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系統識別號 U0026-2508201615003800
論文名稱(中文) 強制輪調制度下會計師產業專精對審計品質之影響
論文名稱(英文) The Effect of Industry Expertise on Audit Quality under Mandatory Rotation Regime
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 104
學期 2
出版年 105
研究生(中文) 李旻潔
研究生(英文) Min-Jie Li
學號 R16034062
學位類別 碩士
語文別 中文
論文頁數 31頁
口試委員 指導教授-謝喻婷
口試委員-曾怡潔
口試委員-陳宗岡
中文關鍵字 審計品質  產業專家  強制輪調 
英文關鍵字 audit quality  auditor industry expertise  mandatory rotation regime 
學科別分類
中文摘要 過去研究發現產業專家查核的公司會有較好的審計品質。但關於產業專家的文獻主要是探討在自願輪調期間其對於審計或是盈餘品質的影響,鮮少討論強制輪調對於市佔率衡量之產業專家的干擾效果。因此,本文探討產業專家在自願輪調期間對審計品質的提升效果是否會因為強制輪調而削弱。另外,近期研究顯示查核經驗對於審計品質的提升及衡量知識累積之重要性,因此本研究也探討以會計師的產業查核經驗來衡量產業專精程度與審計品質之間的關係。本研究選取1999到2014年一般產業上市櫃公司之資料作為研究樣本,並將樣本區分為自願及強制輪調期間。實證結果發現在自願輪調期間,產業專家會和審計品質呈現正向關係,但這一正向關係會於強制輪調期間被削弱。在改用經驗衡量之產業專家後,發現不論是在自願或是強制輪調期間均能提升審計品質。綜合上述結果,顯示在強制輪調期間,市佔率衡量之產業專家可能會受到轉換干擾而變得不太可靠,而用會計師之產業經驗來衡量可能較能捕捉產業專家的效果。
英文摘要 Prior studies find that the firms audited by industry specialists have better audit quality. However, few studies discuss the interruption effect on the relation between market-share based industry expertise and audit quality under the mandatory rotation regime. This study uses Taiwanese listed firms and finds a positive relation between auditor industry expertise and audit quality in the voluntary rotation regime. Nevertheless, the relation weakens in the mandatory rotation regime. Using within-industry audit experience as an alternative measure of auditor industry expertise may increase audit quality in both regimes and alleviate the rotation effect in the mandatory rotation regime. Thus, the mandatory rotation regime may disrupt the free choice of the market, leading the within-industry market share to be a noisy proxy. Furthermore, within-industry audit experience may be a more reliable measurement of industry expertise in the mandatory rotation regime for future studies.
論文目次 目錄
第壹章、緒論 1
第貳章、法規環境、文獻回顧及假說發展 4
第一節、台灣之會計師輪調規定 4
第二節、文獻探討 5
第三節、假說發展 8
第參章、研究設計 10
第一節、模型變數定義 10
第二節、實證模型設計 11
第三節、研究期間及樣本選取 14
第肆章、實證結果與分析 15
第一節、樣本敘述性統計及相關性分析 15
第二節、多元迴歸分析結果 19
第三節、敏感性分析 23
第伍章、結論與建議 26
參考文獻 28
參考文獻 李建然、陳信吉(2012),「會計師任期與審計品質認知—股市投資人的觀點」,中山管理評論,第二十卷第三期,頁879-905。
林孝倫、林嬋娟(2013),「臺灣審計研究之回顧與前瞻」,會計審計論叢,第三卷第一期,頁1-47。
姜家訓、楊雅雯(2005),「會計師事務所之產業專精及查核年資與盈餘品質之關係」,當代會計,第六卷第一期,頁23-60。
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