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題名 關係人之性質對審計公費及盈餘品質之影響
The Impact of the Nature of Related Parties on Audit Fee and Earnings Quality
作者 王泓文
Wang, Hung-Wen
貢獻者 周玲臺
Chou, Ling-Tai Lynette
王泓文
Wang, Hung-Wen
關鍵詞 關係人性質
審計公費
盈餘品質
Nature of related parties
Audit fee
Earnings quality
日期 2020
上傳時間 2-Sep-2020 11:40:55 (UTC+8)
摘要 本研究以我國關係人交易頻繁之上市櫃電子公司為研究對象，分別將關係人銷貨交易及關係人進貨交易二項類別，針對審計公費以及盈餘品質二大議題討論，並且參考Kohlbeck and Mayhew (2017)之分類方法手工蒐集各交易對象之關係人交易，亦即區分為直接投資關係人以及非直接投資關係人兩群。首先，以審計公費衡量查核人員的審計努力與投入，探討不同交易對象對於查核人員的查核規劃之影響，發現直接投資關係人銷貨及進貨交易皆呈顯著正向關係，亦即直接投資關係人交易正面影響查核人員之查核努力與投入，但非直接投資關係人交易則未有顯著證據。再者，以裁決性應計項目之絕對值作為衡量盈餘品質之代理變數，探討不同交易對象對於盈餘品質之影響，發現與非直接投資關係人之進貨交易及直接投資關係人之銷貨交易傷害盈餘品質之證據，隱含查核人員的審計努力與投入，並無法完全消除公司利用非直接投資關係人進貨交易與直接投資關係人銷貨交易，以進行盈餘管理之效果。
This study investigates audit fee and earnings quality of listed electronic companies with frequent related party transactions in Taiwan. We use the classification method of Kohlbeck and Mayhew (2017) to hand-collect related party transactions and their counterparties, which are divided into two groups: business related parties and non-business related parties. First of all, we use audit fees to measure audit efforts, and investigate how different related transaction counterparties may impact on auditors’ audit planning. We find that the sales and purchase transactions with business related parties have significant positive relationships with audit fees, that is, auditors enhance their examination of business related party transactions. In addition, absolute discretionary accruals are used as a proxy for earnings quality to test the effect of the nature of related parties. Our empirical results show that the purchase transactions with non-business related parties and the sales transactions with business related parties are harmful to earnings quality, implying that no evidence supports audit efforts completely constrain companies’ earnings management behavior through purchase transactions with non-business related parties and sales transactions with business related parties.
參考文獻 中文部分
任中美，2004，義大利Parmalat公司弊案，證交資料，第507期：12-22。
李建然、許書偉與湯麗芬，2008，內部稽核品質與財務報表品質之關聯性，輔仁管理評論，第15卷，第3期：33-63。
李建然、廖秀梅與黃雨頎，2010，審計與非審計服務之知識外溢效果，中華管理評論國際學報，第13卷，第2期：1-23。
張仲岳與曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計，第6卷，第2期：125-152。
張明輝，2013，公司治理趨勢與最佳實務，台北：財團法人資誠教育基金會
會計師查核簽證財務報表規則，2019，經濟部商業司。
陳雅玲，2007，關係人交易是否必然損害股東利益，中原大學會計研究所未版碩士論文。
國際會計準則第24號，關係人揭露，2019，財團法人中華民國會計研究發展基金會台灣財務報導準則委員會翻譯。
陳耀宗、劉若蘭與林坤霖，2003，審計品質、客戶滿意度與審計公費關連性之研究，會計評論，第37期：31-52。
葉銀華、蘇裕惠、柯承恩與李冠德，2003，公司治理機制對關係人交易的影響，證券市場發展季刊，第15卷，第4期：69-109。
廖秀梅、王貞靜與戚務君，2012，一套臺灣完整的審計公費資訊告訴我們什麼？，中華會計學刊，第8卷，第1期：49-88。
審計準則公報第六十七號，關係人，2018，財團法人中華民國會計研究發展基金會審計準則委員會。
證券發行人財務報告編製準則(採國際財務報導準則版本)，2020，行政院金融監督管理委員會。
鄭桂蕙、余俊憲與王蘭芬，2012，內部控制缺失與應計品質─獨立董監之調節效果，東吳經濟商學學報，第79卷：81-120。

英文部分
Al-Dhamari, R., B. Al-Gamrh, K. N. I. Ku Ismail, and S. Haji Ismail. 2018. Related party transactions and audit fees: the role of the internal audit function. Journal of Management & Governance 22(1):187–212.
Becker, C. L., M. L. Defond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15(1): 1-24.
