請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/36602
完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 林嬋娟 | |
dc.contributor.author | Wei-Lun Hung 洪偉倫 | en |
dc.contributor.author | 洪偉倫 | zh_TW |
dc.date.accessioned | 2021-06-13T08:07:23Z | - |
dc.date.available | 2007-07-26 | |
dc.date.copyright | 2005-07-26 | |
dc.date.issued | 2005 | |
dc.date.submitted | 2005-07-21 | |
dc.identifier.citation | 1.方順逸、黃培琳、蕭惠元,2004,借鏡沙氏法案進行修法之探討,貨幣觀測與信用評,第49期(9月):37-51。
2.李建然、許書偉、陳正芳,2003,非審計服務與異常應計數之關聯性研究,會計評論 第37期 (7月):1-30. 3.李建然、許書偉、陳正芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論 第38期 (1月):59-80. 4.林育雅,1994,我國上市公司董事會特性與盈餘管理操縱現象之研究,國立台灣大學會計學研究所碩士論文。 5.施妙樺,2004,審計公費、非審計公費與財務報表裁量性應計數之關聯,國立政治大學會計學研究所碩士論文。 6.胡靜妮,2002,非審計服務與會計師獨立性關係之實證研究,國立臺北大學會計學研究所碩士論文。 7.許淑琇,2004,非審計公費及審計公費與財務報表品質之關聯性研究,國立政治大學會計學研究所碩士論文。 8.賴春田,1999,會計師的業務、責任及會計師事務所組織之演變,國立台灣大學會計學研究所碩士論文。 9.Abbott, L., S. Parker, G. Peters, and K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing:A Journal of Practice & Theory 22:17-32. 10.Antle, R., P. A. Griffen, D. J. Teece and O. E. Williamson. 1997. An economic analysis of auditor independence from a multi-client, multi-service public accounting firm. Report prepare for the AICPA by The Law & Economics Consulting Group, Inc. 11.Arrunada, B. 1999. The economics of audit quality: private incentives and the regulation of audit and non-audit service. Norwell MA: Kluwer Academic Publishers. 12.Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78:611-639. 13.Barkess, L., and S. Roger. 1994. The provision of other services by auditors: Independence and pricing issues. Accounting and Business Research 24:99-108. 14.Becker, C., M. L. Defond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15:1-21. 15.Bédard, J., S. Chtourou, and L. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing:A Journal of Practice & Theory 23:13-35. 16.Blacconiere, W., and M. DeFond 1997. An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans. Journal of Accounting and Public Policy 16:415-454. 17.Burton, J. 1980. A critical look at professionalism and scope of services. Journal of Accountancy 149:48-56. Carcello, J. V., and Z. Palmrose 1994. Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research 32:1-30. 18.__________, and T. L. Neal. 2003. Audit committee characteristics and auditor dismissals following 'new' going-concern reports. The Accounting Review 78:95-116. Carmichael, D. R. 1988. The auditor’s new guide to errors, irregularities and illegal acts. Journal of Accountancy:40-48. 19.Chaney, P., and K. Philipich. 2002. Shredded reputation: The cost of audit failure. Journal of Accounting Research 40:1221-1245. 20.Chang, C., and N. R. Hwang. 2003. The impact of retention incentives and client business risks on auditors' decisions involving aggressive reporting practices. Auditing:A Journal of Practice & Theory 22:207-218. 21.Chung, H., and S. Kallapur. 2003 Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78:931-955. 22.Craswell, A., and J. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review 74:201-216 23.__________, D. Stokes, and J. Laughton. 2002. Auditor independence and fee dependence. Journal of Accounting & Economics 33:253-275. 24.DeAngelo, L. 1981. Auditor independence, 'Low Balling', and disclosure regulation. Journal of Accounting & Economics 3:113-127. 25.Dechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting & Economics 18:3-42. 26.__________, R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70:193-225. 27.__________, __________, and __________. 1996. Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13:1-36. 28.DeFond, M., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66:643-655. 29.__________, and __________. 1993. Factors related to auditor-client disagreements over income-increasing accounting methods. Contemporary Accounting Research 9:415-431. 30.__________, K. Raghunandan, and K. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40:1247-1274. 31.DeZoort, F. T., and S. E. Salterio. 2001. The effects of corporate governance experience and financial reporting and audit knowledge on audit committee members' judgments. Auditing:A Journal of Practice & Theory 20:31-48. 32.Dopuch, N., R. King, and R. Schwartz. 2003. Independence in appearance and in fact: An experimental investigation. Contemporary Accounting Research 20:79-114. 33.Fama, E. F., and M. C. Jensen 1983 Agency problems and residual claims. Journal of Law and Economics 26:327-349. 34.Feroz, E. H., K. Parker, and V. S. Pastena. 1991. The financial and market effects of the SEC's accounting and auditing enforcement releases; discussion. Journal of Accounting Research 29:107-142. 35.Firth, M. 1997. The provision of nonaudit services by accounting firms to their audit clients. Contemporary Accounting Research 14:1-21 36.Frankel, R., M. Johnson, and K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review 77:71-103. 37.Geiger, M. A., and D. Rama. 2003. Audit Fees, nonaudit fees, and auditor reporting on stressed companies. Auditing:A Journal of Practice & Theory 22:53-69. 38.Guay, W. R., S. Kothari, and R. L. Watts. 