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題名 我國上市公司會計師更換因素之實證研究
作者 王振東
Wang, Zhen-Dong
貢獻者 周玲臺
Zhou, Ling-Tai
王振東
Wang, Zhen-Dong
關鍵詞 會計師
資訊
會計
商業
ACCOUNTING
BUSINESS
日期 1993
1992
上傳時間 2-May-2016 15:15:55 (UTC+8)
摘要 會計師業是在供需市場中運作，企業有權選擇會計師並決定其僱用條件，對現任會計師不滿意時，亦可將其解任。雖然公司更換會計師時需負擔成本，但在一些情況下仍有許多公司決定更換會計師。本研究即欲探討我國上市公司會計師更換之因素，期能對各市場參與者有所助益。
參考文獻 一. 中文部分\n1 .溫世明\n我國股票上市公司簽證會計師之選任及更換之研究\n國立政治大學會計研究所碩士論文，民國74 年1 月\n2. 鄧淑珠\n臺灣股票上市公司更換簽證會計師相關原因之實證研究\n東吳大學會計研究所碩士論文，民國七十八年六月\n3. 程佩瑜\n我國會計師財務及融資簽證市場之研究\n臺灣大學會計學研究所碩士論文，民國八十一年六月\n4. 柯承恩、蘇裕忠、李文智\n從60 年代談起審計研究的發展與架構\n會計研究月刊(第87 期) PP.86~97\n5. 柯承恩、蘇裕患、李文智\n談審計總體簽證市場研究之需求面\n會計研究月刊(第88 期) PP.76~ 82\n6. 柯承恩、蘇裕忠、李文智\n談審計總體簽證市場研究之供給面\n會計研究月刊(第89 期) PP.91~97\n7. 柯承恩、蘇裕忠、李文智\n談審計總體簽證市場研究之供需互動\n會計研究月刊(第90 期) PP.128~132\n8. 財團法人中華民國會計研究發展基金會審計準則委員會\n繼任會計師與前任會計師問之聯繫\n審計準則公報(第17 號) (78 . 5. 1. 發布)\n\n二. 英文部分\n1.Bedingfield, James P. and Stephen E. Loeb, "Auditor\nChanges - An Examination", The Journal of Accountancy\n(March 1974), pp.66-69.\n2.Benston, G. J., "Accountant`s Integrity and\nFinancial Reporting" Financial Executive (1975),\npp.l0-14.\n3.Benston, G. J.,"The Market for Public Accounting\nServices:Demand, Supply And Regulations", The\nAccounting Journal (Winter 1979-80), pp.2-47.\n4.Berry, L. E. and W. A. Wallace, "Governmental\nAuditing Research: An Analytic Framework. Assessment\nof Past Work and Future directions" Research in\nGovernmental and Nonprofit Accounting 2 (1986),\npp.89-115.\n5.Burton, John C. and William Roberts, "A Study of\nAudi tor Changes", The Journal of Accountancy (Apri1\n1967), pp.31-36.\n6.Chamberlin, E., The Theory of Monopolistic\nCompetition: A Reorientation of the Theory of\nValue (Harvard University, 1933).\n7.Chow, C. W., "The Demand for External Auditing;\nSize, Debt and Ownership Influences", The Accounting\nReview (1988), pp.272-291.\n8.Chow, C. W., L. Kramer, and W. Wallace, "The\nEnvironment of Auditing", in Research Opportunities\nIn Auditing: The Second Decade (1988). edited by\nA. Abdelkhalik and I. Solomon.\n9.Chow, C. and S. Rice, "Qualified Audit Opinions and\nAuditor Switching" , The Accounting Review (April\n1982), pp.326-335.\n10.Coe, T. and D. Palmon, "Some Evidence of the\nMagnitude of Auditor Turnover" (New York University\nFaculty of Bussiness Administration Working Paper\nSeries, No.79-103, 1979).\n11.Craswell, A. T., "The Association Between Qualified\nOpinions and Auditor Switches", Accounting &\nBussiness Research (Winter 1988), pp.23-31.\n12.DeAngelo, L. E., "Auditor Independence `Low Balling\n" and ·Disclosure Regulation", Journal of Accounting\nand Economics (1981a), pp.113-127.\n13.DeAngelo, L .E., "Auditor Size and Audit Quality",\nJournal of Accounting and Economics (1981b),\npp.183-199.\n14.DeAngelo, L .E., "Mandated Successful Efforts and\nAuditor Choice", Journal of Accounting and Economics\n(1982), pp.171-203.\n15.Dopuch, N. and D. Simunic, "Competition In Auditing:\nAn Assessment" (Fourth Symposium on Auditing Research\n, University of Illinois,1982), pp.401-450.\n16.Eichenseher, J. and D. Shields, "The Correlates of\nCPA-Firm Change for Publicly Held Corporations",\nAuditing: A Journal of Pratice and Theory (Spring\n1983), pp.23-37.\n17.Eichenseher, J. and P. Danos, "The Analysis of\nIndustry-Specific Auditor Concentration: Towards an\nExplanatory Model",The Accounting Review (July 1981\n), pp.479-492.