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系統識別號 U0026-2406201718194600
論文名稱(中文) 會計師之客戶集中程度與審計品質
論文名稱(英文) Auditor’s Client Concentration and Audit Quality
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 2
出版年 106
研究生(中文) 許芮瑄
研究生(英文) Jui-Hsuan Hsu
學號 R16041043
學位類別 碩士
語文別 中文
論文頁數 40頁
口試委員 指導教授-周庭楷
共同指導教授-謝喻婷
口試委員-許育綝
口試委員-詹凌菁
中文關鍵字 客戶集中程度  審計品質  客戶重要性 
英文關鍵字 client concentration  audit quality  client importance 
學科別分類
中文摘要 本研究旨在探討會計師之客戶集中程度與審計品質之關聯性,並進一步檢視集中程度對審計品質之影響在客戶組合中重要性高與低之客戶間是否存在差異。本研究預期集中程度高之會計師遇到審計資源有限之情況時,會因為查核客戶組合中重要性高者所獲取之查核利益較高、客戶較具影響力,而將資源過度分配給相對重要性高之客戶,導致資源扭曲之情形。這種較注重組合內大客戶、相對忽略小客戶之現象,使得客戶集中程度與審計品質呈現負向關係,且相較於組合內重要性高之客戶,客戶集中程度與審計品質之負向關係對重要性低之客戶更加明顯。研究結果顯示,客戶集中程度與異常應計數、盈餘門檻呈現顯著正向關聯,與繼續經營疑慮意見呈現顯著負向關聯,皆代表客戶集中程度與審計品質呈現負向關係。但僅發現在異常應計數測試部分有顯著之證據顯示,客戶集中程度與審計品質之負向關係對組合內重要性低之客戶較明顯。
英文摘要 The aim of this study is to examine the association between auditor’s client concentration and audit quality. I further test whether the relationship between auditor’s client concentration and audit quality for large clients is different from small clients in the auditor’s portfolio. Faced with the situation of limited audit resources, an auditor with a more concentrated client base could over-allocate the audit resources to large clients in his audit portfolio because they generate higher revenues than other clients, implying that they have more power in the auditor-client relationship. I hypothesize that this kind of resource distortion making an auditor focus on large clients at the expense of smaller ones results in a negative association between client concentration and audit quality. In addition, this negative impact of client concentration on audit quality is more pronounced for relatively small clients in the auditor’s client portfolio. Using the performance adjusted abnormal accruals, earnings benchmark, and going-concern audit reports as proxies of audit quality, I find a negative association between client concentration and audit quality. However, this relation is more pronounced for small clients only in the abnormal accruals test.
論文目次 第壹章 緒論 1
第貳章 文獻探討與假說發展 4
第一節 會計師特性與審計品質 4
第二節 客戶集中程度 5
第三節 假說發展 6
第參章 研究設計 8
第一節 變數衡量與實證模型 8
1. 異常應計數 9
2. 盈餘門檻 12
3. 繼續經營疑慮意見 13
第二節 樣本選取與資料來源 14
第肆章 實證結果 15
第一節 敘述性統計 15
第二節 複迴歸分析 22
1. 客戶集中程度與審計品質之實證結果 22
2. 客戶集中程度、客戶重要性與審計品質之實證結果 28
第伍章 結論 34
參考文獻 35
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