研究所碩士在職專班
系所名稱(英) Graduate Institute of Finance (on the job class)
學年度 107
學期 1
出版年 107
研究生(中文) 邱琬婷
研究生(英文) Wan-Ting Chiu
學號 R87051312
學位類別 碩士
語文別 中文
論文頁數 27頁
口試委員 指導教授-周庭楷
口試委員-謝喻婷
口試委員-廖麗凱
中文關鍵字 審計品質  會計師權力 
英文關鍵字 audit quality  auditor power 
學科別分類
中文摘要 本研究旨在探討會計師權力與審計品質之相關性,並進一步檢視權力對審計品質的影響在不同規模的事務所是否亦存有差異。本研究預期在審計資源有限下,審計資源之配置將因會計師權力大小差異而有不同,會計師權力愈大者,將可獲得事務所愈多的審計資源,愈能運用資源發現與降低受查客戶的盈餘管理行為,相對審計品質較佳;而小型會計師事務所的品質管控機制較為薄弱,資源分配傾斜問題較為嚴重,因此本文預期會計師權力與審計品質之正向關係在小規模事務所將更加明顯。研究結果顯示,會計師權力與裁決性應計項目呈顯著負向關聯,代表會計師權力與審計品質呈正向關聯;另發現會計師權力與審計品質僅出現於規模相對較小之事務所,符合本文預期。
英文摘要 The purpose of this study is to explore the relevance of auditor power and audit quality and to further examine whether the impact of power on audit quality is different between firms of different sizes. This study expects that under the limited audit resources, the allocation of audit resources differs according to the difference in auditor power. The greater power an auditor has, the more audit resources of the firm he or she gets, the more resources he or she can use to discover and reduce the earnings management behavior of audited clients, relatively speaking, the better the audit quality is. And because the system of quality management and control in small accounting firms is weaker, the resource allocation problem is more serious. Therefore, the positive relationship between auditor power and audit quality is expected to be more obvious in small-scale firms. The research results show that auditor power is significantly negatively correlated with discretionary accruals, which represents a positive correlation between auditor power and audit quality. It is also found that the auditor power and audit quality only appear in relatively small-scale firms, which is in line with this expectation.
論文目次 摘要 I
第壹章 緒論 1
第貳章 文獻探討及假說發展 4
第一節 會計師個人特質與審計品質 4
第二節 會計師權力 5
第三節 假說發展 7
第參章 研究設計 9
第一節 變數衡量與實證模型 9
第二節 資料來源及樣本選取 12
第肆章 實證分析 14
第一節 敘述性統計 14
第二節 相關係數分析 16
第三節 迴歸分析 19
第伍章 結論與建議 22
參考文獻 23
參考文獻 中文部分
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英文部分
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