\n18.Gul,Ferdinand A., Dominica S. Lee and Murray Lynn," A\nNote on Audit Qualifications and Switches: Some\nFuther Evidence from a Small Sample Study", Journal\nof International Accounting Auditing and Taxation\n(1992), pp.111-120.\n19.Francis, Jere R. and Earl R. Wilson, "Auditor Changes:\nA Joint Test of Theories Relating to Agency Costs and\nAuditor Differentiation", The Accounting Review (1988),\npp.663-682.\n20.Jensen, M. C, and W. H. Meckling, "Theory of the\nFirm: Managerial Behavior Agency Costs and Ownership\nStructure", Journal of Financial Economics (October\n1976), pp.305-360.\n21.Johnson, W. Bruce and T. Lys, "The Market for Audit\nServices: Evidence from Voluntary Auditor Changes",\nJournal of Accounting and Economics" (1990),pp.281-308.\n22.Klein, B. and K. Leffler, "The Role of Market Forces\nin Assuring Contractual Performance", Journal of\nPolitical Economy (August 1981), pp.615-641.\n23.Ko, Chen-en, "An Empirical Investigation of Audit\nMarket of Publicly-Traded Companies in Taiwan",\n臺大管理論叢, 1991年5月,第二卷第一期, pp.235-253.\n24.Lancaster, K., "A New Approach to Consumer Theory",\nJournal of Political Economy (1966), pp.132-157.\n25.Linbeck, R. and R. Rogow, "An Analysis of Auditor\nChanges", (Presentation at the Southease Regional\nMeeting of the American Accounting Association, 1978)\n26.Maddala, G., Limited-Dependent and Qualitative\nVariables In Econometrics (Cambridge University,1983)\n27.McConnell, Donald K. Jr., "Auditor Change Disagreement\nInvolvement: Big Eight and Non-Big Eight Firms", The\nOhio CPA lounal (Winter, 1984), pp.22-23.\n28.Menon,K. and D.Williarns, "Auditor Credibility and\nInitial Public Offerings", The Accounting Review\n(April 1991), pp.313-332.\n29.Knapp,Michael C. and Fara M. Elikai, "Auditor Changes\nand Information Suppression" Research in Accounting\nRegulation (1990), pp.3-20.\n30 . Ng, D. S., "An Information Economics Analysis of\nFinancial Reporting and External Auditing" ,The\nAccounting Review (October 1978), pp.910-921.\n31.Ng, D. S., "Supply and Demand for Auditing Services\nand the Nature of the Regulations in Auditing", In S.\nDavidson, ed., The Accounting Establishment in\nPerspective: Proceedings of the Arthur Young\nProfessors` Roundtable 1978.\n32. Nichols. Donald R. and Davl`d B . Smith. "Auditor\nCredibility and Auditor Changes", Journal of\nAccounting Research. [Autumn, 1983] , PP. 534~544.\n33 .Oliverio, M. E. and B. H. Newman ., "A Survey Report :\nWould Public Companies Have External Audits If There\nWere A Choice? ", Unpublished Working Paper. Pace\nUniversity (1985).\n34.Palmrose, Z., "An Analysis of Auditor Litigation and\nAudit Service Quality”,The Accounting Review (January\n1988), pp.55-73.\n35.Rhode, J., G.Whitsell and R. Kelsey, "An Analysis of\nClient-Industry Concentrations for Public Accounting\nFirms" (October 1974), pp. 772-787.\n36. Sarhan, M. H., Gary B. Frank and Steven A. Fisher, "\nSwitching Independent Auditors: An Empirical\nInvestigation ", Akron Bussiness and Economic Review\n(Summer 1991), pp.173-183.\n37.Schwartz, Kenneth B. and Krisnagopal Menon, "Auditor\nSwitches by Failing Firms", The Accounting Review\n(April 1985), pp.248-261.\n38.Simunic, D. A., "Discussion of External Audit and\nAsymmetric Information", Auditing: A Journal of\nPractice and Theory (1990), pp.243-248.