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題名 我國上市公司審計品質替代衡量之研究
作者 張文瀞
ZHANG, WEN-JING
貢獻者 周玲臺
張文瀞
ZHANG, WEN-JING
日期 1992
1991
上傳時間 2-May-2016 15:16:19 (UTC+8)
摘要 本研究探討的審計品質替代衡量有五: 1.證管會強制行動(要求重編財務報表)，2. 會計師事務所產業市場佔有率，3. 簽證的財務報表發生因錯誤更正而調整前期損益的比例，4.會計師事務所聲譽，5.在客戶破產前一年出具不適當意見的比例。實證工作分二方面進行: 1.關聯性之探討，以相關係數及邏輯迴歸分析之; 2.財務報表使用者主觀態度之調查，以t檢定分析。研究結論為會計師事務所聲譽、在紡織纖維產業之市場佔有率，以及在機電產業之市場佔有率可做為審計品質之替代衡量。
參考文獻 一、中文部份
1.朱文敏(民81)，「會計人年度十大要聞排行評行」，會計研究月刊(第76期，1月):7-22。
2.汪泱若(民79)，由會計與審計觀點論我國新上市股票之問題(台北:華泰書局)。
3.何培基(民79)，商用統計學與SAS/PC應用(台北:長諾資訊圖書公司出版)。
4.吳安妮(民80)，「經理人員自願揭露盈餘預測資訊給外界之決定因素──實證研究」，會計評論(第25期):1-24。
5.林邦傑(民75)，「品質變項的因果分析－－洛基對數線性模式及其應用」，中國測驗學會測驗年刊(第33輯):123-141。
6.洪千惠(民78)，證券經紀商服務品質之實證研究，國立政治大學企業管理研究所碩士論文。
7.黃俊英(民80)，多變量分析，第四版(中國經濟企業研究所出版)。
8.彭昭英(民80)，SAS與統計分析，修定第三版(台北:儒林圖書公司印行)。
9.會計研究月刊編輯部(民81)，「八十年度台灣十大會計師事務所經營實力分析」，會計研究月刊(第79期，4月):11-21。
10.楊國樞等譯(民78)，行為統計學，修訂版(台北:環球書社出版)
11.鄭丁旺(民76)，中級會計學，第三版。
12. 薛蓉淑記錄整理(民79)，訪問龔詠傑等人，主題──會計師優良品牌建立之可行性，會計研究月刊(第57期，6月):44-50。
13. 謝淑惠(民80)，「台灣十大會計師事務所七十九年度經營實力比較」，會計研究月刊(第68期，5月):8-19。

二、英文部份
*1.Alchian, A. and W. R. Allen (1977), Exchange and Production: Competition, Coordination and Control (Belmont, California: Wadsworth Publishing Company).
2.Aldrich, J. and F. Nelson (1984), Linear Probability, Logit, and Probit Models (London: SAGE Publications).
*3.Barzel, Y. (1982), "Measurement Cost and the Organization of Markets," Journal of Law and Economics (April): 27-48.
* 4.Beck, P. J., T. J . Frecka, and I. Solomon (1988), "A Model of the Market for MAS and Audit Services: Knowledge Spillovers and Auditor-Auditee Bonding," Journal of Accounting Literature: 50-64.
5.Carcello, J. V. (1990), A Comparative Study of Audit Quality Among the Big Eight Accounting Firms, Ph. D. Dissertation, Georgia State University-College of Business Administration.
6.Connor, J. E. (1986), "Strengthening Public Confidence in the Accounting Profession, " Price Waterhouse Review: 2-8.
7 . DeAngelo, L. E. (1981), "Auditor Size and Audit Quality," Journal of Accounting and Economics (December); 183-199.
8.Defond, M. L. and J. Jiambalvo (1991), "Incidence and Circumstances of Accounting Errors," The Accounting Review (July): 643-655.
9.Dopuch, N. and D. A. Simunic (1980), "The Nature of Competition in the Auditing Profession: A Descriptive and Normative View," In J. Buckley and F. Weston, eds., Regulation and the Accounting Profession (Lifetime Learning Publications) : 77-94.
10. --------(1982), "Competition in Auditing: An Assessment," Fourth Symposium on Auditing Research, University of Illinois.
11.Ettredge, M., P. B. Shane, and D. B. Smith (1988), "Audit Firm Size and the Association Between Reported Earnings and Security Returns," Auditing: A. Journal of Practice & Theory (Spring): 29-42 .
