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題名 相同會計師查核關聯企業對租稅規避的影響
The effect of same accountant to tax avoidance of affiliated companies
作者 楊承軒
Yang, Cheng-Hsuan
貢獻者 何怡澄
He, Yi-Cheng
楊承軒
Yang, Cheng-Hsuan
關鍵詞 租稅規避
關聯企業
相同會計師查核
相同事務所查核
日期 2018
上傳時間 1-Apr-2019 14:35:58 (UTC+8)
摘要 本研究探討關聯企業聘用相同會計師或事務所查核，對關聯企業租稅
規避的影響。會計師對於企業的整體營運及內部運作有相當程度的瞭解，
若其同時查核關聯企業，有助於企業稅務資訊的確認與品質提升，甚至可
以依據關聯企業的整體營運活動，提供一致的最適租稅規劃建議。本研究
以臺灣上市櫃企業在2000 年至2016 年共9,821 個觀察值為樣本，檢視企業與其關聯企業所聘用會計師或事務所的名單，辨認企業與關聯企業聘用相同會計師或事務所的情況，分別採用相同會計師或事務所的虛擬變數、總數及比例，作為企業與其關聯企業聘僱相同會計師或事務所查核的程度之衡量。實證結果發現，企業與其關聯企業僱用之會計師若相同，企業的租稅規避程度愈高，且僱用相同會計師或事務所家數或比例愈高，企業租稅規避程度愈高。此外，以人工方式蒐集企業關係人交易類型資訊，發現當企業關係人交易類型為進貨或應付款項，其交易金額最大的關聯企業聘用相同會計師或事務所查核時，企業租稅規避程度也愈高。
This research examines the data of same accounting firms and same accountants between affiliated companies from 2000 to 2016 to study the relationship between same accountants and tax avoidance. Due to the understanding of companies’overall operations while auditing them, accountants are able to confirm and improve the quality of tax information. Therefore, same accounting firms (same accountants) may provide the most optimal tax planning
recommendation to affiliated companies according to their operations. This research first examines the list of accounting firms and accountants employed by companies, then measure the extent to which the company and its affiliates hire the same accountants by three different mathods. Research shows that tax avoidance is higher when companies hire same accounting firms (same accountants) with their affiliated companies. In addition, the research collects different types of related party transactions manually, and finds that affiliates who hire same accountants, with the largest related party transaction amount, have higher tax avoidance.
參考文獻 參考文獻
林嬌能， 2017， 會計產業專家，會計師公費與企業租稅規劃相關性之研究，會計學報， 7(1)， 51-88。
財政部賦稅改革委員會，1989，關聯企業課稅之研究。
陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論， 22(1)，127-151。
陳明進與蔡麗雯(2006)，財稅所得差異決定因素及課稅所得推估之研究，管理學報，23(6)：739-763。
黃美祝與楊佩璇，2011，集團企業與非集團企業避稅程度之比較，會計學報，第4卷第1期，1-22。
黃德芬與陳秀婷，2011，雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響，會計審計論叢，1(1)：25-60.
張瑞當、方俊儒與沈文華，2008，集團企業是否委託同一會計師事務所查核財務報表對盈餘管理行為之影響，管理評論，第27卷，第2期：29-52。
葛克昌(1977)，租稅規避之研究，國立台灣大學法論叢，6(2)：167-187。
趙雅儀、蕭哲芬與廖瓊正，2012，關係人交易、稅負與公司績效關聯性之實證研究，桃園創新學報，第三十二期，299-326。
蔡鴻青，2016，2016華人家族關鍵報告，台灣董事學會華人家族關鍵報告，20-28。
劉政淮、翁慈青與賴玉鳳，2013，產業環境競爭程度對會計師事務所選擇之影響.，台灣管理學刊，13(1)：1-26.
Benston, G. J. 1985. “The Market for Public Accounting Services: Demand, Supply and Regulation,” Journal of Accounting and Public Policy, 4(1), pp.33-79.
Barrett, M. J. 2004. Tax services as a Trojan horse in the auditor independence provisions of Sarbanes-Oxley. Michigan State Law Review: 463-504.