\n39.Simunic, D. A. and M. T. Stein, Product\nDifferentiation in Auditing: Auditor Choice In the\nMarket for Unseasoned New Issues (The Canadian\nCertified General Accountants` Research Foundation,\n1987) .\n40.Wallace, W. A. 1980a. "The Economic Role of the Audit\nin Free and Regulated Markets" New York: Touche Ross,\n1980.\n41.Wallace, W. A. 1987a. "The Economic Role of the Audit\nin Free and Regulated Markets: A Review. ",Research In\nAccounting Regulation 1: pp.7-34.\n42.Watts, R. L., and J. L. Zimmerman, "Towards a Positive\nTheory of the Determination of Accounting Standards",\nThe Accounting Review (January 1978), pp.112-134\n43.Watts, R. L., and J. L. Zimmerman, "The Demand for and\nSupply of Accounting Theories: The Market for Execuse\n", The Accounting Review (1979), pp.273-305.\n44.Watts, R. L., and J. L. Zimmerman, Positive Accounting\nTheory (Prentice-Hall,inc,1986).\n45.Williams, D. D., "The Potential Determinants of Auditor\nChange" ,Journal of Business Finance & Accounting\n(Summer 1988), pp.243-261.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004356
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.advisor Zhou, Ling-Taien_US
dc.contributor.author (Authors) 王振東zh_TW
dc.contributor.author (Authors) Wang, Zhen-Dongen_US
dc.creator (作者) 王振東zh_TW
dc.creator (作者) Wang, Zhen-Dongen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-May-2016 15:15:55 (UTC+8)-
dc.date.available 2-May-2016 15:15:55 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:15:55 (UTC+8)-
dc.identifier (Other Identifiers) B2002004356en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=101119-
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.abstract (摘要) 會計師業是在供需市場中運作，企業有權選擇會計師並決定其僱用條件，對現任會計師不滿意時，亦可將其解任。雖然公司更換會計師時需負擔成本，但在一些情況下仍有許多公司決定更換會計師。本研究即欲探討我國上市公司會計師更換之因素，期能對各市場參與者有所助益。zh_TW
dc.description.tableofcontents 第一章緒論\n第一節前言..........1\n第二節研究動機..........2\n第三節研究目的..........4\n第四節研究問題..........5\n第五節論文架構..........7\n本章註釋..........9\n第二章文獻探討\n第一節審計的意義及功能..........10\n第二節會計師簽證服務的需求、供給及供需互動..........11\n第三節法規及參考文獻..........18\n本章註釋..........30\n第三章研究假說\n第一節與控制特質有關之假說..........32\n第二節與公信力特質有關之假說..........33\n第三節與其他服務特質有關之假說..........35\n第四節與查核意見有關之假說..........36\n第五節與管理當局異動有關之假說..........39\n第四章研究方法\n第一節實驗設計..........42\n第二節變數及操作型定義..........45\n第三節模型..........50\n第四節資料來源..........51\n本章註釋..........54\n第五章實驗結果與分析\n第一節基本統計分析..........55\n第二節單變量分析..........59\n第三節Logistic迴歸模型..........63\n第四節分析總結..........70\n第六章結論與建議\n第一節結論..........74\n第二節研究限制..........77\n第三節建議..........79\n本章註釋..........82\n參考文獻..........83zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004356en_US
dc.subject (關鍵詞) 會計師zh_TW
dc.subject (關鍵詞) 資訊zh_TW
dc.subject (關鍵詞) 會計zh_TW
dc.subject (關鍵詞) 商業zh_TW
dc.subject (關鍵詞) ACCOUNTINGen_US
dc.subject (關鍵詞) BUSINESSen_US
dc.title (題名) 我國上市公司會計師更換因素之實證研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一. 中文部分\n1 .溫世明\n我國股票上市公司簽證會計師之選任及更換之研究\n國立政治大學會計研究所碩士論文，民國74 年1 月\n2. 鄧淑珠\n臺灣股票上市公司更換簽證會計師相關原因之實證研究\n東吳大學會計研究所碩士論文，民國七十八年六月\n3. 程佩瑜\n我國會計師財務及融資簽證市場之研究\n臺灣大學會計學研究所碩士論文，民國八十一年六月\n4. 柯承恩、蘇裕忠、李文智\n從60 年代談起審計研究的發展與架構\n會計研究月刊(第87 期) PP.86~97\n5. 柯承恩、蘇裕患、李文智\n談審計總體簽證市場研究之需求面\n會計研究月刊(第88 期) PP.76~ 82\n6. 柯承恩、蘇裕忠、李文智\n談審計總體簽證市場研究之供給面\n會計研究月刊(第89 期) PP.91~97\n7. 柯承恩、蘇裕忠、李文智\n談審計總體簽證市場研究之供需互動\n會計研究月刊(第90 期) PP.128~132\n8. 財團法人中華民國會計研究發展基金會審計準則委員會\n繼任會計師與前任會計師問之聯繫\n審計準則公報(第17 號) (78 . 5. 1. 發布)\n\n二. 英文部分\n1.Bedingfield, James P. and Stephen E. Loeb, "Auditor\nChanges - An Examination", The Journal of Accountancy\n(March 1974), pp.66-69.