12. Firth, M. (1990), "Auditor Reputation: the Impact of Critical Reports Issued by Government Inspectors " , RAND Journal of Economics (Autumn) :374-387.
13 . Francis , J. R. (1984), "The Effect of Audit Firm Size on Audit Prices: A Study of the Australian Market," Journal of Accounting and Economics (August): 133- 151.
14. ______and E. R. Wilson (1988), "Auditor Changes, A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation, " The Accounting Review (October): 663-682.
15.Griliches, Z. and M. D. Intriligator (1984), Handbook of Econometrics, (Elsevier Science Publishers B. V.).
16.Healy, P. and T. Lys (1986), "Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms," Journal of Accounting and Public Policy: 251-265.
17.Hopwood, W., J. McKeown, and J. Mutchler (1989), "A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency and Uncertainty," The Accounting Review (January): 28-48.
18.Imhoff, E. (1988), "A Comparison of Analyst`s Accounting Quality Judgements Among CPA Firms` Clients," Auditing: A Journal of Practice & Theory (Spring): 182-191.
19.Kennedy, D. B. and W. H. Shaw (1991), "Evaluating Financial Distress Resolution Using Prior Audit Opinions," Contemporary Accounting Research: 97-114.
*20.Kinney, W. R. (1988), "Attestation Research Opportunities: 1987," Contemporary Accounting Research (Spring): 416-425.
*21.Klein, B. and K. B. Leffler (1981), "The Role of the Market Forces in Assuring Contractual Performance," Journal of Political Economy: 615-641.
22.Kluger, B. D. and D. Shields (1989), "Auditor Changes, Information Quality and Bankruptcy Prediction," Managerial and Decision Economics: 275-282.
23.Knapp, M. (1991), "Factors that Audit Committee Members Use as Surrogates for Audit Quality,” Auditing: A Journal of Practice & Theory (Spring): 35-52.
24.Ko, C. (1991), "An Empirical Investigation of Audit Market of Public-Traded Companies in Taiwan," 台大管理論叢(May): 235-253.
*25.Lancaster, K. (1966), "A New Approach to Consumer Theory," Journal of Political Economy (April): 132-157.
*26. ______(1979), Variety, Equity, and Efficiency (New York: Columbia Press).
27.Lev, B. (1989), "On the Usefulne,ss of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research," Journal of Accounting Research (Supplement): 153-201.
28. Maddala, G. S. (1989), Introduction to Econometrics, Macmillian Publishing Company.
29.Menon, K. and D. Williams (1991), "Auditor Credibility and Initial Public Offerings," The Accounting Review (April): 313-332.
30.Moizer, P. and S. Turley (1987), "Surrogates for Audit Fees in Concentration Studies," Auditing: A Journal of Practice & Theory (Fall): 118-123.
31.Palmrose, Z. (1982), Quality-Differentiation, Surrogates, and the Pricing of Audit Services: An Empirical Investigation, Ph. D. Dissertation, University of Washington.
32. _______ (1984), "The Demand for Quality-Differentiated Audit Services in an Agency Cost Setting: An Empirical Investigation," Sixth Symposium on Auditing Research, University of Illinois.
33.________ (1987), "Litigation and Independent Auditors: The Role of Bussiness Failures and Management Fraud," Auditing: A Journal of Practice & Theory (Spring): 90-103.
34.________ (1988), "An Analysis of Auditor Litigation and Audit Service Quality," The Accounting Review (January): 55-73.
35.Rees, B. (1990), Financial Analysis, (Prentice Hall International LTD.).
36.Schroeder, M., I. Solomon, and D. Vickrey (1986), "Audit Quality: The Perceptions of Audit - Committee Chairpersons and Partner`s , " Auditing: A Journal of Practice & Theory (Spring): 86-94.
37.Shockley, R. and R. Holt (1983), "A Behavioral Investigation of Supplier Differentiation in the Market for Audit Services," Journal of Accounting Research (Autumn): 545-564.
38.Simunic, D. A. (1980), "The Pricing of Audit Services: Theory and Evidences," Journal of Accounting Research (Spring): 161-190.
39. _______(1984), "Auditing, Consulting, and Auditor Independence," Journal of Accounting Research (Autumn): 679-702.
40._______ and M. Stein (1987), Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issued, The Canadian Certified General Accountants` Research Foundation.
