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題名 會計師聲譽、產業專長、科目專家與商譽
Auditor reputation, industry specialization, account specialist and goodwill
作者 林念慈
Lin, Nien Tzu
貢獻者 周玲臺
Chou, Ling Tai
林念慈
Lin, Nien Tzu
關鍵詞 產業專長
科目專家
商譽
商譽減損
Industry specialization
Account specialist
Goodwill
Goodwill impairment
日期 2010
上傳時間 29-Sep-2011 16:38:54 (UTC+8)
摘要 隨著國際化發展及企業併購相關法令陸續開放，愈來愈多國內企業以控股及
併購方式來提升競爭力，衍生出來的商譽性質特殊，且可能金額重大，因此，公
司管理當局有可能需要高審計品質會計師來提升商譽認列、管理及續後評價之品
質與公信力。近年來在公允價值的趨勢下，大家更關心商譽會計處理準則改變所
帶來的影響，本研究首先就我國近十年商譽及其減損的會計實務發展，進行基本
概況分析，並探討會計師選任與商譽及其減損之關聯性。
實證結果顯示，針對特殊科目商譽，產業界不但有委任高審計品質會計師的
需求，並且有委任商譽科目專家的現象。除此之外，相較於其他會計師事務所，
大型會計師事務所能抑制公司藉由認列商譽減損損失來操縱盈餘，特別是在公司
認列商譽減損損失前已是虧損的情況下，其抑制公司洗大澡的效果更為顯著。
With the development of internationalization and the release of related
regulations, more and more companies enhance their competitiveness by means of
investment and acquisition, which is often followed by the recognition of goodwill.
Since the nature of goodwill is unique and its amount is often significant, the demand
of high quality auditors is on the increase. Companies need them to improve and
monitor the recognition, management and evaluation of goodwill. Recently, due to the
fair value accounting concept, more attention is drawn on the change of goodwill
accounting. Therefore, in this study we summarize the accounting treatment of
goodwill and its impairment in Taiwan during the past ten years. Our main objective
is to examine whether specialist auditor choice is associated with the importance of
goodwill.
We find evidence that goodwill is positively associated with the choice of
auditors who specialize in auditing goodwill account. Additionally, compared to the
other auditors, big 4 auditors can restrain earnings management, especially when
companies experienced financial distress and tended to take a big bath by recognizing
goodwill impairment.
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描述 碩士
國立政治大學
會計研究所
98353009
99
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0098353009
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.advisor Chou, Ling Taien_US
dc.contributor.author (Authors) 林念慈zh_TW
dc.contributor.author (Authors) Lin, Nien Tzuen_US
dc.creator (作者) 林念慈zh_TW
dc.creator (作者) Lin, Nien Tzuen_US
dc.date (日期) 2010en_US
dc.date.accessioned 29-Sep-2011 16:38:54 (UTC+8)-
dc.date.available 29-Sep-2011 16:38:54 (UTC+8)-
dc.date.issued (上傳時間) 29-Sep-2011 16:38:54 (UTC+8)-
dc.identifier (Other Identifiers) G0098353009en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/50771-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 98353009zh_TW
dc.description (描述) 99zh_TW
dc.description.abstract (摘要) 隨著國際化發展及企業併購相關法令陸續開放，愈來愈多國內企業以控股及
併購方式來提升競爭力，衍生出來的商譽性質特殊，且可能金額重大，因此，公
司管理當局有可能需要高審計品質會計師來提升商譽認列、管理及續後評價之品
質與公信力。近年來在公允價值的趨勢下，大家更關心商譽會計處理準則改變所
帶來的影響，本研究首先就我國近十年商譽及其減損的會計實務發展，進行基本
概況分析，並探討會計師選任與商譽及其減損之關聯性。
實證結果顯示，針對特殊科目商譽，產業界不但有委任高審計品質會計師的
需求，並且有委任商譽科目專家的現象。除此之外，相較於其他會計師事務所，
大型會計師事務所能抑制公司藉由認列商譽減損損失來操縱盈餘，特別是在公司
認列商譽減損損失前已是虧損的情況下，其抑制公司洗大澡的效果更為顯著。		zh_TW
dc.description.abstract (摘要) With the development of internationalization and the release of related
regulations, more and more companies enhance their competitiveness by means of
investment and acquisition, which is often followed by the recognition of goodwill.
