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系統識別號 U0026-2606201720104500
論文名稱(中文) 會計師客戶集中度與裁決性應計數之關聯性
論文名稱(英文) Auditor’s Client Concentration and Discretionary Accruals
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 105
學期 2
出版年 106
研究生(中文) 蔡雅如
研究生(英文) Ya-Ju Tsai
學號 R87041414
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-周庭楷
召集委員-林軒竹
口試委員-謝喻婷
口試委員-周廷楷
中文關鍵字 客戶集中度  審計品質  裁決性應計數 
英文關鍵字 Audit Client Concentration  Audit Quality  Discretionary Accruals 
學科別分類
中文摘要 本研究以裁決性應計數作為衡量審計品質之代理變數,並採用赫芬達爾—赫希曼指數作為衡量客戶集中度之基礎,探討會計師客戶集中度與審計品質間之關聯性,並進一步探討會計師客戶集中高低程度對於會計師客戶組合中不同客戶規模之影響。實證結果顯示,在控制影響審計品質之相關變數後,個別會計師客戶集中度越高,裁決性應計數絕對值越大,而造成此一現象主要源自於個別會計師客戶組合中規模較小者具有較差的審計品質。本研究推論此實證結果係因會計師客戶集中程度會造成會計師扭曲分配其所擁有之查核資源,影響所提供之審計品質。
英文摘要 Contemporary studies have generally discussed whether the individual auditor maintains their independence for economically important clients. Different from these studies, we used the Herfindahl-Hirschman Index as a measure of auditor client concentration to examine whether the latter affects audit quality by using a sample of Taiwan listed companies over the period of 2006-2015. The empirical results indicate that high auditor client concentration leads poor audit quality. We further examined the negative relationship between auditor client concentration and audit quality in the auditor’s client pool and found evidence suggesting that auditors provide significantly worse audit quality for small companies.
論文目次 摘要 I
ABSTRACT II
誌謝 VII
目錄 VIII
表目錄 IX
第一章、 緒論 1
第二章、 文獻探討與假說推論 3
第一節、 文獻探討 3
第二節、 假說推論 4
第三章、 研究設計 7
第一節、 變數衡量及實證模型 7
第二節、 資料來源及樣本選取 11
第四章、 實證分析 12
第一節、 敘述性統計分析 12
第二節、 相關係數 14
第三節、 迴歸分析 16
第五章、 結論 19
參考文獻 21

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