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題名 經營團隊能力及權力與審計意見購買之關聯性研究
The Relationship between Managerial Ability, Power and Opinion Shopping
作者 黃于珊
Huang, Yu-Shan
貢獻者 戚務君
Chi, Wuh-Jiun
黃于珊
Huang, Yu-Shan
關鍵詞 經營團隊能力
經營團隊權力
審計意見購買
經營績效
資訊不對稱
產業競爭程度
Managerial ability
Managerial power
Opinion shopping
Operating performance
Information asymmetry
Industry competition
日期 2020
上傳時間 1-Jul-2020 13:33:46 (UTC+8)
摘要 　　過去研究發現市場存在審計意見購買的情形，本文則為第一篇從經營團隊角度觀察企業是否成功進行審計意見購買之研究。實證結果顯示經營團隊能力與審計意見購買行為間並無顯著相關性。接著，透過手工辨識與文字探勘技術辨識經營團隊的學經歷背景，以建立能夠捕捉經營團隊的實質控制權與特質的權力指標，本文發現經營團隊權力與審計意見購買行為呈顯著正相關。最後，將樣本按照不同的舞弊誘因與機會指標進行分組，發現在公司經營績效較差的子樣本中，經營團隊能力將導致審計意見購買情形發生；在資訊不對稱程度較嚴重的子樣本中，經營團隊權力將導致審計意見購買情形發生；在公司處於產業競爭程度較高的子樣本中，經營團隊能力及權力均會同時導致審計意見購買的情形發生，且在給定經營團隊權力較高的情況下，此情形更為嚴重；在非上述的子樣本中，則沒有找到相同的證據，故本文可論證舞弊誘因與機會指標將會導致高能力及高權力的經營團隊從事審計意見購買行為。本文對於經營團隊能力及權力相關文獻提供不同以往的實證證據，並且嘗試從經營團隊角度回答其進行審計意見購買的誘因與機會。
To the best of my knowledge, this study is the first to examine whether firms could successfully engage in opinion shopping from the perspective of the management. The empirical result shows that the managerial ability is insignificant in the opinion shopping. Then, establishing the power index which captures the substantive control and characteristics of management through manual identification and text mining, I find that the existence of successfully engaging in opinion shopping is associated with increases in managerial power.

Furthermore, based on the fraud incentives and opportunities, I divide the sample into two groups at the level of operating performance, information asymmetry as well as industrial competition. In the subsample of lower operating performance and higher industrial competition, the managerial ability is associated with opinion shopping. For the firms in the group of higher information asymmetry and higher industrial competition, the managerial power is associated with opinion shopping.

Overall, this paper complements prior literature by providing additional evidence of the managerial ability and power, and I try to analyze the incentives and opportunities of opinion shopping from the management perspective.
參考文獻 官月缎與梁盛泰，2011，會計師更換與繼續經營疑慮審計意見，中華管理評論國際學報，第十四卷，第一期：1-23。
洪玉舜與陳怡如，2015，前期繼續經營疑慮意見與公司治理對會計師事務所更換方向與後續審計意見購買之研究，中華會計學刊，第十一卷，第一期：29-78。
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，成功大學會計學系學位論文。
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描述 碩士
國立政治大學
會計學系
107353011
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353011
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.advisor Chi, Wuh-Jiunen_US
dc.contributor.author (Authors) 黃于珊zh_TW
dc.contributor.author (Authors) Huang, Yu-Shanen_US
dc.creator (作者) 黃于珊zh_TW
dc.creator (作者) Huang, Yu-Shanen_US
dc.date (日期) 2020en_US
dc.date.accessioned 1-Jul-2020 13:33:46 (UTC+8)-
dc.date.available 1-Jul-2020 13:33:46 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2020 13:33:46 (UTC+8)-
dc.identifier (Other Identifiers) G0107353011en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130504-
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) 107353011zh_TW
dc.description.abstract (摘要) 　　過去研究發現市場存在審計意見購買的情形，本文則為第一篇從經營團隊角度觀察企業是否成功進行審計意見購買之研究。實證結果顯示經營團隊能力與審計意見購買行為間並無顯著相關性。接著，透過手工辨識與文字探勘技術辨識經營團隊的學經歷背景，以建立能夠捕捉經營團隊的實質控制權與特質的權力指標，本文發現經營團隊權力與審計意見購買行為呈顯著正相關。最後，將樣本按照不同的舞弊誘因與機會指標進行分組，發現在公司經營績效較差的子樣本中，經營團隊能力將導致審計意見購買情形發生；在資訊不對稱程度較嚴重的子樣本中，經營團隊權力將導致審計意見購買情形發生；在公司處於產業競爭程度較高的子樣本中，經營團隊能力及權力均會同時導致審計意見購買的情形發生，且在給定經營團隊權力較高的情況下，此情形更為嚴重；在非上述的子樣本中，則沒有找到相同的證據，故本文可論證舞弊誘因與機會指標將會導致高能力及高權力的經營團隊從事審計意見購買行為。本文對於經營團隊能力及權力相關文獻提供不同以往的實證證據，並且嘗試從經營團隊角度回答其進行審計意見購買的誘因與機會。zh_TW
dc.description.abstract (摘要) To the best of my knowledge, this study is the first to examine whether firms could successfully engage in opinion shopping from the perspective of the management. The empirical result shows that the managerial ability is insignificant in the opinion shopping. Then, establishing the power index which captures the substantive control and characteristics of management through manual identification and text mining, I find that the existence of successfully engaging in opinion shopping is associated with increases in managerial power.

