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題名 審計公費與高階經理團隊權益薪酬之研究
A study on auditing fee ane the high-level manager team equity compensation作者 邵勇豪 貢獻者 郭弘卿
邵勇豪關鍵詞 高階經理團隊
權益薪酬計畫
審計公費
Executive equity-based compensation
Audit fee日期 2017 上傳時間 24-Jul-2017 11:58:21 (UTC+8) 摘要 所有權與經營權分離已成了現今公司之常態，但因為高階經理人與股東利益目標並非一致而產生了代理問題。為解決代理問題，學者研究後提出能透過設立監督機制及權益薪酬計畫。然而權益薪酬僅能將兩者目標趨於一致，並非根本解決高階經理人可能因為自利而做出傷害公司之決策，又因為權益薪酬之價值與公司會計盈餘具有高度關聯，高階經理人仍有可能為了自利而投資高風險之標的或進行盈餘管理操弄會計盈餘。故本研究欲從審計公費之角度探討，當公司高階經理人領有權益薪酬時是否被會計師認定為企業風險較高。實證結果顯示，當高階經理團隊領有權益薪酬或其權益薪酬占總薪酬比重較高時，審計公費將較高。 參考文獻 一、中文文獻林宇欣與沈文華，2014，財務預警指標、規模與審計公費關係之研究－公司治理觀點，商業現代化學刊，7(4)，337-354。李啟華與郭翠菱，2014，獎酬契約與盈餘管理，輔仁管理評論，21(3), 23-47。廖秀梅、洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，11(2)，151-178。黃惠君、翁子涵，(2015)，實質盈餘管理與會計師產業專業及審計公費之關聯性：公司管理階層對審計品質之認知，當代會計，16(2)，211-249。張仲岳與曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計, 6(2), 125-152。薛敏正、張瑀珊與高君慈，2008，公司自我選擇聘任會計師與審計公費，當代會計，9(2)，167-200。薛敏正、鄭桂蕙與蕭莉芃，2015，權益價值高估對具品牌聲譽會計師事務所之選擇與審計公費之影響，當代會計，16(1)，33-63。薛敏正、曾乾豪與張瑀珊，2012，個別會計師查核簽證家數與企業盈餘品質，中華會計學刊，第8卷第2期：217-256。蘇裕惠，2000，會計師事務所規模與審計公費關聯性之研究，中華會計學刊(1), 59-78。二、英文文獻Bedard, J. C., and Johnstone, K. M. 2004. Earnings manipulation risk, corporate governance risk, and auditors` planning and pricing decisions. Accounting Review, 79(2), 277. Bell, T., Landsman, W., and Shackelford, D. 2001. Auditors` perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research, 39(1), 35-43. Bell, T. B., Doogar, R., and Solomon, I. 2008. Audit labor usage and fees under business risk auditing. Journal of Accounting Research, 46(4), 729-760. Bergstresser, D., and Philippon, T. 2006. CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511-529. Bitner, L. N., and Dolan, R. 1998. Does smoothing earnings add value? (includes related article on the Q-value test for smoothing behavior). Management Accounting (USA), 80(4), 44. Cheng, Q., and Warfield, T. D. 2005. Equity incentives and earnings management. Accounting Review, 80(2), 441-476. Choi, J.-H., Kim, C., Kim, J.-B., and Zang, Y. 2010. Audit office size, audit quality, and audit pricing. Auditing, 29(1), 73-97. Efendi, J., Srivastava, A., and Swanson, E. P. 2007. Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of Financial Economics, 85(3), 667-708. Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review, 14(4), 532. Francis, J. R., and Simon, D. T. 1987. A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review, 62(1), 145-157. Francis, J. R., and Stokes, D. J. 1986. Audit prices, product differentiation, and scale economies: Further evidence from The Australian Market. Journal of Accounting Research, 24(2), 383-393 Gaver, J. J., Gaver, K. M., and Austin, J. R. 1995. Additional evidence on bonus plans and income management. Journal of Accounting and Economics, 19(1), 3-28. Gul, F. A. 1999. Audit prices, product differentiation and economic equilibrium. Auditing: A Journal of Practice and Theory, 18(1), 90-100. Harris, J., and P. Broomiley. 2007. Incentives to cheat: The influence of executive compensation and firm performance on financial misrepresentation. Organization Science, 18(3), 350-367.Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1), 85-107. Henderson, R. 1985. Compensation management: Rewarding performance. Virginia: Prentice-Hall company.Holthausen, R., Larcker, D., and Sloan, R. 1995. Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics, 19(1), 29. Murphy, K. J. 1985. Corporate performance and managerial remuneration: An empirical analysis. Journal of Accounting and Economics, 7(1), 11-42. Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research, 24(1), 97-110. Pong, C. M., and Whittington, G. 1994. The determinants of audit fee: Some empirical models. Journal of Business Finance and Accounting, 21(8), 1071-1095. Shaw, K. W., and Zhang, M. H. 2010. Is CEO cash compensation punished for poor firm performance. Accounting Review, 85(3), 1065-1093. Simunic, D., and Stein, M. 1996. Reply: The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing, 15, 145-148. Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18(1), 161-190. Turpen, R. 1995. Audit fees - What research tells us. The CPA Journal, 65(1), 54. Zerni, M. 2012. Audit partner specialization and audit fees: Some evidence from sweden. Contemporary Accounting Research, 29(1), 312-340. 描述 碩士
國立政治大學
會計學系
104353027資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104353027 資料類型 thesis dc.contributor.advisor 郭弘卿 zh_TW dc.contributor.author (Authors) 邵勇豪 zh_TW dc.creator (作者) 邵勇豪 zh_TW dc.date (日期) 2017 en_US dc.date.accessioned 24-Jul-2017 11:58:21 (UTC+8) - dc.date.available 24-Jul-2017 11:58:21 (UTC+8) - dc.date.issued (上傳時間) 24-Jul-2017 11:58:21 (UTC+8) - dc.identifier (Other Identifiers) G0104353027 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111295 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description (描述) 104353027 zh_TW dc.description.abstract (摘要) 所有權與經營權分離已成了現今公司之常態，但因為高階經理人與股東利益目標並非一致而產生了代理問題。為解決代理問題，學者研究後提出能透過設立監督機制及權益薪酬計畫。然而權益薪酬僅能將兩者目標趨於一致，並非根本解決高階經理人可能因為自利而做出傷害公司之決策，又因為權益薪酬之價值與公司會計盈餘具有高度關聯，高階經理人仍有可能為了自利而投資高風險之標的或進行盈餘管理操弄會計盈餘。故本研究欲從審計公費之角度探討，當公司高階經理人領有權益薪酬時是否被會計師認定為企業風險較高。實證結果顯示，當高階經理團隊領有權益薪酬或其權益薪酬占總薪酬比重較高時，審計公費將較高。 zh_TW dc.description.tableofcontents 第一章 緒論 1第一節 研究動機與目的 1 第二節 研究流程 3 第二章 文獻探討 5 第一節 高階經理團隊權益薪酬計畫 5 第二節 審計公費之考量因素 8 第三章 研究方法 10 第一節 研究假說 10 第二節 實證模型變數與操作型定義 13 第三節 研究期間、樣本資料選取與來源 18 第四章 實證結果與分析 19 第一節 樣本組成情形與敘述性統計 19 第二節 迴歸分析之基本假設檢定 24 第五章 研究結論與建議 37 第一節 研究結論 37 第二節 研究限制與建議 39 參考文獻 40 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104353027 en_US dc.subject (關鍵詞) 高階經理團隊 zh_TW dc.subject (關鍵詞) 權益薪酬計畫 zh_TW dc.subject (關鍵詞) 審計公費 zh_TW dc.subject (關鍵詞) Executive equity-based compensation en_US dc.subject (關鍵詞) Audit fee en_US dc.title (題名) 審計公費與高階經理團隊權益薪酬之研究 zh_TW dc.title (題名) A study on auditing fee ane the high-level manager team equity compensation en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文文獻林宇欣與沈文華，2014，財務預警指標、規模與審計公費關係之研究－公司治理觀點，商業現代化學刊，7(4)，337-354。李啟華與郭翠菱，2014，獎酬契約與盈餘管理，輔仁管理評論，21(3), 23-47。廖秀梅、洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，11(2)，151-178。黃惠君、翁子涵，(2015)，實質盈餘管理與會計師產業專業及審計公費之關聯性：公司管理階層對審計品質之認知，當代會計，16(2)，211-249。張仲岳與曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計, 6(2), 125-152。薛敏正、張瑀珊與高君慈，2008，公司自我選擇聘任會計師與審計公費，當代會計，9(2)，167-200。薛敏正、鄭桂蕙與蕭莉芃，2015，權益價值高估對具品牌聲譽會計師事務所之選擇與審計公費之影響，當代會計，16(1)，33-63。薛敏正、曾乾豪與張瑀珊，2012，個別會計師查核簽證家數與企業盈餘品質，中華會計學刊，第8卷第2期：217-256。蘇裕惠，2000，會計師事務所規模與審計公費關聯性之研究，中華會計學刊(1), 59-78。