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題名 訴訟風險與簽證會計師特質對審計意見購買的影響
The Impact of Litigation Risk and Auditor Characteristic on Opinion Shopping
作者 劉家妤
Liu, Chia-Yu
貢獻者 戚務君
Chi, Wu-Chun
劉家妤
Liu, Chia-Yu
關鍵詞 審計意見購買
簽證會計師層級
獨立性
簽證會計師特質
Opinion Shopping
individual auditor
independence
Characteristics of auditor
日期 2020
上傳時間 1-Jul-2020 13:33:31 (UTC+8)
摘要 Chen, Peng, Xue, Yang, and Ye (2016) 的研究發現中國會計師事務所內存在合夥人層級（以下稱簽證會計師層級）的審計意見購買情形，然而以西班牙國家為樣本的研究卻未找到相同的證據。本文透過台灣特殊的資本市場制度，觀察不同訴訟風險與競爭程度對簽證會計師層級審計意見購買的影響，試圖調節過去文獻對於簽證會計師層級審計意見購買有不一致結論的問題。首先以整體市場或僅上市櫃市場為樣本，未發現簽證會計師層級的審計意見購買情形，接著利用訴訟風險與查核門檻相對較低、競爭程度較為激烈的一般公開發行市場為樣本，成功發現簽證會計師層級審計意見購買的證據，說明訴訟風險與競爭程度為影響簽證會計師層級審計意見購買是否成功之主要關鍵。最後，有別於過去文獻發展綜合的個人審計品質指標，本文透過審計意見購買模型，估計會計師被成功購買審計意見的機率作為會計師獨立性指標，並且發現會計師之大學主修科系、年齡層及產業專家的簽證會計師特質與該獨立性指標有顯著的相關性。
Chen, Peng, Xue, Yang, and Ye (2016) show the evidence that audit clients successfully engage in partner-level opinion shopping (by switching engagement partner within an audit firm) in the audit market of China. However, another studies using the data from the different countries, such as Spanish, find no evidence of partner-level opinion shopping. Through the special data from Taiwan, this article observes the litigation risk and the degree of competition play the key role in partner-level opinion shopping, and attempts to reconcile the conflict of past literature on engaging partner-level audit opinions. First, in the full and listed sample, I find no evidence of partner-level opinion shopping. Second, taking unlisted market that accompanies with lower litigation risk and higher degree of competition as a sample, I find the evidence that audit clients successfully engage in partner-level opinion shopping. Finally, using unlisted market as a sample, I establish the independent index of the individual partner that is measured by the rate of auditor`s clients who has been successfully opinion shopping. I find that the independent index is associated with partner’s education field, generation, and industry expertise.
參考文獻 中文部分
肖鈺，2017，簽證會計師與事務所層級審計意見購買的優先選擇：來自中國的實證證據，國立台灣大學會計系未出版論文。
吳汶諺，2006，台灣購買審計意見之實證研究，國立台灣大學會計系未出版論文。
王子揚，2009，以繼續經營疑慮之修正式審計意見探討：公司更換會計師與審計意見購買之研究，靜宜大學會計系未出版論文。
劉加恩，2018，更換會計師原因與審計品質之關聯性，靜宜大學會計系未出版論文。
戴嘉輝，2019，審計客戶是否能成功購買審計意見？以台灣上市櫃公司為例，國立成功大學會計系未出版論文。

英文部分
Aobdia, D., C.-J. Lin, and R. Petacchi. 2015. Capital market consequences of audit partner quality. The Accounting Review 90 (6):2143-2176.
American Institute of Certified Public Accountants (AICPA). 1978. The commission on auditors’ responsibilities: Report, conclusions and recommendations. New York, NY: AICPA.
American Institute of Certified Public Accountants (AICPA). 1992. Statement of position regarding mandatory rotation of audit firms of publicly held companies. New York, NY: AICPA.
Bamber, E. M., and L. S. Bamber. 2009. Discussion of "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan". Contemporary Accounting Research 26 (2):393-402.
Blouin, J., B. M. Grein, and B. R. Rountree. 2007. An analysis of forced auditor change: The case of former Arthur Andersen clients. The Accounting Review 82 (3):621-650.
Carcello, J. V., and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (4):453-467.
Carcello, J. V., D. R. Hermanson, T. L. Neal, and R. A. Riley Jr. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19 (3):365-384.