\n2.Benston, G. J., "Accountant`s Integrity and\nFinancial Reporting" Financial Executive (1975),\npp.l0-14.\n3.Benston, G. J.,"The Market for Public Accounting\nServices:Demand, Supply And Regulations", The\nAccounting Journal (Winter 1979-80), pp.2-47.\n4.Berry, L. E. and W. A. Wallace, "Governmental\nAuditing Research: An Analytic Framework. Assessment\nof Past Work and Future directions" Research in\nGovernmental and Nonprofit Accounting 2 (1986),\npp.89-115.\n5.Burton, John C. and William Roberts, "A Study of\nAudi tor Changes", The Journal of Accountancy (Apri1\n1967), pp.31-36.\n6.Chamberlin, E., The Theory of Monopolistic\nCompetition: A Reorientation of the Theory of\nValue (Harvard University, 1933).\n7.Chow, C. W., "The Demand for External Auditing;\nSize, Debt and Ownership Influences", The Accounting\nReview (1988), pp.272-291.\n8.Chow, C. W., L. Kramer, and W. Wallace, "The\nEnvironment of Auditing", in Research Opportunities\nIn Auditing: The Second Decade (1988). edited by\nA. Abdelkhalik and I. Solomon.\n9.Chow, C. and S. Rice, "Qualified Audit Opinions and\nAuditor Switching" , The Accounting Review (April\n1982), pp.326-335.\n10.Coe, T. and D. Palmon, "Some Evidence of the\nMagnitude of Auditor Turnover" (New York University\nFaculty of Bussiness Administration Working Paper\nSeries, No.79-103, 1979).\n11.Craswell, A. T., "The Association Between Qualified\nOpinions and Auditor Switches", Accounting &\nBussiness Research (Winter 1988), pp.23-31.\n12.DeAngelo, L. E., "Auditor Independence `Low Balling\n" and ·Disclosure Regulation", Journal of Accounting\nand Economics (1981a), pp.113-127.\n13.DeAngelo, L .E., "Auditor Size and Audit Quality",\nJournal of Accounting and Economics (1981b),\npp.183-199.\n14.DeAngelo, L .E., "Mandated Successful Efforts and\nAuditor Choice", Journal of Accounting and Economics\n(1982), pp.171-203.\n15.Dopuch, N. and D. Simunic, "Competition In Auditing:\nAn Assessment" (Fourth Symposium on Auditing Research\n, University of Illinois,1982), pp.401-450.\n16.Eichenseher, J. and D. Shields, "The Correlates of\nCPA-Firm Change for Publicly Held Corporations",\nAuditing: A Journal of Pratice and Theory (Spring\n1983), pp.23-37.\n17.Eichenseher, J. and P. Danos, "The Analysis of\nIndustry-Specific Auditor Concentration: Towards an\nExplanatory Model",The Accounting Review (July 1981\n), pp.479-492.\n18.Gul,Ferdinand A., Dominica S. Lee and Murray Lynn," A\nNote on Audit Qualifications and Switches: Some\nFuther Evidence from a Small Sample Study", Journal\nof International Accounting Auditing and Taxation\n(1992), pp.111-120.\n19.Francis, Jere R. and Earl R. Wilson, "Auditor Changes:\nA Joint Test of Theories Relating to Agency Costs and\nAuditor Differentiation", The Accounting Review (1988),\npp.663-682.\n20.Jensen, M. C, and W. H. Meckling, "Theory of the\nFirm: Managerial Behavior Agency Costs and Ownership\nStructure", Journal of Financial Economics (October\n1976), pp.305-360.\n21.Johnson, W. Bruce and T. Lys, "The Market for Audit\nServices: Evidence from Voluntary Auditor Changes",\nJournal of Accounting and Economics" (1990),pp.281-308.\n22.Klein, B. and K. Leffler, "The Role of Market Forces\nin Assuring Contractual Performance", Journal of\nPolitical Economy (August 1981), pp.615-641.