41.Sutton, S. G. and J. C. Lampe (1991), "A Framework for Evaluating Process Quality for Audit Engagements," Accounting and Business Research (Summer): 275-287.
42.Willingham, J. J. and P. D. Jacobson (1985),"A Research Response to the Dingell Hearings," The Auditor`s Report (Fall): 1-4.
43.Wilson, T. and R. A. Grimlund (1990), "An Examination of the Importance of an Auditor`s Reputation," Auditing: A Journal of Practice & Theory (Spring): 43-59.
*44.Zeithaml, V. A., A. Parasuraman, and L. L. Berry (1985), "Problems and Strategies in Services Marketing," Journal of Marketing (Spring): 33-46.
*轉載自其他文獻。
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/#B2002004682
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.author (Authors) 張文瀞zh_TW
dc.contributor.author (Authors) ZHANG, WEN-JINGen_US
dc.creator (作者) 張文瀞zh_TW
dc.creator (作者) ZHANG, WEN-JINGen_US
dc.date (日期) 1992en_US
dc.date (日期) 1991en_US
dc.date.accessioned 2-May-2016 15:16:19 (UTC+8)-
dc.date.available 2-May-2016 15:16:19 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:16:19 (UTC+8)-
dc.identifier (Other Identifiers) B2002004682en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89213-
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) 本研究探討的審計品質替代衡量有五: 1.證管會強制行動(要求重編財務報表)，2. 會計師事務所產業市場佔有率，3. 簽證的財務報表發生因錯誤更正而調整前期損益的比例，4.會計師事務所聲譽，5.在客戶破產前一年出具不適當意見的比例。實證工作分二方面進行: 1.關聯性之探討，以相關係數及邏輯迴歸分析之; 2.財務報表使用者主觀態度之調查，以t檢定分析。研究結論為會計師事務所聲譽、在紡織纖維產業之市場佔有率，以及在機電產業之市場佔有率可做為審計品質之替代衡量。zh_TW
dc.description.tableofcontents 圖次. . . . . . . . . . . . . . . . . . . . . Ⅲ
表次. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ⅳ
第一章 緒論. . . . . . . . . . . . . . . . . . . . . . . . 1
第一節 研究動機與目的. . . . . . . . . . . . . . . . . . . . . . . .1
第二節 預期貢獻. . . . . . . . . . . . . . . . . . . . . . . . 3
第三節 研究方法與範圍. . . . . . . . . . . . . . . . . . . . . . . . 4
第四節 論文架構. . . . . . . . . . . . . . . . . . . . . . . . . 6
第二章 文獻探討. . . . . . . . . . . . . . . . . . . . . . . . 9
第一節 審計品質之定義及其特質. . . . . . . . . . . . . . . . . . . . . . . .9
第二節 審計品質替代衡量. . . . . . . . . . . . . . . . . . . . . . . .16
第三章 研究方法. . . . . . . . . . . . . . . . . . . . . . . . 29
第一節 觀念佳架構. . . . . . . . . . . . . . . . . . . . . . . . 29
第二節 研究假說. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 30
第三節 變數衡量. . . . . . . . . . . . . . . . . . . . . . . . . . . .. 35
第四節 樣本及資料蒐集. . . . . . . . . . . . . . . . . . . .. 41
第五節 統計方法. . . . . . . . . . . . . . . . . . . . . . . .48
第六節 財務報表使用者主觀態度之研究法. . . . . . . . . . . . . . . . . . . . . . . . 50
第四章 實證研究結果. . . . . . . . . . . . . . . . . . . . . . . . 55
第一節 審計品質集群分析結果. . . . . . . . . . . . . . . . . . . . . . . . 55
第二節 審計品質替代衡量. . . . . . . . . . . . . . . . . . . . . . . . 58
第三節 審計品質替代衡量－－財務報表使用者主觀態度. . . . . . . .. . . . . . . . . 71
第五章 結論與建議. . . . . . . . . . . . . . . . . . . . . . . . 81
第一節 彙總與結論. . . . . . . . . . . . . . . . . . .. 81
第二節 研究限制. . . . . . . . . . . . . . . . . . . . . . . .86
第三節 對後續研究之建議. . . . . . . . . . . . . . . . . . . . . . . .. 87
參考文獻. . . . . . . . . . . . . . . . . . . . . . . . 89
附錄 研究問卷. . . . . . . . . . . . . . . . . . . . . . . . 99		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004682en_US