Carcello, J. V., & Nagy, A. L. 2004. Audit firm tenure and fraudulent financial reporting. AUDITING: A Journal of Practice & Theory 23(2), 55-69.
Chan, K. H., K. Z. Lin, and P. L.-l. Mo. 2006. A Political–economic Analysis of Auditor Reporting and Auditor Switches. Review of Accounting Studies 11 (1):21-48.
Chen, C. J., S. Chen, and X. Su. 2001. Profitability regulation, earnings management, and modified audit opinions: Evidence from China. AUDITING: A Journal of Practice & Theory 20 (2):9-30.
Chen, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor Level analysis. The Accounting Review 85 (1):127-158.
Chen, F., S. Peng, S. Xue, Z. Yang, and F. Ye. 2016. Do audit clients successfully Engage in opinion shopping? Partner-level evidence. Journal of Accounting Research 54 (1):79-112.
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 & Theory 30 (2):201-229.
Chi, W., L. A. Myers, T. C. Omer, and H. Xie. 2017. The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. Review of Accounting Studies 22 (1):361-391.
Chin, C. L., and H. Y. Chi. 2009. Reducing restatements with increased industry expertise. Contemporary Accounting Research 26 (3):729-765.
Chow, C. W., and S. J. Rice. 1982. Qualified audit opinions and auditor switching. Accounting Review:326-335.
Chung, H., C. H. Sonu, Y. Zang, and J.-H. Choi. 2019. Opinion shopping to avoid a going concern audit opinion and subsequent audit quality. AUDITING: A Journal of Practice & Theory 38 (2):101-123.
Dechow, P. M., and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (s-1):35-59.
DeFond, M. L., T.-J. Wong, and S. Li. 2000. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28 (3):269-305.
DeFond, M. L., K. Raghunandan, and K. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research:1247-1274.
Dopuch, N., R. W. Holthausen, and R. W. Leftwich. 1986. Abnormal stock returns associated with media disclosures of ‘subject to’qualified audit opinions. Journal of Accounting and Economics 8 (2):93-117.
Eshleman, J. D., and P. Guo. 2014. Do big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor? AUDITING: A Journal of Practice & Theory 33 (4):197.
Francis, J. R. 2004. What do we know about audit quality? The British accounting review 36 (4):345-368.
García Osma, B., B. Gill-de-Albornoz, E. de las Heras, and S. Rusanescu. 2019. Opinion-shopping: firm versus partner-level evidence. Available at SSRN 2776609.
General Accounting Office (GAO). 2004. Report to the senate committee on banking, housing, and urban affairs and the house committee on financial services: Mandatory audit firm rotation study: study questionnaires, responses, and summary of respondents` comments. General Accounting Office, Washington, DC.
Gow, I. D., G. Ormazabal, and D. J. Taylor. 2010. Correcting for cross-sectional and time-series dependence in accounting research. The Accounting Review 85 (2):483-512.
Gul, F. A., H. Sami, and H. Zhou. 2009. Auditor disaffiliation program in China and auditor independence. AUDITING: A Journal of Practice & Theory 28 (1):29-51.
Gul, F. A., D. Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? evidence from archival data. The Accounting Review 88 (6):1993-2023.
Hackenbrack, K., and W. R. Knechel. 1997. Resource allocation decisions in audit engagements. Contemporary Accounting Research 14 (3):481-499.
Hardies, K., D. Breesch, and J. Branson. 2016. Do (fe) male auditors impair audit quality? Evidence from going-concern opinions. European Accounting Review 25 (1):7-34.
Hsieh, Y.-T., and C.-J. Lin. 2016. Audit firms` client acceptance decisions: Does partner-level industry expertise matter? AUDITING: A Journal of Practice & Theory 35 (2):97-120.
Jiang, G., C. M. Lee, and H. Yue. 2010. Tunneling through intercorporate loans: The China experience. Journal of financial economics 98 (1):1-20.
Johnstone, K. M. 2000. Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. AUDITING: A Journal of Practice & Theory 19 (1):1-25.
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Johnstone, K. M., and J. C. Bedard. 2004. Audit firm portfolio management decisions. Journal of Accounting Research 42 (4):659-690.
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Krishnan, J. 1994. Auditor switching and conservatism. The Accounting Review:200-215.
Krishnan, J., and R. G. Stephens. 1995. Evidence on opinion shopping from audit opinion conservatism. Journal of Accounting and Public Policy 14 (3):179-201.
