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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 陳思帆 | zh_TW |
dc.contributor.advisor | Szu-Fan Chen | en |
dc.contributor.author | 陳景宏 | zh_TW |
dc.contributor.author | Jing-Hong Chen | en |
dc.date.accessioned | 2024-07-02T16:06:15Z | - |
dc.date.available | 2024-07-03 | - |
dc.date.copyright | 2024-07-02 | - |
dc.date.issued | 2024 | - |
dc.date.submitted | 2024-06-25 | - |
dc.identifier.citation | 李建然, 陳信吉, 及 湯麗芬. 2013. 客戶重要性與審計品質-從簽證會計師角度分析. 當代會計 14 (2):147-174.
官月緞, 及 郭子建. 2011. 客戶重要性, 非審計服務與會計師任期對審計品質之影響. 當代會計 12 (1):1-30. 鍾岳庭. 2018. 會計師權力與審計品質: 來自中國的證據. Albersmann, B. T., and R. Quick. 2020. The impact of audit quality indicators on the timeliness of goodwill impairments: Evidence from the German setting. Abacus 56 (1):66-103. Boyle, E. 2021. The Impact of Target Audit Quality on the Likelihood of Future Goodwill Impairment, University of Missouri-Saint Louis. Carcello, J. V., D. R. Hermanson, and H. F. Huss. 2000. Going‐concern opinions: The effects of partner compensation plans and client size. Auditing: A Journal of Practice & Theory 19 (1):67-77. Chen, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85 (1):127-158. Chi, W., E. B. Douthett Jr, and L. L. Lisic. 2012. Client importance and audit partner independence. Journal of Accounting and Public Policy 31 (3):320-336. Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78 (4):931-955. Ghosh, A., C. Xing, and J. Wang. 2016. Audit quality of complex accounting estimates: Evidence from audit tests of goodwill and special charges. Paper read at Summer Conference. Guler, L. 2007. Goodwill impairment charges under SFAS 142: Role of executives' incentives and corporate governance, Texas A & M University. Hope, O. K., and J. C. Langli. 2010. Auditor independence in a private firm and low litigation risk setting. The Accounting Review 85 (2):573-605. Hunt, A. K., and A. Lulseged. 2007. Client importance and non-Big 5 auditors’ reporting decisions. Journal of Accounting and Public Policy 26 (2):212-248. Li, C. 2009. Does client importance affect auditor independence at the office level? Empirical evidence from going‐concern opinions. Contemporary Accounting Research 26 (1):201-230. Li, K. K., and R. G. Sloan. 2017. Has goodwill accounting gone bad? Review of Accounting Studies 22:964-1003. Naser, K., and R. Nuseibeh. 2008. Determinants of audit fees: empirical evidence from an emerging economy. International Journal of Commerce and Management 17 (3):239-254. Pong, C. M., and G. Whittington. 1994. The determinants of audit fees: Some empirical models. Journal of Business Finance & Accounting 21 (8):1071-1095. Sharma, V. D., D. S. Sharma, and U. Ananthanarayanan. 2011. Client importance and earnings management: The moderating role of audit committees. Auditing: A Journal of Practice & Theory 30 (3):125-156. Tepalagul, N., and L. Lin. 2015. Auditor independence and audit quality: A literature review. Journal of Accounting, Auditing & Finance 30 (1):101-121. Trompeter, G. 1994. The Effect of Partner Compensation Schemes and Generally Accepted Accounting Principles on Audit Partner Judgment. Auditing: A Journal of Practice & Theory 13 (2). | - |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/92814 | - |
dc.description.abstract | 本研究旨在從會計師之查帳角度出發,探討商譽減損及時性之影響因素。通過應用Li and Sloan (2017)所提出之方法,本研究針對臺灣一般產業及金融產業公開發行公司之資料,計算用以判斷商譽減損跡象之指標。當該等指標顯示商譽有減損跡象時,若公司相應提列了商譽減損損失,則可認為其對商譽減損之認列具及時性。
本文分別以會計師之地位及其審計客戶之重要性兩方面,設定特定變數以評估其對商譽減損及時性之影響。結果顯示會計師之地位對於商譽減損之及時性,具有顯著正向影響。本文以會計師查核之公司規模及數量,作為衡量會計師地位之指標,而該等指標在考慮會計師以往完整經歷之情況下,與商譽減損之認列及時性呈現正相關。然而,分析客戶重要性之結果則顯示,重要客戶可能會延緩商譽減損之認列。 本文之主要結果支持會計師對商譽減損之決策有顯著影響。再進一步針對四大及非四大會計師事務所個別分析,結果顯示事務所規模與其對商譽減損指標之敏感度有關。相較於過往研究多著重在上市公司本身認列商譽之決策,本研究由審計角度著手,為商譽減損及時性之研究領域提供另一觀點。 | zh_TW |
dc.description.abstract | This study investigates the timeliness of goodwill impairment from the perspective of auditors. Using the methodology in Li and Sloan (2017), I compute indicators of goodwill impairment for publicly listed companies in general and financial sectors in Taiwan. When these indicators signal goodwill impairment and the company records impairment losses, the impairment recognition is deemed as timely.
