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| ???org.dspace.app.webui.jsptag.ItemTag.dcfield??? | Value | Language |
|---|---|---|
| dc.contributor.advisor | 陳耀宗(Yao-Tsung Chen) | |
| dc.contributor.author | Cheng-Hsien Lee | en |
| dc.contributor.author | 李政憲 | zh_TW |
| dc.date.accessioned | 2021-06-17T03:18:09Z | - |
| dc.date.available | 2028-06-27 | |
| dc.date.copyright | 2018-07-06 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-06-29 | |
| dc.identifier.citation | 邱秀清（2002）會計師事務所規模對審計品質之影響，商學學報10：11-27
黃佩娟（2004）會計師事務所與審計品質關聯性之研究，私立東吳大學會計學研究所未出版碩士論文。 劉家怡（1997）台灣會計師事務所規模與審計品質關聯性之實證研究，國立中正大學會計學研究所未出版碩士論文。 財團法人中華民國會計研究發展基金會，審計準則公報第四十六號–會計師事務所之品質管制。 Becker, C. L., M. L. Defond, J. Jiambalvo, and K. R. Subramanyam. 1998. The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research 15 (1): 1-24. Becker, G. S. 1993. Human Capital. 3rd edition. Chicago, IL: University of Chicago Press. Choi, J. H., C. F. Kim, J. B. Kim, and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice and Theory 29 (1); 73-97. Danos, P., J. W. Eichenseher, and D. L. Holt. 1989. Specialized knowledge and its communication in auditing. Contemporary Accounting Research 6: 91–109. DeAngelo, L. 1981a. Auditor Independence, ’Low Balling’, and Disclosure Regulation.Journal of Accounting and Economics 3(2): 113-127. DeAngelo, L. 1981b. Auditor Size and Audit Quality. Journal of Accounting and Economics 3(3): 183-199. Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193–225. DeFond, M., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1–2): 145–176. Dopuch, N. and D. A. Simunic. 1982. Competition in Auditing: An Assessment.Fourth Symposium on Auditing Research (University of Illinois). Francis, J. R., and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63(4): 663-682. Francis, J. R., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 (1): 139–165. Francis, J. R., and Michael. D. Yu. 2009. Big 4 Office Size and Audit Quality. The Accounting Review 84(5): 1521-1552. Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the US audit market. The Accounting Review 80 (1): 113-136. Francis, J., P. N. Michas, and M. Yu. 2010. Office size of Big 4 auditors and client restatements. Contemporary Accounting Research 30 (4): 1626–1661. Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fees for non-audit services and earnings management. The Accounting Review 77 (4): 71–106. Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29: 193–228. Knapp, M. 1991. Factor that audit committee members use as surrogates for audit quality. Auditing: A Journal of Practice and Theory 10（2）: 35-52. Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics 39(1): 163-197. Liu, C., and T. Wang. 2008. Auditor tenure and audit quality. Management Review 27 (4): 1–28. Menon, K., and D. Williams. 2004. Former audit partners and abnormal accruals. The Accounting Review 79: 1095–1118. Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation. The Accounting Review 78 (3): 779–799. Steven F. Cahan, Debra C. Jeter, Vic Naiker .2011 Are All Industry Specialist Auditors the Same?. A Journal of Practice & Theory: November 2011, Vol. 30, No. 4, pp. 191-222. Wallman, S. 1996. The future of accounting, part III: reliability and auditor independence. Accounting Horizons 10 (4): 76-97. Warfield, T., J. Wild, and K. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20: 61–91. | |
| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/69523 | - |
| dc.description.abstract | 本研究檢驗2011年到2016年我國四大會計師事務所規模與審計品質之間的關聯性。本研究以台北分所與其他分所作為事務所規模替代變數，以裁決性應計數衡量審計品質。實證結果發現：台北所負責簽證查核的案件裁決性應計數顯著低於其他分所案件，代表台北所的審計品質顯著優於其他地區分所。除此之外，在排除了台北所的樣本後，比較新竹所與其他地區分所的審計品質，新竹分所查核的案件裁決性應計數顯著高於其他分所的案件，說明新竹分所的審計品質與其他分所有顯著的差異，這種情形符合DeAngelo（1981b）提到「經濟依賴」的論點，證明審計客戶對事務所的經濟重要性，會影響會計師的獨立性，降低審計服務的品質。 | zh_TW |
| dc.description.abstract | This study examines the association between big 4 office size and audit quality in Taiwan from 2011 to 2016. This study defines the dummy variable office size by the practice office is Taipei office or not. Audit quality is measured by discretionary accruals. The results find that cases audited by Taipei office have lower discretionary accruals than other offices. It shows the Taipei office has better audit quality. Besides, exclude the samples of Taipei office, the empirical results show that the audit qualities between Hsinchu office and other office are significant different, Hsinchu office has higher accruals. Results are consistent with DeAngelo’s finding in 1981. The economic bond effects the auditor’s independence and reduces audit quality. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T03:18:09Z (GMT). No. of bitstreams: 1 ntu-107-R05722039-1.pdf: 1034261 bytes, checksum: 2aa31fbcd09df8926b51e2fed5883cf4 (MD5) Previous issue date: 2018 | en |
| dc.description.tableofcontents | 誌謝 I
摘要 II Abstract III 圖表目錄 V 第一章 緒論 1 第一節 研究背景與動機 1 第二節 研究目的 2 第三節 研究架構與流程 3 第二章 文獻回顧 6 第一節 審計品質之衡量 6 第二節 事務所規模與審計品質 8 第三節 事務所品質管制制度 9 第三章 研究方法 12 第一節 研究假說 12 第二節 研究模型之建立與變數說明 13 第三節 樣本期間與選樣方法 19 第四章 實證結果與分析 22 第一節 敘述性統計 22 第二節 相關係數分析 26 第三節 主要迴歸結果 29 第四節 敏感性分析 32 第五章 結論與建議 37 參考文獻 39 | |
| dc.language.iso | zh-TW | |
| dc.subject | 事務所分所規模 | zh_TW |
| dc.subject | 裁決性應計數 | zh_TW |
| dc.subject | 審計品質 | zh_TW |
| dc.subject | office size | en |
| dc.subject | audit quality | en |
| dc.subject | discretionary accruals | en |
| dc.title | 四大會計師事務所分所規模與審計品質之關聯性 | zh_TW |
| dc.title | Office size of the Big 4 audit firm and audit quality | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 曾智揚,洪聖閔 | |
| dc.subject.keyword | 事務所分所規模,審計品質,裁決性應計數, | zh_TW |
| dc.subject.keyword | office size,audit quality,discretionary accruals, | en |
| dc.relation.page | 41 | |
| dc.identifier.doi | 10.6342/NTU201801136 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2018-06-29 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| Appears in Collections: | 會計學系 | |
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| File | Size | Format | |
|---|---|---|---|
| ntu-107-1.pdf Restricted Access | 1.01 MB | Adobe PDF |
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