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描述 碩士
國立政治大學
會計學系
107353004
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353004
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.advisor Chi, Wu-Chunen_US
dc.contributor.author (Authors) 劉家妤zh_TW
dc.contributor.author (Authors) Liu, Chia-Yuen_US
dc.creator (作者) 劉家妤zh_TW
dc.creator (作者) Liu, Chia-Yuen_US
dc.date (日期) 2020en_US
dc.date.accessioned 1-Jul-2020 13:33:31 (UTC+8)-
dc.date.available 1-Jul-2020 13:33:31 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2020 13:33:31 (UTC+8)-
dc.identifier (Other Identifiers) G0107353004en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130502-
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) 107353004zh_TW
dc.description.abstract (摘要) Chen, Peng, Xue, Yang, and Ye (2016) 的研究發現中國會計師事務所內存在合夥人層級（以下稱簽證會計師層級）的審計意見購買情形，然而以西班牙國家為樣本的研究卻未找到相同的證據。本文透過台灣特殊的資本市場制度，觀察不同訴訟風險與競爭程度對簽證會計師層級審計意見購買的影響，試圖調節過去文獻對於簽證會計師層級審計意見購買有不一致結論的問題。首先以整體市場或僅上市櫃市場為樣本，未發現簽證會計師層級的審計意見購買情形，接著利用訴訟風險與查核門檻相對較低、競爭程度較為激烈的一般公開發行市場為樣本，成功發現簽證會計師層級審計意見購買的證據，說明訴訟風險與競爭程度為影響簽證會計師層級審計意見購買是否成功之主要關鍵。最後，有別於過去文獻發展綜合的個人審計品質指標，本文透過審計意見購買模型，估計會計師被成功購買審計意見的機率作為會計師獨立性指標，並且發現會計師之大學主修科系、年齡層及產業專家的簽證會計師特質與該獨立性指標有顯著的相關性。zh_TW
dc.description.abstract (摘要) Chen, Peng, Xue, Yang, and Ye (2016) show the evidence that audit clients successfully engage in partner-level opinion shopping (by switching engagement partner within an audit firm) in the audit market of China. However, another studies using the data from the different countries, such as Spanish, find no evidence of partner-level opinion shopping. Through the special data from Taiwan, this article observes the litigation risk and the degree of competition play the key role in partner-level opinion shopping, and attempts to reconcile the conflict of past literature on engaging partner-level audit opinions. First, in the full and listed sample, I find no evidence of partner-level opinion shopping. Second, taking unlisted market that accompanies with lower litigation risk and higher degree of competition as a sample, I find the evidence that audit clients successfully engage in partner-level opinion shopping. Finally, using unlisted market as a sample, I establish the independent index of the individual partner that is measured by the rate of auditor`s clients who has been successfully opinion shopping. I find that the independent index is associated with partner’s education field, generation, and industry expertise.en_US
dc.description.tableofcontents 目錄 i
圖目錄 ii
表目錄 iii
第壹章、緒論 1
第一節、研究背景及動機 1
第二節、研究目的 4
第三節、研究流程 6
第貳章、文獻探討與假說發展 7
第一節、審計意見購買 7
第二節、簽證會計師層級的審計意見購買 11
第三節、簽證會計師個人特質與審計意見購買 18
第參章、研究方法 22
第一節、審計意見模型 22
第二節、更換會計師模型 24
第三節、會計師獨立性模型 26
第四節、變數定義表 28
第肆章、實證結果與分析 31
第一節、資料來源與樣本選取 31
第二節、敘述性統計分析 36
第三節、事務所內簽證會計師審計意見購買的實證結果 40
第四節、簽證會計師層級審計意見購買指標與簽證會計師特質 44
第伍章、結論與建議 47
第一節、結論與建議 47
第二節、研究限制 49
參考文獻 50
附錄：會計師獨立性指標之計算 56		zh_TW
dc.format.extent 1894084 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353004en_US
dc.subject (關鍵詞) 審計意見購買zh_TW
dc.subject (關鍵詞) 簽證會計師層級zh_TW
dc.subject (關鍵詞) 獨立性zh_TW
dc.subject (關鍵詞) 簽證會計師特質zh_TW
dc.subject (關鍵詞) Opinion Shoppingen_US
dc.subject (關鍵詞) individual auditoren_US
dc.subject (關鍵詞) independenceen_US
dc.subject (關鍵詞) Characteristics of auditoren_US
dc.title (題名) 訴訟風險與簽證會計師特質對審計意見購買的影響zh_TW
dc.title (題名) The Impact of Litigation Risk and Auditor Characteristic on Opinion Shoppingen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部分
肖鈺，2017，簽證會計師與事務所層級審計意見購買的優先選擇：來自中國的實證證據，國立台灣大學會計系未出版論文。
吳汶諺，2006，台灣購買審計意見之實證研究，國立台灣大學會計系未出版論文。
王子揚，2009，以繼續經營疑慮之修正式審計意見探討：公司更換會計師與審計意見購買之研究，靜宜大學會計系未出版論文。
劉加恩，2018，更換會計師原因與審計品質之關聯性，靜宜大學會計系未出版論文。
戴嘉輝，2019，審計客戶是否能成功購買審計意見？以台灣上市櫃公司為例，國立成功大學會計系未出版論文。

英文部分
Aobdia, D., C.-J. Lin, and R. Petacchi. 2015. Capital market consequences of audit partner quality. The Accounting Review 90 (6):2143-2176.