1996. A market-based evaluation of discretionary accrual models. Journal of Accounting Research 34:83-105. 39.Healy, P. M., and R. S. Kaplan. 1985. The effect of bonus schemes on accounting decisions/comment. Journal of Accounting & Economics 7:85-112. 40.Jensen, M. 1993. The modern industrial revolution, exit, and failure of internal control systems. The Journal of Finance 3:831-880. 41.Johnstone, K. M. 2000. Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing:A Journal of Practice & Theory 19:1-25. 42.Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29:193-228. 43.Kinney, W., and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing:A Journal of Practice & Theory 13:149-156. 44.__________, and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting & Economics 11:71-93. 45.__________, Z. Palmrose, and S. Scholz. 2003. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research 42:561-579. 46.Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting & Economics 33:375-400. 47.Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005 Performance matched discretionary accrual measures. Journal of Accounting & Economics 39:163-197. 48.Leftwich, R. W., R. L. Watts, J. L. Zimmerman, J. C. Burton, and K. Schipper.1981. Voluntary corporate disclosure: The case of interim reporting/discussion. Journal of Accounting Research 19:50-88. 49.Levitt, A. 2000. Renewing the covenant with investors. Speech at the New York University Center for law and business. New York. 50.Lord, A. 1992 Pressure: A methodological consideration for behavioral research in auditing. Auditing:A Journal of Practice & Theory 11:90-108. 50.McDaniel, L., R. D. Martin, and L. A. Maines. 2002. Evaluation financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review 77:139-167. 51.Nelson, M., J. Elliott, and R. Tarpley. 2002. Evidence from auditors about managers’ and auditors’ earnings management decisions. The Accounting Review. 77:175-202. 52.Parkash, M., and C. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. The Accounting Review 68:113-133. 53.Raghunandan, K., W. Read, and J. S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons 17:223-234. 54.Rajgopal, S., and M. Venkatachalam. 1998. The role of institutional investors in corporate governance: an empirical investigation. Working paper. 55.Reynolds, K., and J. Francis 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting & Economics 30:375-400. 56.Rosner, R. 2003. Earnings manipulation in failing firms. Contemporary Accounting Research 20:361-408. Securities and Exchange Commission. 2000. Final Rule: Revision of the commission’s auditor independence requirement. Washington D.C. 57.Simunic, D. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22:679-700. 58.St. Pierre, K., and J. A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review 59:242-263. 59.Subramanyam, K. 1996. Uncertain precision and price reactions to information. The Accounting Review 71:249-281. 60.Watts, R., and J. Zimmerman. 1981. The markets for independence and independent auditors. Working papers. University of Rochester. 61.Wines, G. 1994. Auditor independence, audit qualifications and the provision of non-audit services: A note. Accounting and Finance 34:75-86. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/36602 | - |
dc.description.abstract | 安隆(Enron)弊案後,各國紛紛禁止會計師同時提供審計及非審計服務。本研究首先檢視我國會計師提供非審計服務是否影響獨立性。其次,本研究進一步測折損獨立性的疑慮,是否可藉由會計師對客戶營運風險之判斷,與客戶治理機制有效抑制。
本研究以民國91、92年之上市上櫃公司為研究樣本,以揭露於財務報表之公費資訊,做為衡量客戶對會計師的重要性,並以裁量性應計數絕對值(AbsDAC)做為會計師獨立性的代理變數。本研究首先檢視我國會計師是否因提供非審計服務的程度越高、金額越大,而給予受查客戶較大的盈餘裁量空間。之後,分別分析客戶重要性與公司治理和客戶營運風險之交互作用,藉以判斷會計師獨立性,是否可由客戶治理機制及自身判斷營運風險所維持。 研究結果顯示,不論是以盈餘管理幅度(AbsDAC),或是將樣本區分為操縱盈餘向上(DAC+)與操縱盈餘向下(DAC-)二組,均未發現與各種衡量客戶重要性指標有顯著正相關的情形,顯示我國會計師獨立性並未因非審計服務提供而有所影響。 在客戶重要性與會計師營運風險交互作用方面,本研究則發現會計師在客戶出現營運風險徵兆時,即使是重要客戶,仍會堅守獨立性。至於在客戶重要性與公司治理交互作用方面,則未發現健全公司治理,可有效增強會計師獨立性。 | zh_TW |
dc.description.provenance | Made available in DSpace on 2021-06-13T08:07:23Z (GMT). No. of bitstreams: 1 ntu-94-R92722046-1.pdf: 1565911 bytes, checksum: 28142f92c206ec98cc96a54e53b48c9f (MD5) Previous issue date: 2005 | en |
dc.description.tableofcontents | 第一章緒論……………………………………………… 1
第一節研究動機及目的…………………………… 1 第二節研究架構與流程…………………………… 5 第二章文獻探討………………………………………… 7 第一節非審計服務對獨立性之影響……………… 7 第二節會計師營運風險與會計師獨立性………… 21 第三節公司治理與會計師獨立性………………… 24 第三章研究方法………………………………………… 29 第一節研究假說之建立…………………………… 29 第二節變數衡量…………………………………… 37 第三節統計模型…………………………………… 49 第四節樣本期間與樣本選取限制條件…………… 53 第四章實證結果與分析………………………………… 62 第一節敘述性統計分析…………………………… 62 第二節複迴歸分析結果…………………………… 67 第五章研究結論、限制與建議………………………… 81 第一節研究結論…………………………………… 81 第二節研究限制…………………………………… 85 第三節研究建議…………………………………… 86 參考文獻 ……………………………………………… 88 | |
dc.language.iso | zh-TW | |
dc.title | 非審計服務、會計師營運風險、公司治理與會計師獨立性之關聯性研究 | zh_TW |
dc.type | Thesis | |
dc.date.schoolyear | 93-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 劉啟群,薛敏正 | |
dc.subject.keyword | 非審計服務,會計師營運風險,公司治理,會計師獨立性, | zh_TW |
dc.subject.keyword | Nonaudit Service,Auditor Business Risk,CorporateGovernance,Auditor Independence, | en |
dc.relation.page | 92 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2005-07-21 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
ntu-94-1.pdf 目前未授權公開取用 | 1.53 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。