\n23.Ko, Chen-en, "An Empirical Investigation of Audit\nMarket of Publicly-Traded Companies in Taiwan",\n臺大管理論叢, 1991年5月,第二卷第一期, pp.235-253.\n24.Lancaster, K., "A New Approach to Consumer Theory",\nJournal of Political Economy (1966), pp.132-157.\n25.Linbeck, R. and R. Rogow, "An Analysis of Auditor\nChanges", (Presentation at the Southease Regional\nMeeting of the American Accounting Association, 1978)\n26.Maddala, G., Limited-Dependent and Qualitative\nVariables In Econometrics (Cambridge University,1983)\n27.McConnell, Donald K. Jr., "Auditor Change Disagreement\nInvolvement: Big Eight and Non-Big Eight Firms", The\nOhio CPA lounal (Winter, 1984), pp.22-23.\n28.Menon,K. and D.Williarns, "Auditor Credibility and\nInitial Public Offerings", The Accounting Review\n(April 1991), pp.313-332.\n29.Knapp,Michael C. and Fara M. Elikai, "Auditor Changes\nand Information Suppression" Research in Accounting\nRegulation (1990), pp.3-20.\n30 . Ng, D. S., "An Information Economics Analysis of\nFinancial Reporting and External Auditing" ,The\nAccounting Review (October 1978), pp.910-921.\n31.Ng, D. S., "Supply and Demand for Auditing Services\nand the Nature of the Regulations in Auditing", In S.\nDavidson, ed., The Accounting Establishment in\nPerspective: Proceedings of the Arthur Young\nProfessors` Roundtable 1978.\n32. Nichols. Donald R. and Davl`d B . Smith. "Auditor\nCredibility and Auditor Changes", Journal of\nAccounting Research. [Autumn, 1983] , PP. 534~544.\n33 .Oliverio, M. E. and B. H. Newman ., "A Survey Report :\nWould Public Companies Have External Audits If There\nWere A Choice? ", Unpublished Working Paper. Pace\nUniversity (1985).\n34.Palmrose, Z., "An Analysis of Auditor Litigation and\nAudit Service Quality”,The Accounting Review (January\n1988), pp.55-73.\n35.Rhode, J., G.Whitsell and R. Kelsey, "An Analysis of\nClient-Industry Concentrations for Public Accounting\nFirms" (October 1974), pp. 772-787.\n36. Sarhan, M. H., Gary B. Frank and Steven A. Fisher, "\nSwitching Independent Auditors: An Empirical\nInvestigation ", Akron Bussiness and Economic Review\n(Summer 1991), pp.173-183.\n37.Schwartz, Kenneth B. and Krisnagopal Menon, "Auditor\nSwitches by Failing Firms", The Accounting Review\n(April 1985), pp.248-261.\n38.Simunic, D. A., "Discussion of External Audit and\nAsymmetric Information", Auditing: A Journal of\nPractice and Theory (1990), pp.243-248.\n39.Simunic, D. A. and M. T. Stein, Product\nDifferentiation in Auditing: Auditor Choice In the\nMarket for Unseasoned New Issues (The Canadian\nCertified General Accountants` Research Foundation,\n1987) .\n40.Wallace, W. A. 1980a. "The Economic Role of the Audit\nin Free and Regulated Markets" New York: Touche Ross,\n1980.\n41.Wallace, W. A. 1987a. "The Economic Role of the Audit\nin Free and Regulated Markets: A Review. ",Research In\nAccounting Regulation 1: pp.7-34.\n42.Watts, R. L., and J. L. Zimmerman, "Towards a Positive\nTheory of the Determination of Accounting Standards",\nThe Accounting Review (January 1978), pp.112-134\n43.Watts, R. L., and J. L. Zimmerman, "The Demand for and\nSupply of Accounting Theories: The Market for Execuse\n", The Accounting Review (1979), pp.273-305.\n44.Watts, R. L., and J. L. Zimmerman, Positive Accounting\nTheory (Prentice-Hall,inc,1986).\n45.Williams, D. D., "The Potential Determinants of Auditor\nChange" ,Journal of Business Finance & Accounting\n(Summer 1988), pp.243-261.zh_TW