二、英文文獻Bedard, J. C., and Johnstone, K. M. 2004. Earnings manipulation risk, corporate governance risk, and auditors` planning and pricing decisions. Accounting Review, 79(2), 277. Bell, T., Landsman, W., and Shackelford, D. 2001. Auditors` perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research, 39(1), 35-43. Bell, T. B., Doogar, R., and Solomon, I. 2008. Audit labor usage and fees under business risk auditing. Journal of Accounting Research, 46(4), 729-760. Bergstresser, D., and Philippon, T. 2006. CEO incentives and earnings management. Journal of Financial Economics, 80(3), 511-529. Bitner, L. N., and Dolan, R. 1998. Does smoothing earnings add value? (includes related article on the Q-value test for smoothing behavior). Management Accounting (USA), 80(4), 44. Cheng, Q., and Warfield, T. D. 2005. Equity incentives and earnings management. Accounting Review, 80(2), 441-476. Choi, J.-H., Kim, C., Kim, J.-B., and Zang, Y. 2010. Audit office size, audit quality, and audit pricing. Auditing, 29(1), 73-97. Efendi, J., Srivastava, A., and Swanson, E. P. 2007. Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of Financial Economics, 85(3), 667-708. Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review, 14(4), 532. Francis, J. R., and Simon, D. T. 1987. A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review, 62(1), 145-157. Francis, J. R., and Stokes, D. J. 1986. Audit prices, product differentiation, and scale economies: Further evidence from The Australian Market. Journal of Accounting Research, 24(2), 383-393 Gaver, J. J., Gaver, K. M., and Austin, J. R. 1995. Additional evidence on bonus plans and income management. Journal of Accounting and Economics, 19(1), 3-28. Gul, F. A. 1999. Audit prices, product differentiation and economic equilibrium. Auditing: A Journal of Practice and Theory, 18(1), 90-100. Harris, J., and P. Broomiley. 2007. Incentives to cheat: The influence of executive compensation and firm performance on financial misrepresentation. Organization Science, 18(3), 350-367.Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics, 7(1), 85-107. Henderson, R. 1985. Compensation management: Rewarding performance. Virginia: Prentice-Hall company.Holthausen, R., Larcker, D., and Sloan, R. 1995. Annual bonus schemes and the manipulation of earnings. Journal of Accounting and Economics, 19(1), 29. Murphy, K. J. 1985. Corporate performance and managerial remuneration: An empirical analysis. Journal of Accounting and Economics, 7(1), 11-42. Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research, 24(1), 97-110. Pong, C. M., and Whittington, G. 1994. The determinants of audit fee: Some empirical models. Journal of Business Finance and Accounting, 21(8), 1071-1095. Shaw, K. W., and Zhang, M. H. 2010. Is CEO cash compensation punished for poor firm performance. Accounting Review, 85(3), 1065-1093. Simunic, D., and Stein, M. 1996. Reply: The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing, 15, 145-148. Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18(1), 161-190. Turpen, R. 1995. Audit fees - What research tells us. The CPA Journal, 65(1), 54. Zerni, M. 2012. Audit partner specialization and audit fees: Some evidence from sweden. Contemporary Accounting Research, 29(1), 312-340. zh_TW