Brown, J. L., and K. D. Drake. 2013. Network ties among low-tax firms. The Accounting Review, 89(2), 483-510.
Branson, J., and D. Breesch. 2004. Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study. The international journal of accounting, 39(3), 307-326.
Cai, Y., Y. Kim., J. C. Park., and H. D. White. 2016. Common auditors in M&A transactions. Journal of Accounting and Economics, 61(1), 77-99.
Chen, S., X. Chen., Q. Cheng., and T. Shevlin. 2010. Are family firms more tax aggressive than nonfamily firms? Journal of Financial Economics 95: 41-61.
Chen, T., X. Martin and A.X. Sun. 2012.The effect of sharing a common auditor with customers on accounting misstatement by supplier firms. Working paper.
Chi, H. Y., and C. L. Chin. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice and Theory 30(May):201-229.
Cook, K., and T. Omer. 2010. The Cost of Independence: Evidence from Firms` Decisions to Dismiss Auditors as Tax-Service Providers. Working paper, The University of Arizona and Texas A&M University.
Deloitte. 2006. What do companies want from the corporate tax function: CFO and tax executives’ perspectives on corporate tax. CFO Publishing Corp. From: http://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/ Documents/us_tax_cfo_what_companies_want_161106.pdf.
Desai, M. A., and D. Dharmapala. 2006. Coporate tax avoidance and high-powered incentives. Journal of Financial Economics 78(1)：145-179.
Donohoe, M. P., W. R. Knechel. 2014. Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research 31 (1): 284-308.
Dyreng, S. D., M. Hanlon., and E. L. Maydew. 2008. Long-run corporate tax avoidance. the accounting review, 83(1), 61-82.
Francis, J.R., M. Pinnuck., and O. Watanabe. 2014. Auditor style and financial statement comparability. Accounting Review 89: 605–633.
Frank, M. M., L. J. Lynch., and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review, 84(2), 467-496.
Gramlich, J.D., P. Limpaphayom., and S. G. Rhee. 2004. Taxes, Keiretsu Affiliation, and Income Shifting. Journal of Accounting and Economics 37(2), 203-228.
Graham,J.J.,Raedy, and D. Shackelford. 2012. Research in accounting for income taxes. Journal of Financial Economics 53(1-2)：412-34.
Gupta, S., and K. Newberry. 1997. Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, 16(1), 1-34.
Hanlon, M., and S. Heitzman. 2010. A review of tax research. Journal of Accounting and Economics 50, 127-178.
Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics, 93(1-2), 126-141.
Heninger, W. G. 2001. The association between auditor litigation and abnormal accruals. The Accounting Review, 76(1), 111-126.
Janssen, B., H. Vandenbussche., and K. Crabbé. 2005. Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium. Working paper.
Jung K., and B. Kim. 2009. Tax Motivated Income Shifting and Korean Business Groups (Chaebol) Journal of Business Finance & Accounting 36(5)&(6) 552-586.
Brown, J. L., and K. D. Drake. 2013. Network ties among low-tax firms. The Accounting Review, 89(2), 483-510.
Kim, J. B., Y. Li., and L. Zhang. 2011. Corporate tax avoidance and stock price crash risk: Firm-level analysis. Journal of Financial Economics, 100(3), 639-662.
Klassen, K. J., P. Lisowsky., and D. Mescall. 2015. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. The Accounting Review, 91(1), 179-205.
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Lisowsky, P., L. Robinson., and A. Schmidt. 2010. An examination of FIN 48: Tax shelters, auditor independence, and corporate governance. University of Illinois at Urbana-Champaign working paper.
