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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
1 .溫世明
我國股票上市公司簽證會計師之選任及更換之研究
國立政治大學會計研究所碩士論文，民國74 年1 月
2. 鄧淑珠
臺灣股票上市公司更換簽證會計師相關原因之實證研究
東吳大學會計研究所碩士論文，民國七十八年六月
3. 程佩瑜
我國會計師財務及融資簽證市場之研究
臺灣大學會計學研究所碩士論文，民國八十一年六月
4. 柯承恩、蘇裕忠、李文智
從60 年代談起審計研究的發展與架構
會計研究月刊(第87 期) PP.86~97
5. 柯承恩、蘇裕患、李文智
談審計總體簽證市場研究之需求面
會計研究月刊(第88 期) PP.76~ 82
6. 柯承恩、蘇裕忠、李文智
談審計總體簽證市場研究之供給面
會計研究月刊(第89 期) PP.91~97
7. 柯承恩、蘇裕忠、李文智
談審計總體簽證市場研究之供需互動
會計研究月刊(第90 期) PP.128~132
8. 財團法人中華民國會計研究發展基金會審計準則委員會
繼任會計師與前任會計師問之聯繫
審計準則公報(第17 號) (78 . 5. 1. 發布)

二. 英文部分
1.Bedingfield, James P. and Stephen E. Loeb, "Auditor
Changes - An Examination", The Journal of Accountancy
(March 1974), pp.66-69.
2.Benston, G. J., "Accountant`s Integrity and
Financial Reporting" Financial Executive (1975),
pp.l0-14.
3.Benston, G. J.,"The Market for Public Accounting
Services:Demand, Supply And Regulations", The
Accounting Journal (Winter 1979-80), pp.2-47.
4.Berry, L. E. and W. A. Wallace, "Governmental
Auditing Research: An Analytic Framework. Assessment
of Past Work and Future directions" Research in
Governmental and Nonprofit Accounting 2 (1986),
pp.89-115.
5.Burton, John C. and William Roberts, "A Study of
Audi tor Changes", The Journal of Accountancy (Apri1
1967), pp.31-36.
6.Chamberlin, E., The Theory of Monopolistic
Competition: A Reorientation of the Theory of
Value (Harvard University, 1933).
7.Chow, C. W., "The Demand for External Auditing;
Size, Debt and Ownership Influences", The Accounting
Review (1988), pp.272-291.
8.Chow, C. W., L. Kramer, and W. Wallace, "The
Environment of Auditing", in Research Opportunities
In Auditing: The Second Decade (1988). edited by
A. Abdelkhalik and I. Solomon.
9.Chow, C. and S. Rice, "Qualified Audit Opinions and
Auditor Switching" , The Accounting Review (April
1982), pp.326-335.
10.Coe, T. and D. Palmon, "Some Evidence of the
Magnitude of Auditor Turnover" (New York University
Faculty of Bussiness Administration Working Paper
Series, No.79-103, 1979).
11.Craswell, A. T., "The Association Between Qualified
Opinions and Auditor Switches", Accounting &
Bussiness Research (Winter 1988), pp.23-31.
12.DeAngelo, L. E., "Auditor Independence `Low Balling
" and ·Disclosure Regulation", Journal of Accounting
and Economics (1981a), pp.113-127.
13.DeAngelo, L .E., "Auditor Size and Audit Quality",
Journal of Accounting and Economics (1981b),
pp.183-199.
14.DeAngelo, L .E., "Mandated Successful Efforts and
Auditor Choice", Journal of Accounting and Economics
(1982), pp.171-203.
15.Dopuch, N. and D. Simunic, "Competition In Auditing:
An Assessment" (Fourth Symposium on Auditing Research
, University of Illinois,1982), pp.401-450.
16.Eichenseher, J. and D. Shields, "The Correlates of
CPA-Firm Change for Publicly Held Corporations",
Auditing: A Journal of Pratice and Theory (Spring
1983), pp.23-37.
17.Eichenseher, J. and P. Danos, "The Analysis of
Industry-Specific Auditor Concentration: Towards an
Explanatory Model",The Accounting Review (July 1981
), pp.479-492.
18.Gul,Ferdinand A., Dominica S. Lee and Murray Lynn," A
Note on Audit Qualifications and Switches: Some
Futher Evidence from a Small Sample Study", Journal
of International Accounting Auditing and Taxation
(1992), pp.111-120.
19.Francis, Jere R. and Earl R. Wilson, "Auditor Changes:
A Joint Test of Theories Relating to Agency Costs and
Auditor Differentiation", The Accounting Review (1988),
pp.663-682.
20.Jensen, M. C, and W. H. Meckling, "Theory of the
Firm: Managerial Behavior Agency Costs and Ownership
Structure", Journal of Financial Economics (October
1976), pp.305-360.