This paper sets specific variables to assess the influence of both the status of audit partners and the importance of their audit clients on the timeliness of goodwill impairment. The results indicate that the status of audit partner has a significantly positive effect on the timeliness of goodwill impairment. This paper uses the size and quantity of companies audited by audit partners as indicators of their status, and these indicators show a positive correlation with the timely recognition of goodwill impairment when considering the full history of the audit partners’ experience. However, the analysis of client importance suggests that significant clients may delay the recognition of goodwill impairment. The main findings of this paper support the significant influence of audit partners on goodwill impairment decisions. Furthermore, on the results from separate analyses using Big Four and non-Big Four audit firms show that auditors’ sensitivity to goodwill impairment indicators varies by audit firm size. In comparison to prior studies that predominantly focused on public companies' decisions regarding goodwill recognition, this research takes a perspective from the auditors, offering an alternative viewpoint to the study of timeliness in goodwill impairment recognition. | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2024-07-02T16:06:14Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2024-07-02T16:06:15Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 謝 辭 i
摘 要 ii Abstract iii 圖 次 v 表 次 v 第一章 緒論 1 第一節 研究背景及動機 1 第二節 研究目的及貢獻 3 第三節 研究流程 4 第二章 文獻探討與假說發展 5 第一節 會計師地位 5 第二節 客戶重要性 6 第三章 研究方法 8 第一節 研究架構 8 第二節 建構模型 9 一、 會計師地位 10 二、 客戶重要性 14 第三節 樣本選取 16 第四章 實證結果 18 第一節 敘述性統計 18 第二節 迴歸結果 20 一、客戶規模 20 二、客戶數量 22 三、客戶重要性 24 第五章 額外測試:金融產業 25 第一節 建構模型:金融產業 25 一、 會計師地位:金融產業 25 二、 客戶重要性:金融產業 29 第二節 樣本選取:金融產業 30 第三節 實證結果:金融產業 31 一、客戶規模:金融產業 32 二、客戶數量:金融產業 35 三、客戶重要性:金融產業 37 第六章 研究結論 38 參考文獻 40 | - |
dc.language.iso | zh_TW | - |
dc.title | 會計師地位與客戶重要性對商譽減損及時性之影響 | zh_TW |
dc.title | The Effect of Audit Partner Status and Client Importance on the Timeliness of Goodwill Impairment | en |
dc.type | Thesis | - |
dc.date.schoolyear | 112-2 | - |
dc.description.degree | 碩士 | - |
dc.contributor.oralexamcommittee | 陳坤志;謝佳純 | zh_TW |
dc.contributor.oralexamcommittee | Kun-Chih Chen;Chia-Chun Hsieh | en |
dc.subject.keyword | 商譽減損,及時性,會計師,審計品質,客戶重要性,會計師聲譽, | zh_TW |
dc.subject.keyword | Goodwill Impairment,Timeliness,CPA,Audit Quality,Client Importance,CPA Reputation, | en |
dc.relation.page | 41 | - |
dc.identifier.doi | 10.6342/NTU202401196 | - |
dc.rights.note | 未授權 | - |
dc.date.accepted | 2024-06-25 | - |
dc.contributor.author-college | 管理學院 | - |
dc.contributor.author-dept | 會計學系 | - |
顯示於系所單位: | 會計學系 |
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