Chen, J., P. Cheng, and X. Xiao. 2011. Related party transactions as a source of earnings management. Applied Financial Economics 21(1): 165–181.
Chen, S., K. Wang, and X. Li. 2012. Product market competition, ultimate controlling structure and related party transactions. China Journal of Accounting Research 5(4): 293–306.
Cheung, Y., L. Jing, T. Lu, P. Rau, and A. Stouraitis. 2009. Tunneling and propping up: An analysis of related party transactions by Chinese listed companies. Pacific-Basin Finance Journal 17(3): 372–393.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70(2): 193–225.
Defond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58(2-3): 275–326.
Defond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17(1): 145–176.
Djankov, S., R. La Porta, F. Lopez-de-Silanes, and A. Shleifer. 2008. The law and economics of self-dealing. Journal of Financial Economics 88(3): 430–465.
Fang, J., G.J. Lobo, Y. Zhang, and Y. Zhao. 2018. Auditing related party transactions： Evidence from audit opinions and restatements. Auditing: A Journal of Practice & Theory 37(2): 73–106.
Francis, J. 1984. The effect of audit firm size on audit prices. Journal of Accounting & Economics 6(2): 133–151.
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. Accounting Review 80(2): 585-612.
Gordon, E. A., and E. Henry. 2005. Related party transactions and earnings management. Available at SSRN 612234.
Gordon, E. A., E. Henry, and D. Palia. 2004. Related party transactions and corporate governance. Advances in Financial Economics 9:1–27.
Gordon, E. A., E. Henry, T. J. Louwers, and B. J. Reed. 2007. Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons 21(1): 81–102.
Gul, F. A., B. L. Jaggi, and G. V. Krishnan. 2007. Auditor independence: Evidence on the joint effects of auditor tenure and nonaudit fees. Auditing: A Journal of Practice & Theory 26(2): 117-142.
Gul, F. A., C. J. P. Chen, and J. S. L. Tsui. 2003. Discretionary accounting accruals, managers` incentives, and audit fees. Contemporary Accounting Research 20(3): 441-464.
Habib, A., H. Jiang, and D. Zhou. 2015. Related-party transactions and audit fees: Evidence from China. Journal of International Accounting Research 14(1): 59–83.
International Auditing and Assurance Standards Board (IAASB). 2009. Related Parties. International Standard on Auditing 550. New York, NY.
Jian, M., and T. J. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15(1): 70–105.
Johnson, S., R. Porta, F. Lopez-de-Silanes, and A. Shleifer. 2000. Tunneling. The American Economic Review 90(2): 22-27.
Kohlbeck, M., and B. W. Mayhew. 2010. Valuation of firms that disclose related party transactions. Journal of Accounting and Public Policy 29(2): 115–137.
Kohlbeck, M., and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900–928.
Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1):163-197.
La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. Vishny. 2000. Investor protection and corporate governance. Journal of Financial Economics 58(1-2): 3–27.
Rahmat, M. M., B. Muniandy, and K. Ahmed. 2020. Do related party transactions affect earnings quality? Evidence from East Asia. International Journal of Accounting & Information Management 28(1): 147-166.
Ryngaert, M. and S. Thomas. 2012. not all related party transactions (RPTs) are the same: Ex ante versus ex post RPTs. Journal of Accounting Research 50(3):845-882.
Simunic, D. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18(1): 161–190.
Tong, Y., and H. Wang. 2008. Related party transactions, benefits of control and earnings quality. Frontiers of Business Research in China 2(2): 187-203.
Wang, J., and H. Yuan. 2012. The impact of related party sales by listed Chinese firms on earnings informativeness and earnings forecasts. International Journal of Business 17(3): 258–275.
Warfield, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20(1): 61-69.
Watts, R.L. and J. L. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice Hall.
Wong, R. M., J. B. Kim, and A. W. Lo. 2015. Are related‐party sales value‐adding or value‐destroying? Evidence from China. Journal of International Financial Management & Accounting 26(1): 1–38.