21.Johnson, W. Bruce and T. Lys, "The Market for Audit
Services: Evidence from Voluntary Auditor Changes",
Journal of Accounting and Economics" (1990),pp.281-308.
22.Klein, B. and K. Leffler, "The Role of Market Forces
in Assuring Contractual Performance", Journal of
Political Economy (August 1981), pp.615-641.
23.Ko, Chen-en, "An Empirical Investigation of Audit
Market of Publicly-Traded Companies in Taiwan",
臺大管理論叢, 1991年5月,第二卷第一期, pp.235-253.
24.Lancaster, K., "A New Approach to Consumer Theory",
Journal of Political Economy (1966), pp.132-157.
25.Linbeck, R. and R. Rogow, "An Analysis of Auditor
Changes", (Presentation at the Southease Regional
Meeting of the American Accounting Association, 1978)
26.Maddala, G., Limited-Dependent and Qualitative
Variables In Econometrics (Cambridge University,1983)
27.McConnell, Donald K. Jr., "Auditor Change Disagreement
Involvement: Big Eight and Non-Big Eight Firms", The
Ohio CPA lounal (Winter, 1984), pp.22-23.
28.Menon,K. and D.Williarns, "Auditor Credibility and
Initial Public Offerings", The Accounting Review
(April 1991), pp.313-332.
29.Knapp,Michael C. and Fara M. Elikai, "Auditor Changes
and Information Suppression" Research in Accounting
Regulation (1990), pp.3-20.
30 . Ng, D. S., "An Information Economics Analysis of
Financial Reporting and External Auditing" ,The
Accounting Review (October 1978), pp.910-921.
31.Ng, D. S., "Supply and Demand for Auditing Services
and the Nature of the Regulations in Auditing", In S.
Davidson, ed., The Accounting Establishment in
Perspective: Proceedings of the Arthur Young
Professors` Roundtable 1978.
32. Nichols. Donald R. and Davl`d B . Smith. "Auditor
Credibility and Auditor Changes", Journal of
Accounting Research. [Autumn, 1983] , PP. 534~544.
33 .Oliverio, M. E. and B. H. Newman ., "A Survey Report :
Would Public Companies Have External Audits If There
Were A Choice? ", Unpublished Working Paper. Pace
University (1985).
34.Palmrose, Z., "An Analysis of Auditor Litigation and
Audit Service Quality”,The Accounting Review (January
1988), pp.55-73.
35.Rhode, J., G.Whitsell and R. Kelsey, "An Analysis of
Client-Industry Concentrations for Public Accounting
Firms" (October 1974), pp. 772-787.
36. Sarhan, M. H., Gary B. Frank and Steven A. Fisher, "
Switching Independent Auditors: An Empirical
Investigation ", Akron Bussiness and Economic Review
(Summer 1991), pp.173-183.
37.Schwartz, Kenneth B. and Krisnagopal Menon, "Auditor
Switches by Failing Firms", The Accounting Review
(April 1985), pp.248-261.
38.Simunic, D. A., "Discussion of External Audit and
Asymmetric Information", Auditing: A Journal of
Practice and Theory (1990), pp.243-248.
39.Simunic, D. A. and M. T. Stein, Product
Differentiation in Auditing: Auditor Choice In the
Market for Unseasoned New Issues (The Canadian
Certified General Accountants` Research Foundation,
1987) .
40.Wallace, W. A. 1980a. "The Economic Role of the Audit
in Free and Regulated Markets" New York: Touche Ross,
1980.
41.Wallace, W. A. 1987a. "The Economic Role of the Audit
in Free and Regulated Markets: A Review. ",Research In
Accounting Regulation 1: pp.7-34.
42.Watts, R. L., and J. L. Zimmerman, "Towards a Positive
Theory of the Determination of Accounting Standards",
The Accounting Review (January 1978), pp.112-134
43.Watts, R. L., and J. L. Zimmerman, "The Demand for and
Supply of Accounting Theories: The Market for Execuse
", The Accounting Review (1979), pp.273-305.
44.Watts, R. L., and J. L. Zimmerman, Positive Accounting
Theory (Prentice-Hall,inc,1986).