dc.title (題名) 我國上市公司審計品質替代衡量之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部份
1.朱文敏(民81)，「會計人年度十大要聞排行評行」，會計研究月刊(第76期，1月):7-22。
2.汪泱若(民79)，由會計與審計觀點論我國新上市股票之問題(台北:華泰書局)。
3.何培基(民79)，商用統計學與SAS/PC應用(台北:長諾資訊圖書公司出版)。
4.吳安妮(民80)，「經理人員自願揭露盈餘預測資訊給外界之決定因素──實證研究」，會計評論(第25期):1-24。
5.林邦傑(民75)，「品質變項的因果分析－－洛基對數線性模式及其應用」，中國測驗學會測驗年刊(第33輯):123-141。
6.洪千惠(民78)，證券經紀商服務品質之實證研究，國立政治大學企業管理研究所碩士論文。
7.黃俊英(民80)，多變量分析，第四版(中國經濟企業研究所出版)。
8.彭昭英(民80)，SAS與統計分析，修定第三版(台北:儒林圖書公司印行)。
9.會計研究月刊編輯部(民81)，「八十年度台灣十大會計師事務所經營實力分析」，會計研究月刊(第79期，4月):11-21。
10.楊國樞等譯(民78)，行為統計學，修訂版(台北:環球書社出版)
11.鄭丁旺(民76)，中級會計學，第三版。
12. 薛蓉淑記錄整理(民79)，訪問龔詠傑等人，主題──會計師優良品牌建立之可行性，會計研究月刊(第57期，6月):44-50。
13. 謝淑惠(民80)，「台灣十大會計師事務所七十九年度經營實力比較」，會計研究月刊(第68期，5月):8-19。

二、英文部份
*1.Alchian, A. and W. R. Allen (1977), Exchange and Production: Competition, Coordination and Control (Belmont, California: Wadsworth Publishing Company).
2.Aldrich, J. and F. Nelson (1984), Linear Probability, Logit, and Probit Models (London: SAGE Publications).
*3.Barzel, Y. (1982), "Measurement Cost and the Organization of Markets," Journal of Law and Economics (April): 27-48.
* 4.Beck, P. J., T. J . Frecka, and I. Solomon (1988), "A Model of the Market for MAS and Audit Services: Knowledge Spillovers and Auditor-Auditee Bonding," Journal of Accounting Literature: 50-64.
5.Carcello, J. V. (1990), A Comparative Study of Audit Quality Among the Big Eight Accounting Firms, Ph. D. Dissertation, Georgia State University-College of Business Administration.
6.Connor, J. E. (1986), "Strengthening Public Confidence in the Accounting Profession, " Price Waterhouse Review: 2-8.
7 . DeAngelo, L. E. (1981), "Auditor Size and Audit Quality," Journal of Accounting and Economics (December); 183-199.
8.Defond, M. L. and J. Jiambalvo (1991), "Incidence and Circumstances of Accounting Errors," The Accounting Review (July): 643-655.
9.Dopuch, N. and D. A. Simunic (1980), "The Nature of Competition in the Auditing Profession: A Descriptive and Normative View," In J. Buckley and F. Weston, eds., Regulation and the Accounting Profession (Lifetime Learning Publications) : 77-94.
10. --------(1982), "Competition in Auditing: An Assessment," Fourth Symposium on Auditing Research, University of Illinois.
11.Ettredge, M., P. B. Shane, and D. B. Smith (1988), "Audit Firm Size and the Association Between Reported Earnings and Security Returns," Auditing: A. Journal of Practice & Theory (Spring): 29-42 .
12. Firth, M. (1990), "Auditor Reputation: the Impact of Critical Reports Issued by Government Inspectors " , RAND Journal of Economics (Autumn) :374-387.
13 . Francis , J. R. (1984), "The Effect of Audit Firm Size on Audit Prices: A Study of the Australian Market," Journal of Accounting and Economics (August): 133- 151.
14. ______and E. R. Wilson (1988), "Auditor Changes, A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation, " The Accounting Review (October): 663-682.
15.Griliches, Z. and M. D. Intriligator (1984), Handbook of Econometrics, (Elsevier Science Publishers B. V.).
16.Healy, P. and T. Lys (1986), "Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms," Journal of Accounting and Public Policy: 251-265.