American Institute of Certified Public Accountants (AICPA). 1978. The commission on auditors’ responsibilities: Report, conclusions and recommendations. New York, NY: AICPA.
American Institute of Certified Public Accountants (AICPA). 1992. Statement of position regarding mandatory rotation of audit firms of publicly held companies. New York, NY: AICPA.
Bamber, E. M., and L. S. Bamber. 2009. Discussion of "Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan". Contemporary Accounting Research 26 (2):393-402.
Blouin, J., B. M. Grein, and B. R. Rountree. 2007. An analysis of forced auditor change: The case of former Arthur Andersen clients. The Accounting Review 82 (3):621-650.
Carcello, J. V., and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (4):453-467.
Carcello, J. V., D. R. Hermanson, T. L. Neal, and R. A. Riley Jr. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19 (3):365-384.
Carcello, J. V., & Nagy, A. L. 2004. Audit firm tenure and fraudulent financial reporting. AUDITING: A Journal of Practice & Theory 23(2), 55-69.
Chan, K. H., K. Z. Lin, and P. L.-l. Mo. 2006. A Political–economic Analysis of Auditor Reporting and Auditor Switches. Review of Accounting Studies 11 (1):21-48.
Chen, C. J., S. Chen, and X. Su. 2001. Profitability regulation, earnings management, and modified audit opinions: Evidence from China. AUDITING: A Journal of Practice & Theory 20 (2):9-30.
Chen, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor Level analysis. The Accounting Review 85 (1):127-158.
Chen, F., S. Peng, S. Xue, Z. Yang, and F. Ye. 2016. Do audit clients successfully Engage in opinion shopping? Partner-level evidence. Journal of Accounting Research 54 (1):79-112.
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 & Theory 30 (2):201-229.
Chi, W., L. A. Myers, T. C. Omer, and H. Xie. 2017. The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality. Review of Accounting Studies 22 (1):361-391.
Chin, C. L., and H. Y. Chi. 2009. Reducing restatements with increased industry expertise. Contemporary Accounting Research 26 (3):729-765.
Chow, C. W., and S. J. Rice. 1982. Qualified audit opinions and auditor switching. Accounting Review:326-335.
Chung, H., C. H. Sonu, Y. Zang, and J.-H. Choi. 2019. Opinion shopping to avoid a going concern audit opinion and subsequent audit quality. AUDITING: A Journal of Practice & Theory 38 (2):101-123.
Dechow, P. M., and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (s-1):35-59.
DeFond, M. L., T.-J. Wong, and S. Li. 2000. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28 (3):269-305.
DeFond, M. L., K. Raghunandan, and K. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research:1247-1274.
Dopuch, N., R. W. Holthausen, and R. W. Leftwich. 1986. Abnormal stock returns associated with media disclosures of ‘subject to’qualified audit opinions. Journal of Accounting and Economics 8 (2):93-117.
Eshleman, J. D., and P. Guo. 2014. Do big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor? AUDITING: A Journal of Practice & Theory 33 (4):197.
Francis, J. R. 2004. What do we know about audit quality? The British accounting review 36 (4):345-368.
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General Accounting Office (GAO). 2004. Report to the senate committee on banking, housing, and urban affairs and the house committee on financial services: Mandatory audit firm rotation study: study questionnaires, responses, and summary of respondents` comments. General Accounting Office, Washington, DC.
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dc.identifier.doi (DOI) 10.6814/NCCU202000640en_US