Furthermore, based on the fraud incentives and opportunities, I divide the sample into two groups at the level of operating performance, information asymmetry as well as industrial competition. In the subsample of lower operating performance and higher industrial competition, the managerial ability is associated with opinion shopping. For the firms in the group of higher information asymmetry and higher industrial competition, the managerial power is associated with opinion shopping.

Overall, this paper complements prior literature by providing additional evidence of the managerial ability and power, and I try to analyze the incentives and opportunities of opinion shopping from the management perspective.		en_US
dc.description.tableofcontents 謝辭　I
中文摘要　II
英文摘要　III
目　錄　IV
第壹章　緒論　1
第一節　研究背景　1
第二節　研究目的　2
第三節　研究流程　5
第貳章　文獻探討與研究假說　6
第一節　經營團隊能力　6
第二節　審計意見購買　10
第三節　假說建立　12
第參章　研究方法　16
第一節　經營團隊能力　16
第二節　經營團隊權力　18
第三節　審計意見購買　20
第肆章　實證結果與分析　25
第一節　資料來源與樣本選取　25
第二節　敘述性統計分析　28
第三節　實證結果與分析　30
第伍章　增額測試　33
第一節　公司經營績效　33
第二節　資訊不對稱　35
第三節　產業競爭程度　37
第四節　指標有效性初步測試　39
第陸章　結論與建議　42
第一節　結論與建議　42
第二節　研究限制　44
參考文獻　45		zh_TW
dc.format.extent 2745001 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353011en_US
dc.subject (關鍵詞) 經營團隊能力zh_TW
dc.subject (關鍵詞) 經營團隊權力zh_TW
dc.subject (關鍵詞) 審計意見購買zh_TW
dc.subject (關鍵詞) 經營績效zh_TW
dc.subject (關鍵詞) 資訊不對稱zh_TW
dc.subject (關鍵詞) 產業競爭程度zh_TW
dc.subject (關鍵詞) Managerial abilityen_US
dc.subject (關鍵詞) Managerial poweren_US
dc.subject (關鍵詞) Opinion shoppingen_US
dc.subject (關鍵詞) Operating performanceen_US
dc.subject (關鍵詞) Information asymmetryen_US
dc.subject (關鍵詞) Industry competitionen_US
dc.title (題名) 經營團隊能力及權力與審計意見購買之關聯性研究zh_TW
dc.title (題名) The Relationship between Managerial Ability, Power and Opinion Shoppingen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 官月缎與梁盛泰，2011，會計師更換與繼續經營疑慮審計意見，中華管理評論國際學報，第十四卷，第一期：1-23。
洪玉舜與陳怡如，2015，前期繼續經營疑慮意見與公司治理對會計師事務所更換方向與後續審計意見購買之研究，中華會計學刊，第十一卷，第一期：29-78。
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，成功大學會計學系學位論文。
Adams, R. B., Almeida, H., and Ferreira, D. (2005). Powerful CEOs and their impact on corporate performance. The Review of Financial Studies, 18(4), 1403-1432.
Amihud, Y. (2002). Illiquidity and stock returns: cross-section and time-series effects. Journal of Financial Markets, 5(1), 31-56.
Baik, B., Choi, S., and Farber, D. B. (2019). Managerial ability and income smoothing. The Accounting Review (Forthcoming)
Baik, B., Farber, D. B., and Lee, S. (2011). CEO ability and management earnings forecasts. Contemporary Accounting Research, 28(5), 1645-1668.
Bamber, L. S., Jiang, J., and Wang, I. Y. (2010). What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review, 85(4), 1131-1162.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
Bertrand, M.and Schoar, A. (2003). Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics, 118(4), 1169-1208.
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dc.identifier.doi (DOI) 10.6814/NCCU202000591en_US