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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 王泰昌(Tay-Chang Wang) | |
dc.contributor.author | Chien-Lun Shih | en |
dc.contributor.author | 史建倫 | zh_TW |
dc.date.accessioned | 2021-06-13T16:33:22Z | - |
dc.date.available | 2005-07-19 | |
dc.date.copyright | 2005-07-19 | |
dc.date.issued | 2005 | |
dc.date.submitted | 2005-07-11 | |
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dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/38431 | - |
dc.description.abstract | 博達科技股份有限公司於2004年6月15日以無法償還即將到期可轉換公司債為由,無預警向台北士林地方法院聲請重整,引起資本市場之矚目。根據行政院金融監督管理委員會公佈之調查報告,該公司於上市前即開始有虛增業績,財務報表不實表達之情事。有別於過往文獻多以客戶股價反應檢驗審計失敗之經濟後果,本研究以裁決性應計數檢驗此一審計失敗事件對會計師審計品質之影響,及此事件之蔓延效果。
實證結果如下: 一、博達事件之影響並不限於該公司之前任、繼任會計師事務所,所有上市、上櫃公司之盈餘管理程度在博達事件後均有顯著下降現象。 二、與博達事件直接相關之會計師事務所,於事件後查核態度並未顯著異於其他事務所。國內四大事務所之客戶2004年半年度之盈餘品質變動程度並無顯著差異。 三、會計師對於與博達相同產業之客戶,於事件後查核態度較其他產業更為保守。資訊電子業之盈餘品質變動程度顯著異於其他產業,且為正向變動。 | zh_TW |
dc.description.abstract | On June 15, 2004, Procomp Informatics Ltd filed a restructuring proposal to the local district court in a surprise, as a result of the company's defaulting on its corporate bond payments. According to the Financial Supervisory Commission’s investigation report, Procomp had manipulated its finances before listing on the Taiwan Stock Exchange Corporation in 1999. In contrast with prior studies which explored the economic consequence of audit failure events with stock price reaction, this thesis uses discretionary accruals to investigate whether this event influences the CPAs’ audit quality as well as its contagion effect.
The empirical analysis results are as follows: I. Not only the predecessors and the successors’ clients, but all the listed companies have reached a significantly lower magnitude of discretionary accruals after the Procomp event. II. There is no significant difference between the engaged CPAs’ attitudes toward clients’ choices of accounting methods and the other CPAs’. In other words, the change levels of earnings quality among the clients of Big 4 auditors on 2004 semi-annual report are equivalent. III. CPAs have held more conservative attitudes to the clients’ financial reporting who engage in the same industry with Procomp. The change level of earnings quality of the clients in electric industry is greater than those in other industries. | en |
dc.description.provenance | Made available in DSpace on 2021-06-13T16:33:22Z (GMT). No. of bitstreams: 1 ntu-94-R92722008-1.pdf: 617497 bytes, checksum: 06a167a815550bef7a9e7f1a9cf34e06 (MD5) Previous issue date: 2005 | en |
dc.description.tableofcontents | 目錄
第一章 緒論 …………………………………………………… 1 第一節 研究動機與目的 ………………………………… 1 第二節 論文架構 ………………………………………… 6 第二章 文獻探討 ……………………………………………… 7 第一節 審計品質與盈餘品質 …………………………… 7 第二節 審計失敗與保守主義 …………………………… 12 第三節 盈餘管理之衡量 ………………………………… 15 第三章 研究方法 ……………………………………………… 22 第一節 研究假說之建立 ………………………………… 22 第二節 實證模式 ………………………………………… 25 第三節 研究範圍與資料來源 …………………………… 43 第四章 實證分析與結果 ……………………………………… 46 第一節 敘述統計量 ……………………………………… 46 第二節 單變量分析 ……………………………………… 56 第三節 多元迴歸分析 …………………………………… 64 第五章 結論與建議 …………………………………………… 89 第一節 研究結論 ………………………………………… 89 第二節 研究限制 ………………………………………… 91 第三節 研究建議 ………………………………………… 92 參考文獻 ………………………………………………………… 93 表目錄 表3-1 各項迴歸模式彙總表………………………………………………………… 40 表3-2 各年度估計裁決性應計數之產業觀察值…………………………………… 44 表3-3 各產業樣本分布統計………………………………………………………… 45 表4-1 各應變數之敘述統計量……………………………………………………… 48 表4-2 各應變數絕對值之敘述統計量……………………………………………… 49 表4-3 各實驗變數之敘述統計量…………………………………………………… 50 表4-4 控制變數之敘述統計量……………………………………………………… 51 表4-5 裁決性應計數為正之樣本…………………………………………………… 53 表4-6 裁決性應計數為負之樣本…………………………………………………… 54 表4-7 實驗變數與控制變數之相關係數矩陣……………………………………… 57 表4-8 各變數之常態適合度檢定…………………………………………………… 59 表4-9 各變數單變量差異檢定……………………………………………………… 62 表4-10 審計失敗事件與會計師審計品質之關聯:以DAM為應變數 ………… 68 表4-11 審計失敗事件與會計師審計品質之關聯:以|DAM|為應變數…………… 70 表4-12審計失敗事件與會計師審計品質之關聯:以DAMP為應變數 ………… 74 表4-13審計失敗事件與會計師審計品質之關聯:以DAMN為應變數 ………… 76 表4-14 假說一與假說2-b 相關實驗變數之迴歸結果彙總 ……………………… 79 表4-15 審計失敗事件與會計師審計品質之關聯:以DA為應變數 …………… 80 表4-16 審計失敗事件與會計師審計品質之關聯:以|DA|為應變數……………… 81 表4-17 審計失敗事件與會計師審計品質之關聯:以DAM_ROA為應變數 …… 82 表4-18 審計失敗事件與會計師審計品質之關聯:以|DAM_ROA|為應變數 …… 83 表4-19 審計失敗事件與會計師審計品質之關聯:以DAM_ROADC為應變數… 84 表4-20 審計失敗事件與會計師審計品質之關聯:以|DAM_ROADC|為應變數… 85 表4-21 審計失敗事件與會計師審計品質之關聯:以DA_ROA為應變數……… 86 表4-22 審計失敗事件與會計師審計品質之關聯:以|DA_ROA|為應變數 ……… 87 圖目錄 圖2-1 審計品質、財務報導品質與盈餘品質之關聯 ……………………………… 8 | |
dc.language.iso | zh-TW | |
dc.title | 博達事件對會計師事務所審計品質影響之實證研究 | zh_TW |
dc.title | An Empirical Study of Audit Quality Change to the Procomp Event | en |
dc.type | Thesis | |
dc.date.schoolyear | 93-2 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 劉嘉雯(Chia-Wen Liu) | |
dc.contributor.oralexamcommittee | 林瑞青(Ruey-Ching Lin) | |
dc.subject.keyword | 盈餘管理,裁決性應計數,會計師保守,蔓延效果, | zh_TW |
dc.subject.keyword | Earnings management,Discretionary accruals,Auditor conservatism,Contagion effect, | en |
dc.relation.page | 97 | |
dc.rights.note | 有償授權 | |
dc.date.accepted | 2005-07-11 | |
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 |
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