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標題: | 會計師連帶責任比例與審計品質之線性與非線性關係之分析 The Linear and Nonlinear Relation between Auditors’ Legal Liability and Audit Quality |
作者: | 賴亭毓 Ting-Yu Lai |
指導教授: | 陳思帆 Szu-Fan Chen |
關鍵字: | 審計失敗,會計師法律責任,審計品質, Audit failure,Auditors' legal responsibilities,Audit quality, |
出版年 : | 2024 |
學位: | 碩士 |
摘要: | 本研究旨探討會計師法律責任對審計品質的影響,並針對其是否存在非線性關係進行研究。研究中使用三件臺灣法院對會計師責任比例之判決作為研究對象,通過量化審計品質指標,即當期自由裁量應計數(CDA)和出具修正式保留意見(MAO)的機率,來評估不同程度的法律責任對會計師行為和審計品質的影響。研究結果顯示,僅有一案在判決前後的CDA有顯著變化,且考量到CDA的衡量本身有較高的雜訊,故難以此模型結果判別會計師法律責任對審計品質的影響;相反的,使用MAO之結果顯示,不同法律責任的判決對會計師出具MAO的機率產生了顯著影響。具體而言,當法院判決會計師應付之連帶責任低於大約26%之後,會計師會出具更多MAO,但當法律責任超過此數值時,會計師減少出具MAO,即判決會計師負擔過高的法律責任對審計品質產生負面影響。綜合分析結果,推斷法律責任與審計品質並非呈現線性關係,而是存在一個最適區間,超過該區間則可能使對會計師的懲處產生反效果,本研究結果將為監管機關提供有關會計師法律責任的參考指引。 The aim of this study is to investigate the impact of accountants' legal responsibilities on audit quality and examines whether there exists a non-linear relationship. Three judgments from Taiwanese courts regarding the proportion of auditors' responsibilities are used as the research subjects. The study evaluates the influence of different degrees of legal liability on audit behavior and audit quality through quantifiable audit quality indicators, namely the Current Discretionary Accruals (CDA) and the probability of issuing a modified audit opinion (MAO). The results show that only one case exhibited significant changes in CDA after the ruling. Considering the noise in measuring CDA, it is challenging to determine the correlation between accountants' legal liability and audit quality based on CDA's results. Conversely, the results using MAO demonstrates that judgments on different legal responsibilities significantly affect the probability of accountants issuing MAO. Specifically, when the court assigns joint liability to accountants below approximately 26%, auditors issue more MAO; however, when legal liability exceeds this value, auditors reduce the issuance of MAO, indicating that excessive legal responsibilities negatively impact audit quality. Overall, the analysis suggests that the relationship between legal liability and audit quality is not linear but rather exhibits an optimal range. Beyond this range, the punishment of auditors may have adverse effects. My findings have important regulatory implications for auditor’s legal responsibility. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92796 |
DOI: | 10.6342/NTU202401179 |
全文授權: | 未授權 |
顯示於系所單位: | 會計學系 |
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ntu-112-2.pdf 目前未授權公開取用 | 1.42 MB | Adobe PDF |
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