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題名 合夥會計師之間的彼此合作經驗是否影響應計數的可比性？
Does the experience of cooperation between audit partners affect the comparability of accruals?
作者 謝安軒
Xie, Anxuan
貢獻者 戚務君
Chi, Wuchun
謝安軒
Xie, Anxuan
關鍵詞 合夥會計師
查核團隊
合作經驗
財務報表可比性
Idividual auditor
Audit team
Experience of cooperation
Comparability
日期 2021
上傳時間 4-Aug-2021 14:33:50 (UTC+8)
摘要 利用相同年度與相同產業的成對公司(firm-paired)數據(以下簡稱成對受查客戶)，本論文檢視合夥會計師的彼此合作經驗與成對受查客戶財務報表可比性的關聯性。具體而言，本文將過去五年曾有共同會簽紀錄的一組會計師定義為彼此具有合作經驗的會計師。在控制住會計師事務所風格以及合夥會計師個人風格的影響後，實證結果顯示會計師的彼此合作經驗會提高成對受查客戶的財務報表可比性。此外，雙方簽證會計師的合作年數愈長、合作組數愈多、雙方曾有相同產業成對受查客戶的合作經驗、會計師的產業專精程度、以及IFRS轉換期間會進一步強化合作經驗對財務報表可比性的正面效應。彙總而言，本文延伸會計師個人層級的相關研究，提供合作經驗得以解釋財務報表可比性的證據。
Using firm-paired data in each industry-year from 2004 to 2018 in Taiwan, this study provides evidence that the experience of the cooperation between audit partners affects the earnings comparability of financial statements. Specifically, I define the auditor-paired relationship as having experience of cooperation if the paired audit partners have at least one co-signed record during the past five years. The empirical results show that earnings comparability can be affected not only by the auditor-pair having such experience, but also by the length and size of the experience. In addition, the effect is greater if the experience of cooperation of the auditor-pair has occured in the same industry as the firm-paired observation, or either audit partner in the auditor-pair is an expert in the industry. Finally, such an effect was more significant during the IFRS transition period in Taiwan. In summary, this paper extend research on individual audit partners to audit teams by providing evidence that the characteristics of an audit team play a role in explaining the comparability of financial statements.
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描述 博士
國立政治大學
會計學系
100353502
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1003535021
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.advisor Chi, Wuchunen_US
dc.contributor.author (Authors) 謝安軒zh_TW
dc.contributor.author (Authors) Xie, Anxuanen_US
dc.creator (作者) 謝安軒zh_TW
dc.creator (作者) Xie, Anxuanen_US
dc.date (日期) 2021en_US
dc.date.accessioned 4-Aug-2021 14:33:50 (UTC+8)-
dc.date.available 4-Aug-2021 14:33:50 (UTC+8)-
dc.date.issued (上傳時間) 4-Aug-2021 14:33:50 (UTC+8)-
dc.identifier (Other Identifiers) G1003535021en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/136313-
dc.description (描述) 博士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) 100353502zh_TW
dc.description.abstract (摘要) 利用相同年度與相同產業的成對公司(firm-paired)數據(以下簡稱成對受查客戶)，本論文檢視合夥會計師的彼此合作經驗與成對受查客戶財務報表可比性的關聯性。具體而言，本文將過去五年曾有共同會簽紀錄的一組會計師定義為彼此具有合作經驗的會計師。在控制住會計師事務所風格以及合夥會計師個人風格的影響後，實證結果顯示會計師的彼此合作經驗會提高成對受查客戶的財務報表可比性。此外，雙方簽證會計師的合作年數愈長、合作組數愈多、雙方曾有相同產業成對受查客戶的合作經驗、會計師的產業專精程度、以及IFRS轉換期間會進一步強化合作經驗對財務報表可比性的正面效應。彙總而言，本文延伸會計師個人層級的相關研究，提供合作經驗得以解釋財務報表可比性的證據。zh_TW
dc.description.abstract (摘要) Using firm-paired data in each industry-year from 2004 to 2018 in Taiwan, this study provides evidence that the experience of the cooperation between audit partners affects the earnings comparability of financial statements. Specifically, I define the auditor-paired relationship as having experience of cooperation if the paired audit partners have at least one co-signed record during the past five years. The empirical results show that earnings comparability can be affected not only by the auditor-pair having such experience, but also by the length and size of the experience. In addition, the effect is greater if the experience of cooperation of the auditor-pair has occured in the same industry as the firm-paired observation, or either audit partner in the auditor-pair is an expert in the industry. Finally, such an effect was more significant during the IFRS transition period in Taiwan. In summary, this paper extend research on individual audit partners to audit teams by providing evidence that the characteristics of an audit team play a role in explaining the comparability of financial statements.en_US
dc.description.tableofcontents 第壹章　緒論 1
第貳章　文獻探討與假說發展 6
第一節　財務報表可比性品質 6
第二節　合夥會計師層級的相關研究與合夥會計師的合作關係 8
第參章　研究方法 13
第一節　盈餘可比性的衡量 13
第二節　實證模型 16
第三節　會計師合夥人彼此合作經驗的進一步分析 18
第肆章　樣本選取與敘述性統計量 20
第一節　樣本選取 20
第二節　敘述性統計量 23
第伍章　實證結果 26
第一節　主測試的實證結果 26
第二節　進一步分析的實證結果 29
第陸章　其他額外測試與敏感性分析 37
第一節　針對當年度簽證組合類型的進一步分析 37
第二節　外生事件的相關分析 40
第三節　其他額外測試 44
第柒章　結論與建議 57
參考文獻 58
附錄A：本文相關成對組合與集合的定義 66
附錄B：變數定義表 67
附錄C：主要解釋變數釋例 72
附錄D：區分成對受查客戶樣本 74		zh_TW
dc.format.extent 1754383 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1003535021en_US
dc.subject (關鍵詞) 合夥會計師zh_TW
dc.subject (關鍵詞) 查核團隊zh_TW
dc.subject (關鍵詞) 合作經驗zh_TW
dc.subject (關鍵詞) 財務報表可比性zh_TW
dc.subject (關鍵詞) Idividual auditoren_US
dc.subject (關鍵詞) Audit teamen_US
dc.subject (關鍵詞) Experience of cooperationen_US
dc.subject (關鍵詞) Comparabilityen_US
dc.title (題名) 合夥會計師之間的彼此合作經驗是否影響應計數的可比性？zh_TW
dc.title (題名) Does the experience of cooperation between audit partners affect the comparability of accruals?en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Anderson-Gough, F., C. Grey, and K. Robson. 1998. Work hard, play hard: An analysis of organizational cliché in two accountancy firms. Organization 5(4): 565–592.
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dc.identifier.doi (DOI) 10.6814/NCCU202100978en_US