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題名 會計師忙碌程度與審計品質關聯性之研究──學習與互斥之效果
The relationship between audit partner busyness and audit quality : learning effect or crowding-out effect
作者 劉佳穎
Liu, Chia Ying
貢獻者 金成隆
Chin, Chen Lung
劉佳穎
Liu, Chia Ying
關鍵詞 會計師忙碌程度
裁決性應計項目
財務報表重編
迎合或擊敗分析師預期
Audit partner busyness
Discretionary accruals
Financial restatement
Meet or beat analyst forecast
日期 2017
上傳時間 10-Aug-2017 09:42:33 (UTC+8)
摘要 本研究以台灣上市櫃公司及分析師投資報告為研究對象，探討會計師忙碌程度與審計品質之關聯性，以及產生學習或互斥效果。審計品質以裁決性應計項目、財務報表重編及迎合或擊敗分析師預期三種特性進行分析。
研究結果發現，會計師忙碌程度與裁決性應計項目、財務報表重編及迎合或擊敗分析師預期皆呈現顯著負相關。此結果表示，會計師忙碌程度愈高，受查公司管理當局進行盈餘管理之可能性愈低。本研究藉此結果推論，會計師忙碌程度愈高，透過累積查核經驗，促進知識改善，產生正向的學習效果，進而提高審計品質。
This thesis examines the association between the busyness of auditors at partner level and audit quality and whether the association stems from learning effect or crowding-out effect, by using the listed firms’ data and the analysts’ reports in Taiwan. I use the following three measures of audit quality to examine my hypotheses: discretionary accruals, financial restatement, and meet or beat analyst forecast.
The empirical results indicate that firms experience lower discretionary accruals, are less likely to restate financial statements and have lower likelihood of meeting or beating analysts’ expectations when auditors are busier. The results are consistent with the notion that auditor busyness is positively related to audit quality. Taken together, the findings provide strong evidence in favor for learning effect rather than crowding-out effect of auditor busyness. Further analyses reveal that the results remain unchanged, regardless of lead auditor busyness or concurring auditor busyness.
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李建然、陳信吉與湯麗芬，2013，客戶重要性與審計品質－從簽證會計師角度
分析，當代會計，第十四卷，第2期：147-174。
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描述 碩士
國立政治大學
會計學系
104353029
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1043530291
資料類型 thesis
dc.contributor.advisor 金成隆zh_TW
dc.contributor.advisor Chin, Chen Lungen_US
dc.contributor.author (Authors) 劉佳穎zh_TW
dc.contributor.author (Authors) Liu, Chia Yingen_US
dc.creator (作者) 劉佳穎zh_TW
dc.creator (作者) Liu, Chia Yingen_US
dc.date (日期) 2017en_US
dc.date.accessioned 10-Aug-2017 09:42:33 (UTC+8)-
dc.date.available 10-Aug-2017 09:42:33 (UTC+8)-
dc.date.issued (上傳時間) 10-Aug-2017 09:42:33 (UTC+8)-
dc.identifier (Other Identifiers) G1043530291en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111723-
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) 104353029zh_TW
dc.description.abstract (摘要) 本研究以台灣上市櫃公司及分析師投資報告為研究對象，探討會計師忙碌程度與審計品質之關聯性，以及產生學習或互斥效果。審計品質以裁決性應計項目、財務報表重編及迎合或擊敗分析師預期三種特性進行分析。
研究結果發現，會計師忙碌程度與裁決性應計項目、財務報表重編及迎合或擊敗分析師預期皆呈現顯著負相關。此結果表示，會計師忙碌程度愈高，受查公司管理當局進行盈餘管理之可能性愈低。本研究藉此結果推論，會計師忙碌程度愈高，透過累積查核經驗，促進知識改善，產生正向的學習效果，進而提高審計品質。		zh_TW
dc.description.abstract (摘要) This thesis examines the association between the busyness of auditors at partner level and audit quality and whether the association stems from learning effect or crowding-out effect, by using the listed firms’ data and the analysts’ reports in Taiwan. I use the following three measures of audit quality to examine my hypotheses: discretionary accruals, financial restatement, and meet or beat analyst forecast.
The empirical results indicate that firms experience lower discretionary accruals, are less likely to restate financial statements and have lower likelihood of meeting or beating analysts’ expectations when auditors are busier. The results are consistent with the notion that auditor busyness is positively related to audit quality. Taken together, the findings provide strong evidence in favor for learning effect rather than crowding-out effect of auditor busyness. Further analyses reveal that the results remain unchanged, regardless of lead auditor busyness or concurring auditor busyness.		en_US
dc.description.tableofcontents 壹、 緒論 1
一、 研究動機與研究目的 1
二、 研究架構 3
貳、 文獻探討 4
一、 台灣現行之簽證制度 4
二、 會計師忙碌程度與審計品質之關聯 4
三、 審計品質相關文獻之探討 8
參、 研究設計 12
一、 假說發展 12
二、 變數定義與衡量 14
三、 迴歸模型 21
肆、 實證結果 23
一、 資料來源與處理 23
二、 樣本蒐集與選取 23
三、 敘述性統計量 27
四、 相關係數分析 32
五、 迴歸分析 36
六、 穩健性測試 43
伍、 結論與建議 52
一、 結論 52
二、 研究限制與建議 53
參考文獻 54		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1043530291en_US
dc.subject (關鍵詞) 會計師忙碌程度zh_TW
dc.subject (關鍵詞) 裁決性應計項目zh_TW
dc.subject (關鍵詞) 財務報表重編zh_TW
dc.subject (關鍵詞) 迎合或擊敗分析師預期zh_TW
dc.subject (關鍵詞) Audit partner busynessen_US
dc.subject (關鍵詞) Discretionary accrualsen_US
dc.subject (關鍵詞) Financial restatementen_US
dc.subject (關鍵詞) Meet or beat analyst forecasten_US
dc.title (題名) 會計師忙碌程度與審計品質關聯性之研究──學習與互斥之效果zh_TW
dc.title (題名) The relationship between audit partner busyness and audit quality : learning effect or crowding-out effecten_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 李建然、許書偉與陳政芳，2003，非審計服務與異常應計數之關聯性研究，會
計評論，第37期（7月）：1-30。
李建然、陳信吉與湯麗芬，2013，客戶重要性與審計品質－從簽證會計師角度
分析，當代會計，第十四卷，第2期：147-174。
曾乾豪、張瑀珊與薛敏正，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期（7月）：217-256。
黃政仁、鄭雅如與周齊武，2014，會計課程與工作經驗對臺灣會計專業人員決
策能力之影響，會計研究月刊，第342期（5月）：116-126。
劉立倫，1996，判斷行為稀釋效果之研究，國家科學委員會研究彙刊：人文及
社會科學，第六卷，第2期：353-364。
葉信成，2011，從地雷股到公司治理，證券暨期貨月刊，第二十九卷，第12
期：5-23。
陳銘賢，2008，從美國PCAOB及我國會計師法修正談會計師監理改革，證券
暨期貨月刊，第二十六卷，第6期：16-30。
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