45.Williams, D. D., "The Potential Determinants of Auditor
Change" ,Journal of Business Finance & Accounting
(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) http://nccur.lib.nccu.edu.tw/handle/140.119/89202-
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
第一節前言..........1
第二節研究動機..........2
第三節研究目的..........4
第四節研究問題..........5
第五節論文架構..........7
本章註釋..........9
第二章文獻探討
第一節審計的意義及功能..........10
第二節會計師簽證服務的需求、供給及供需互動..........11
第三節法規及參考文獻..........18
本章註釋..........30
第三章研究假說
第一節與控制特質有關之假說..........32
第二節與公信力特質有關之假說..........33
第三節與其他服務特質有關之假說..........35
第四節與查核意見有關之假說..........36
第五節與管理當局異動有關之假說..........39
第四章研究方法
第一節實驗設計..........42
第二節變數及操作型定義..........45
第三節模型..........50
第四節資料來源..........51
本章註釋..........54
第五章實驗結果與分析
第一節基本統計分析..........55
第二節單變量分析..........59
第三節Logistic迴歸模型..........63
第四節分析總結..........70
第六章結論與建議
第一節結論..........74
第二節研究限制..........77
第三節建議..........79
本章註釋..........82
參考文獻..........83		zh_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
1 .溫世明
我國股票上市公司簽證會計師之選任及更換之研究
國立政治大學會計研究所碩士論文，民國74 年1 月
2. 鄧淑珠
臺灣股票上市公司更換簽證會計師相關原因之實證研究
東吳大學會計研究所碩士論文，民國七十八年六月
3. 程佩瑜
我國會計師財務及融資簽證市場之研究
臺灣大學會計學研究所碩士論文，民國八十一年六月
4. 柯承恩、蘇裕忠、李文智
從60 年代談起審計研究的發展與架構
會計研究月刊(第87 期) PP.86~97
5. 柯承恩、蘇裕患、李文智
談審計總體簽證市場研究之需求面
會計研究月刊(第88 期) PP.76~ 82
6. 柯承恩、蘇裕忠、李文智
談審計總體簽證市場研究之供給面
會計研究月刊(第89 期) PP.91~97
7. 柯承恩、蘇裕忠、李文智
談審計總體簽證市場研究之供需互動
會計研究月刊(第90 期) PP.128~132
8. 財團法人中華民國會計研究發展基金會審計準則委員會
繼任會計師與前任會計師問之聯繫
審計準則公報(第17 號) (78 . 5. 1. 發布)

二. 英文部分
1.Bedingfield, James P. and Stephen E. Loeb, "Auditor
Changes - An Examination", The Journal of Accountancy
(March 1974), pp.66-69.
2.Benston, G. J., "Accountant`s Integrity and
Financial Reporting" Financial Executive (1975),
pp.l0-14.
3.Benston, G. J.,"The Market for Public Accounting
Services:Demand, Supply And Regulations", The
Accounting Journal (Winter 1979-80), pp.2-47.
4.Berry, L. E. and W. A. Wallace, "Governmental
Auditing Research: An Analytic Framework. Assessment
of Past Work and Future directions" Research in
Governmental and Nonprofit Accounting 2 (1986),
pp.89-115.
5.Burton, John C. and William Roberts, "A Study of
Audi tor Changes", The Journal of Accountancy (Apri1
1967), pp.31-36.
6.Chamberlin, E., The Theory of Monopolistic
Competition: A Reorientation of the Theory of
Value (Harvard University, 1933).
7.Chow, C. W., "The Demand for External Auditing;
Size, Debt and Ownership Influences", The Accounting
Review (1988), pp.272-291.
8.Chow, C. W., L. Kramer, and W. Wallace, "The
Environment of Auditing", in Research Opportunities
In Auditing: The Second Decade (1988). edited by
A. Abdelkhalik and I. Solomon.
9.Chow, C. and S. Rice, "Qualified Audit Opinions and
Auditor Switching" , The Accounting Review (April
1982), pp.326-335.
10.Coe, T. and D. Palmon, "Some Evidence of the
Magnitude of Auditor Turnover" (New York University
Faculty of Bussiness Administration Working Paper
Series, No.79-103, 1979).
11.Craswell, A. T., "The Association Between Qualified
Opinions and Auditor Switches", Accounting &
Bussiness Research (Winter 1988), pp.23-31.
12.DeAngelo, L. E., "Auditor Independence `Low Balling
" and ·Disclosure Regulation", Journal of Accounting
and Economics (1981a), pp.113-127.
13.DeAngelo, L .E., "Auditor Size and Audit Quality",
Journal of Accounting and Economics (1981b),
pp.183-199.
14.DeAngelo, L .E., "Mandated Successful Efforts and
Auditor Choice", Journal of Accounting and Economics
(1982), pp.171-203.
15.Dopuch, N. and D. Simunic, "Competition In Auditing:
An Assessment" (Fourth Symposium on Auditing Research
, University of Illinois,1982), pp.401-450.
16.Eichenseher, J. and D. Shields, "The Correlates of
CPA-Firm Change for Publicly Held Corporations",
Auditing: A Journal of Pratice and Theory (Spring
1983), pp.23-37.
17.Eichenseher, J. and P. Danos, "The Analysis of
Industry-Specific Auditor Concentration: Towards an
Explanatory Model",The Accounting Review (July 1981
), pp.479-492.
18.Gul,Ferdinand A., Dominica S. Lee and Murray Lynn," A
Note on Audit Qualifications and Switches: Some
Futher Evidence from a Small Sample Study", Journal
of International Accounting Auditing and Taxation
(1992), pp.111-120.