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描述 碩士
國立政治大學
會計學系
1053531031
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1053531031
資料類型 thesis
dc.contributor.advisor 何怡澄zh_TW
dc.contributor.advisor He, Yi-Chengen_US
dc.contributor.author (Authors) 楊承軒zh_TW
dc.contributor.author (Authors) Yang, Cheng-Hsuanen_US
dc.creator (作者) 楊承軒zh_TW
dc.creator (作者) Yang, Cheng-Hsuanen_US
dc.date (日期) 2018en_US
dc.date.accessioned 1-Apr-2019 14:35:58 (UTC+8)-
dc.date.available 1-Apr-2019 14:35:58 (UTC+8)-
dc.date.issued (上傳時間) 1-Apr-2019 14:35:58 (UTC+8)-
dc.identifier (Other Identifiers) G1053531031en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/122745-
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) 1053531031zh_TW
dc.description.abstract (摘要) 本研究探討關聯企業聘用相同會計師或事務所查核，對關聯企業租稅
規避的影響。會計師對於企業的整體營運及內部運作有相當程度的瞭解，
若其同時查核關聯企業，有助於企業稅務資訊的確認與品質提升，甚至可
以依據關聯企業的整體營運活動，提供一致的最適租稅規劃建議。本研究
以臺灣上市櫃企業在2000 年至2016 年共9,821 個觀察值為樣本，檢視企業與其關聯企業所聘用會計師或事務所的名單，辨認企業與關聯企業聘用相同會計師或事務所的情況，分別採用相同會計師或事務所的虛擬變數、總數及比例，作為企業與其關聯企業聘僱相同會計師或事務所查核的程度之衡量。實證結果發現，企業與其關聯企業僱用之會計師若相同，企業的租稅規避程度愈高，且僱用相同會計師或事務所家數或比例愈高，企業租稅規避程度愈高。此外，以人工方式蒐集企業關係人交易類型資訊，發現當企業關係人交易類型為進貨或應付款項，其交易金額最大的關聯企業聘用相同會計師或事務所查核時，企業租稅規避程度也愈高。		zh_TW
dc.description.abstract (摘要) This research examines the data of same accounting firms and same accountants between affiliated companies from 2000 to 2016 to study the relationship between same accountants and tax avoidance. Due to the understanding of companies’overall operations while auditing them, accountants are able to confirm and improve the quality of tax information. Therefore, same accounting firms (same accountants) may provide the most optimal tax planning
recommendation to affiliated companies according to their operations. This research first examines the list of accounting firms and accountants employed by companies, then measure the extent to which the company and its affiliates hire the same accountants by three different mathods. Research shows that tax avoidance is higher when companies hire same accounting firms (same accountants) with their affiliated companies. In addition, the research collects different types of related party transactions manually, and finds that affiliates who hire same accountants, with the largest related party transaction amount, have higher tax avoidance.		en_US
dc.description.tableofcontents 目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究流程 5
第二章 文獻探討與假說 7
第一節 關聯企業 8
第二節 會計師、事務所與租稅規避 10
第三節 租稅規避 13
第四節 假說建立 16
第三章 研究方法與設計 18
第一節 資料來源與樣本篩選 18
第二節 主要解釋變數-相同會計師(事務所) 19
第三節 被解釋變數-租稅規避指標 21
第四節 研究模型 22
第四章 實證結果 30
第一節 樣本敘述統計 30
第二節 實證結果分析 43
第三節 敏感性分析 58
第四節 額外測試 63
第五章 結論與研究限制 69
第一節 結論與建議 69
第二節 研究限制 70
參考文獻 91
表目錄
表3.1.1樣本選樣流程表 18
表4.1.1樣本年度分布：關聯企業相同會計師(事務所)查核 32
表4.1.2樣本產業分布：關聯企業相同會計師(事務所)查核 33
表4.1.3敘述性統計 37
表4.1.4平均數與中位數檢定:相同與不同事務所查核 38