描述 碩士
國立政治大學
會計學系
107353019
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353019
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.advisor Chou, Ling-Tai Lynetteen_US
dc.contributor.author (Authors) 王泓文zh_TW
dc.contributor.author (Authors) Wang, Hung-Wenen_US
dc.creator (作者) 王泓文zh_TW
dc.creator (作者) Wang, Hung-Wenen_US
dc.date (日期) 2020en_US
dc.date.accessioned 2-Sep-2020 11:40:55 (UTC+8)-
dc.date.available 2-Sep-2020 11:40:55 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2020 11:40:55 (UTC+8)-
dc.identifier (Other Identifiers) G0107353019en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/131466-
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) 107353019zh_TW
dc.description.abstract (摘要) 本研究以我國關係人交易頻繁之上市櫃電子公司為研究對象，分別將關係人銷貨交易及關係人進貨交易二項類別，針對審計公費以及盈餘品質二大議題討論，並且參考Kohlbeck and Mayhew (2017)之分類方法手工蒐集各交易對象之關係人交易，亦即區分為直接投資關係人以及非直接投資關係人兩群。首先，以審計公費衡量查核人員的審計努力與投入，探討不同交易對象對於查核人員的查核規劃之影響，發現直接投資關係人銷貨及進貨交易皆呈顯著正向關係，亦即直接投資關係人交易正面影響查核人員之查核努力與投入，但非直接投資關係人交易則未有顯著證據。再者，以裁決性應計項目之絕對值作為衡量盈餘品質之代理變數，探討不同交易對象對於盈餘品質之影響，發現與非直接投資關係人之進貨交易及直接投資關係人之銷貨交易傷害盈餘品質之證據，隱含查核人員的審計努力與投入，並無法完全消除公司利用非直接投資關係人進貨交易與直接投資關係人銷貨交易，以進行盈餘管理之效果。zh_TW
dc.description.abstract (摘要) This study investigates audit fee and earnings quality of listed electronic companies with frequent related party transactions in Taiwan. We use the classification method of Kohlbeck and Mayhew (2017) to hand-collect related party transactions and their counterparties, which are divided into two groups: business related parties and non-business related parties. First of all, we use audit fees to measure audit efforts, and investigate how different related transaction counterparties may impact on auditors’ audit planning. We find that the sales and purchase transactions with business related parties have significant positive relationships with audit fees, that is, auditors enhance their examination of business related party transactions. In addition, absolute discretionary accruals are used as a proxy for earnings quality to test the effect of the nature of related parties. Our empirical results show that the purchase transactions with non-business related parties and the sales transactions with business related parties are harmful to earnings quality, implying that no evidence supports audit efforts completely constrain companies’ earnings management behavior through purchase transactions with non-business related parties and sales transactions with business related parties.en_US
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題 4
第三節 研究目的與貢獻 6
第四節 論文章節 8
第二章 文獻探討 9
第一節 關係人交易之相關規範 9
第二節 關係人交易與審計公費相關文獻 17
第三節 關係人交易與盈餘品質相關文獻 19
第三章 研究方法 23
第一節 研究假說 23
第二節 樣本選取與資料蒐集 27
第三節 研究模型與變數衡量 31
第四章 實證結果 44
第一節 敘述性統計分析 44
第二節 相關係數分析 49
第三節 複迴歸結果分析 57
第四節 敏感性分析 64
第五章 結論與建議 72
第一節 研究結論 72
第二節 研究限制 75
第三節 研究建議 76
參考文獻 77
中文部分 77
英文部分 78		zh_TW
dc.format.extent 2441691 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353019en_US
dc.subject (關鍵詞) 關係人性質zh_TW
dc.subject (關鍵詞) 審計公費zh_TW
dc.subject (關鍵詞) 盈餘品質zh_TW
dc.subject (關鍵詞) Nature of related partiesen_US
dc.subject (關鍵詞) Audit feeen_US
dc.subject (關鍵詞) Earnings qualityen_US
dc.title (題名) 關係人之性質對審計公費及盈餘品質之影響zh_TW
dc.title (題名) The Impact of the Nature of Related Parties on Audit Fee and Earnings Qualityen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部分
任中美，2004，義大利Parmalat公司弊案，證交資料，第507期：12-22。
李建然、許書偉與湯麗芬，2008，內部稽核品質與財務報表品質之關聯性，輔仁管理評論，第15卷，第3期：33-63。
李建然、廖秀梅與黃雨頎，2010，審計與非審計服務之知識外溢效果，中華管理評論國際學報，第13卷，第2期：1-23。
張仲岳與曹美娟，2005，台灣上市公司審計公費之決定因素，當代會計，第6卷，第2期：125-152。
張明輝，2013，公司治理趨勢與最佳實務，台北：財團法人資誠教育基金會
會計師查核簽證財務報表規則，2019，經濟部商業司。
陳雅玲，2007，關係人交易是否必然損害股東利益，中原大學會計研究所未版碩士論文。
國際會計準則第24號，關係人揭露，2019，財團法人中華民國會計研究發展基金會台灣財務報導準則委員會翻譯。
陳耀宗、劉若蘭與林坤霖，2003，審計品質、客戶滿意度與審計公費關連性之研究，會計評論，第37期：31-52。
葉銀華、蘇裕惠、柯承恩與李冠德，2003，公司治理機制對關係人交易的影響，證券市場發展季刊，第15卷，第4期：69-109。
廖秀梅、王貞靜與戚務君，2012，一套臺灣完整的審計公費資訊告訴我們什麼？，中華會計學刊，第8卷，第1期：49-88。
審計準則公報第六十七號，關係人，2018，財團法人中華民國會計研究發展基金會審計準則委員會。
證券發行人財務報告編製準則(採國際財務報導準則版本)，2020，行政院金融監督管理委員會。
鄭桂蕙、余俊憲與王蘭芬，2012，內部控制缺失與應計品質─獨立董監之調節效果，東吳經濟商學學報，第79卷：81-120。

英文部分
Al-Dhamari, R., B. Al-Gamrh, K. N. I. Ku Ismail, and S. Haji Ismail. 2018. Related party transactions and audit fees: the role of the internal audit function. Journal of Management & Governance 22(1):187–212.