19.Francis, Jere R. and Earl R. Wilson, "Auditor Changes:
A Joint Test of Theories Relating to Agency Costs and
Auditor Differentiation", The Accounting Review (1988),
pp.663-682.
20.Jensen, M. C, and W. H. Meckling, "Theory of the
Firm: Managerial Behavior Agency Costs and Ownership
Structure", Journal of Financial Economics (October
1976), pp.305-360.
21.Johnson, W. Bruce and T. Lys, "The Market for Audit
Services: Evidence from Voluntary Auditor Changes",
Journal of Accounting and Economics" (1990),pp.281-308.
22.Klein, B. and K. Leffler, "The Role of Market Forces
in Assuring Contractual Performance", Journal of
Political Economy (August 1981), pp.615-641.
23.Ko, Chen-en, "An Empirical Investigation of Audit
Market of Publicly-Traded Companies in Taiwan",
臺大管理論叢, 1991年5月,第二卷第一期, pp.235-253.
24.Lancaster, K., "A New Approach to Consumer Theory",
Journal of Political Economy (1966), pp.132-157.
25.Linbeck, R. and R. Rogow, "An Analysis of Auditor
Changes", (Presentation at the Southease Regional
Meeting of the American Accounting Association, 1978)
26.Maddala, G., Limited-Dependent and Qualitative
Variables In Econometrics (Cambridge University,1983)
27.McConnell, Donald K. Jr., "Auditor Change Disagreement
Involvement: Big Eight and Non-Big Eight Firms", The
Ohio CPA lounal (Winter, 1984), pp.22-23.
28.Menon,K. and D.Williarns, "Auditor Credibility and
Initial Public Offerings", The Accounting Review
(April 1991), pp.313-332.
29.Knapp,Michael C. and Fara M. Elikai, "Auditor Changes
and Information Suppression" Research in Accounting
Regulation (1990), pp.3-20.
30 . Ng, D. S., "An Information Economics Analysis of
Financial Reporting and External Auditing" ,The
Accounting Review (October 1978), pp.910-921.
31.Ng, D. S., "Supply and Demand for Auditing Services
and the Nature of the Regulations in Auditing", In S.
Davidson, ed., The Accounting Establishment in
Perspective: Proceedings of the Arthur Young
Professors` Roundtable 1978.
32. Nichols. Donald R. and Davl`d B . Smith. "Auditor
Credibility and Auditor Changes", Journal of
Accounting Research. [Autumn, 1983] , PP. 534~544.
33 .Oliverio, M. E. and B. H. Newman ., "A Survey Report :
Would Public Companies Have External Audits If There
Were A Choice? ", Unpublished Working Paper. Pace
University (1985).
34.Palmrose, Z., "An Analysis of Auditor Litigation and
Audit Service Quality”,The Accounting Review (January
1988), pp.55-73.
35.Rhode, J., G.Whitsell and R. Kelsey, "An Analysis of
Client-Industry Concentrations for Public Accounting
Firms" (October 1974), pp. 772-787.
36. Sarhan, M. H., Gary B. Frank and Steven A. Fisher, "
Switching Independent Auditors: An Empirical
Investigation ", Akron Bussiness and Economic Review
(Summer 1991), pp.173-183.
37.Schwartz, Kenneth B. and Krisnagopal Menon, "Auditor
Switches by Failing Firms", The Accounting Review
(April 1985), pp.248-261.
38.Simunic, D. A., "Discussion of External Audit and
Asymmetric Information", Auditing: A Journal of
Practice and Theory (1990), pp.243-248.
39.Simunic, D. A. and M. T. Stein, Product
Differentiation in Auditing: Auditor Choice In the
Market for Unseasoned New Issues (The Canadian
Certified General Accountants` Research Foundation,
1987) .
40.Wallace, W. A. 1980a. "The Economic Role of the Audit
in Free and Regulated Markets" New York: Touche Ross,
1980.
41.Wallace, W. A. 1987a. "The Economic Role of the Audit
in Free and Regulated Markets: A Review. ",Research In
Accounting Regulation 1: pp.7-34.
42.Watts, R. L., and J. L. Zimmerman, "Towards a Positive
Theory of the Determination of Accounting Standards",
The Accounting Review (January 1978), pp.112-134
43.Watts, R. L., and J. L. Zimmerman, "The Demand for and
Supply of Accounting Theories: The Market for Execuse
", The Accounting Review (1979), pp.273-305.
44.Watts, R. L., and J. L. Zimmerman, Positive Accounting
Theory (Prentice-Hall,inc,1986).
45.Williams, D. D., "The Potential Determinants of Auditor
Change" ,Journal of Business Finance & Accounting
(Summer 1988), pp.243-261.		zh_TW