17.Hopwood, W., J. McKeown, and J. Mutchler (1989), "A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency and Uncertainty," The Accounting Review (January): 28-48.
18.Imhoff, E. (1988), "A Comparison of Analyst`s Accounting Quality Judgements Among CPA Firms` Clients," Auditing: A Journal of Practice & Theory (Spring): 182-191.
19.Kennedy, D. B. and W. H. Shaw (1991), "Evaluating Financial Distress Resolution Using Prior Audit Opinions," Contemporary Accounting Research: 97-114.
*20.Kinney, W. R. (1988), "Attestation Research Opportunities: 1987," Contemporary Accounting Research (Spring): 416-425.
*21.Klein, B. and K. B. Leffler (1981), "The Role of the Market Forces in Assuring Contractual Performance," Journal of Political Economy: 615-641.
22.Kluger, B. D. and D. Shields (1989), "Auditor Changes, Information Quality and Bankruptcy Prediction," Managerial and Decision Economics: 275-282.
23.Knapp, M. (1991), "Factors that Audit Committee Members Use as Surrogates for Audit Quality,” Auditing: A Journal of Practice & Theory (Spring): 35-52.
24.Ko, C. (1991), "An Empirical Investigation of Audit Market of Public-Traded Companies in Taiwan," 台大管理論叢(May): 235-253.
*25.Lancaster, K. (1966), "A New Approach to Consumer Theory," Journal of Political Economy (April): 132-157.
*26. ______(1979), Variety, Equity, and Efficiency (New York: Columbia Press).
27.Lev, B. (1989), "On the Usefulne,ss of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research," Journal of Accounting Research (Supplement): 153-201.
28. Maddala, G. S. (1989), Introduction to Econometrics, Macmillian Publishing Company.
29.Menon, K. and D. Williams (1991), "Auditor Credibility and Initial Public Offerings," The Accounting Review (April): 313-332.
30.Moizer, P. and S. Turley (1987), "Surrogates for Audit Fees in Concentration Studies," Auditing: A Journal of Practice & Theory (Fall): 118-123.
31.Palmrose, Z. (1982), Quality-Differentiation, Surrogates, and the Pricing of Audit Services: An Empirical Investigation, Ph. D. Dissertation, University of Washington.
32. _______ (1984), "The Demand for Quality-Differentiated Audit Services in an Agency Cost Setting: An Empirical Investigation," Sixth Symposium on Auditing Research, University of Illinois.
33.________ (1987), "Litigation and Independent Auditors: The Role of Bussiness Failures and Management Fraud," Auditing: A Journal of Practice & Theory (Spring): 90-103.
34.________ (1988), "An Analysis of Auditor Litigation and Audit Service Quality," The Accounting Review (January): 55-73.
35.Rees, B. (1990), Financial Analysis, (Prentice Hall International LTD.).
36.Schroeder, M., I. Solomon, and D. Vickrey (1986), "Audit Quality: The Perceptions of Audit - Committee Chairpersons and Partner`s , " Auditing: A Journal of Practice & Theory (Spring): 86-94.
37.Shockley, R. and R. Holt (1983), "A Behavioral Investigation of Supplier Differentiation in the Market for Audit Services," Journal of Accounting Research (Autumn): 545-564.
38.Simunic, D. A. (1980), "The Pricing of Audit Services: Theory and Evidences," Journal of Accounting Research (Spring): 161-190.
39. _______(1984), "Auditing, Consulting, and Auditor Independence," Journal of Accounting Research (Autumn): 679-702.
40._______ and M. Stein (1987), Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issued, The Canadian Certified General Accountants` Research Foundation.
41.Sutton, S. G. and J. C. Lampe (1991), "A Framework for Evaluating Process Quality for Audit Engagements," Accounting and Business Research (Summer): 275-287.
42.Willingham, J. J. and P. D. Jacobson (1985),"A Research Response to the Dingell Hearings," The Auditor`s Report (Fall): 1-4.
43.Wilson, T. and R. A. Grimlund (1990), "An Examination of the Importance of an Auditor`s Reputation," Auditing: A Journal of Practice & Theory (Spring): 43-59.
*44.Zeithaml, V. A., A. Parasuraman, and L. L. Berry (1985), "Problems and Strategies in Services Marketing," Journal of Marketing (Spring): 33-46.
*轉載自其他文獻。		zh_TW