Becker, C. L., M. L. Defond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15(1): 1-24.
Chen, J., P. Cheng, and X. Xiao. 2011. Related party transactions as a source of earnings management. Applied Financial Economics 21(1): 165–181.
Chen, S., K. Wang, and X. Li. 2012. Product market competition, ultimate controlling structure and related party transactions. China Journal of Accounting Research 5(4): 293–306.
Cheung, Y., L. Jing, T. Lu, P. Rau, and A. Stouraitis. 2009. Tunneling and propping up: An analysis of related party transactions by Chinese listed companies. Pacific-Basin Finance Journal 17(3): 372–393.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70(2): 193–225.
Defond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58(2-3): 275–326.
Defond, M. L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17(1): 145–176.
Djankov, S., R. La Porta, F. Lopez-de-Silanes, and A. Shleifer. 2008. The law and economics of self-dealing. Journal of Financial Economics 88(3): 430–465.
Fang, J., G.J. Lobo, Y. Zhang, and Y. Zhao. 2018. Auditing related party transactions： Evidence from audit opinions and restatements. Auditing: A Journal of Practice & Theory 37(2): 73–106.
Francis, J. 1984. The effect of audit firm size on audit prices. Journal of Accounting & Economics 6(2): 133–151.
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. Accounting Review 80(2): 585-612.
Gordon, E. A., and E. Henry. 2005. Related party transactions and earnings management. Available at SSRN 612234.
Gordon, E. A., E. Henry, and D. Palia. 2004. Related party transactions and corporate governance. Advances in Financial Economics 9:1–27.
Gordon, E. A., E. Henry, T. J. Louwers, and B. J. Reed. 2007. Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons 21(1): 81–102.
Gul, F. A., B. L. Jaggi, and G. V. Krishnan. 2007. Auditor independence: Evidence on the joint effects of auditor tenure and nonaudit fees. Auditing: A Journal of Practice & Theory 26(2): 117-142.
Gul, F. A., C. J. P. Chen, and J. S. L. Tsui. 2003. Discretionary accounting accruals, managers` incentives, and audit fees. Contemporary Accounting Research 20(3): 441-464.
Habib, A., H. Jiang, and D. Zhou. 2015. Related-party transactions and audit fees: Evidence from China. Journal of International Accounting Research 14(1): 59–83.
International Auditing and Assurance Standards Board (IAASB). 2009. Related Parties. International Standard on Auditing 550. New York, NY.
Jian, M., and T. J. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15(1): 70–105.
Johnson, S., R. Porta, F. Lopez-de-Silanes, and A. Shleifer. 2000. Tunneling. The American Economic Review 90(2): 22-27.
Kohlbeck, M., and B. W. Mayhew. 2010. Valuation of firms that disclose related party transactions. Journal of Accounting and Public Policy 29(2): 115–137.
Kohlbeck, M., and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900–928.
Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1):163-197.
La Porta, R., F. Lopez-de-Silanes, A. Shleifer, and R. Vishny. 2000. Investor protection and corporate governance. Journal of Financial Economics 58(1-2): 3–27.
Rahmat, M. M., B. Muniandy, and K. Ahmed. 2020. Do related party transactions affect earnings quality? Evidence from East Asia. International Journal of Accounting & Information Management 28(1): 147-166.
Ryngaert, M. and S. Thomas. 2012. not all related party transactions (RPTs) are the same: Ex ante versus ex post RPTs. Journal of Accounting Research 50(3):845-882.
Simunic, D. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18(1): 161–190.
Tong, Y., and H. Wang. 2008. Related party transactions, benefits of control and earnings quality. Frontiers of Business Research in China 2(2): 187-203.
Wang, J., and H. Yuan. 2012. The impact of related party sales by listed Chinese firms on earnings informativeness and earnings forecasts. International Journal of Business 17(3): 258–275.
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dc.identifier.doi (DOI) 10.6814/NCCU202001697en_US