Since the nature of goodwill is unique and its amount is often significant, the demand
of high quality auditors is on the increase. Companies need them to improve and
monitor the recognition, management and evaluation of goodwill. Recently, due to the
fair value accounting concept, more attention is drawn on the change of goodwill
accounting. Therefore, in this study we summarize the accounting treatment of
goodwill and its impairment in Taiwan during the past ten years. Our main objective
is to examine whether specialist auditor choice is associated with the importance of
goodwill.
We find evidence that goodwill is positively associated with the choice of
auditors who specialize in auditing goodwill account. Additionally, compared to the
other auditors, big 4 auditors can restrain earnings management, especially when
companies experienced financial distress and tended to take a big bath by recognizing
goodwill impairment.		en_US
dc.description.tableofcontents 壹、 緒論 ··················································································································· 1
一、 研究動機與目的 ···························································································· 1
二、 研究問題 ········································································································ 5
三、 論文架構與研究流程 ····················································································· 8
貳、 文獻探討 ·········································································································· 10
一、 會計師選任之相關研究 ··············································································· 10
二、 商譽及其減損之相關研究 ··········································································· 15
參、 研究方法 ·········································································································· 18
一、 我國近十年商譽及其減損認列之基本概況分析 ······································· 18
二、 研究假說 ······································································································ 28
三、 實證模型與變數衡量 ··················································································· 32
四、 資料來源與樣本選取 ··················································································· 42
肆、 實證結果及分析 ······························································································ 46
一、 敘述性統計分析 ·························································································· 46
二、 單變量分析 ·································································································· 53
三、 複迴歸結果分析 ·························································································· 56
四、 敏感性分析 ·································································································· 62
伍、 結論與建議 ······································································································ 64
一、 研究結論與建議 ·························································································· 64
二、 研究限制 ······································································································ 66
參考文獻 ··················································································································· 67
附錄一 產業專長彙總表 ························································································ 71
附錄二 商譽科目專家彙總表 ················································································ 74		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0098353009en_US
dc.subject (關鍵詞) 產業專長zh_TW
dc.subject (關鍵詞) 科目專家zh_TW
dc.subject (關鍵詞) 商譽zh_TW
dc.subject (關鍵詞) 商譽減損zh_TW
dc.subject (關鍵詞) Industry specializationen_US
dc.subject (關鍵詞) Account specialisten_US
dc.subject (關鍵詞) Goodwillen_US
dc.subject (關鍵詞) Goodwill impairmenten_US
dc.title (題名) 會計師聲譽、產業專長、科目專家與商譽zh_TW
dc.title (題名) Auditor reputation, industry specialization, account specialist and goodwillen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 工商時報，2011.05.24，商譽可列成本 遠傳翻案成功zh_TW
dc.relation.reference (參考文獻) 中國會計報，2011.04.01，商譽：如何玩轉價值魔方？zh_TW
dc.relation.reference (參考文獻) 經濟日報，2006.08.14，企業合併 明年起參照25 號公報zh_TW
dc.relation.reference (參考文獻) 財務會計準則委員會，2006，財務會計準則公報第1 號公報「財務會計觀念架構zh_TW
dc.relation.reference (參考文獻) 及財務報表之編製」，財團法人中華民國會計研究發展基金會。zh_TW
dc.relation.reference (參考文獻) 財務會計準則委員會，2005，財務會計準則公報第5 號「採權益法之長期股權投zh_TW
dc.relation.reference (參考文獻) 資會計處理準則」，財團法人中華民國會計研究發展基金會。zh_TW
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