表4.1.5平均數與中位數檢定:相同與不同會計師查核 39
表4.1.6相關係數表 40
表4.1.6相關係數表(接續上頁) 41
表4.2.1迴歸結果：會計有效稅率與相同事務所查核 46
表4.2.2迴歸結果：永久性財稅差異與相同事務所查核 48
表4.2.3迴歸結果：會計有效稅率與相同會計師查核 50
表4.2.4迴歸結果：永久性財稅差異與相同會計師查核 52
表4.2.5迴歸結果：會計有效稅率與相同主副簽會計師查核 54
表4.2.6迴歸結果：永久性財稅差異與相同主副簽會計師查核 56
表4.3.1敏感性分析部分結果：現金有效稅率與總財稅差異 60
表4.3.2敏感性分析： 相同副簽、主簽、主副簽會計師總數之變異數檢定 62
表4.3.3樣本選樣流程表 65
表4.3.4敏感性分析部分結果：不同關係人交易類別 67
附表1敏感性分析：現金有效稅率與相同事務所查核 71
附表2敏感性分析：總財稅差異與相同事務所查核 73
附表3敏感性分析：現金有效稅率與相同會計師查核 75
附表4敏感性分析：總財稅差異與相同會計師查核 77
附表5敏感性分析：現金有效稅率與相同主副簽會計師查核 79
附表6敏感性分析：總財稅差異與相同主副簽會計師查核 81
附表7敏感性分析：銷貨最大關聯企業與相同會計師(事務所) 83
附表8敏感性分析：進貨最大關聯企業與相同會計師(事務所) 85
附表9敏感性分析：應收款最大關聯企業與相同會計師(事務所) 87
附表10敏感性分析：應付款最大關聯企業與相同會計師(事務所) 89

圖目錄
圖1研究流程圖 6
圖2 研究架構圖 7		zh_TW
dc.format.extent 1623181 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1053531031en_US
dc.subject (關鍵詞) 租稅規避zh_TW
dc.subject (關鍵詞) 關聯企業zh_TW
dc.subject (關鍵詞) 相同會計師查核zh_TW
dc.subject (關鍵詞) 相同事務所查核zh_TW
dc.title (題名) 相同會計師查核關聯企業對租稅規避的影響zh_TW
dc.title (題名) The effect of same accountant to tax avoidance of affiliated companiesen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
林嬌能， 2017， 會計產業專家，會計師公費與企業租稅規劃相關性之研究，會計學報， 7(1)， 51-88。
財政部賦稅改革委員會，1989，關聯企業課稅之研究。
陳明進，2003，我國租稅優惠對營利事業租稅負擔之影響，管理評論， 22(1)，127-151。
陳明進與蔡麗雯(2006)，財稅所得差異決定因素及課稅所得推估之研究，管理學報，23(6)：739-763。
黃美祝與楊佩璇，2011，集團企業與非集團企業避稅程度之比較，會計學報，第4卷第1期，1-22。
黃德芬與陳秀婷，2011，雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響，會計審計論叢，1(1)：25-60.
張瑞當、方俊儒與沈文華，2008，集團企業是否委託同一會計師事務所查核財務報表對盈餘管理行為之影響，管理評論，第27卷，第2期：29-52。
葛克昌(1977)，租稅規避之研究，國立台灣大學法論叢，6(2)：167-187。
趙雅儀、蕭哲芬與廖瓊正，2012，關係人交易、稅負與公司績效關聯性之實證研究，桃園創新學報，第三十二期，299-326。
蔡鴻青，2016，2016華人家族關鍵報告，台灣董事學會華人家族關鍵報告，20-28。
劉政淮、翁慈青與賴玉鳳，2013，產業環境競爭程度對會計師事務所選擇之影響.，台灣管理學刊，13(1)：1-26.
Benston, G. J. 1985. “The Market for Public Accounting Services: Demand, Supply and Regulation,” Journal of Accounting and Public Policy, 4(1), pp.33-79.
Barrett, M. J. 2004. Tax services as a Trojan horse in the auditor independence provisions of Sarbanes-Oxley. Michigan State Law Review: 463-504.
Brown, J. L., and K. D. Drake. 2013. Network ties among low-tax firms. The Accounting Review, 89(2), 483-510.
Branson, J., and D. Breesch. 2004. Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study. The international journal of accounting, 39(3), 307-326.
Cai, Y., Y. Kim., J. C. Park., and H. D. White. 2016. Common auditors in M&A transactions. Journal of Accounting and Economics, 61(1), 77-99.
Chen, S., X. Chen., Q. Cheng., and T. Shevlin. 2010. Are family firms more tax aggressive than nonfamily firms? Journal of Financial Economics 95: 41-61.
Chen, T., X. Martin and A.X. Sun. 2012.The effect of sharing a common auditor with customers on accounting misstatement by supplier firms. Working paper.
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dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.006.2019.F07en_US