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題名 運用機器學習探索PCAOB檢查報告第一部份主題內容與會計師事務所客戶數量之關聯性
Employing Machine Learning to Study on the Correlation between the First Part of PCAOB Inspection Report and the Number of Audit Clients
作者 李馥聿
貢獻者 張祐慈
Chang, Yu-Tzu
李馥聿
關鍵詞 檢查報告揭露之缺陷
客戶選擇事務所之考量
事務所客戶數量變動
LDA主題分析
Audit deficiencies from PCAOB inspection report
The switching consideration of audit firm
Number of audit clients
LDA content analysis
日期 2022
上傳時間 1-Jul-2022 16:04:56 (UTC+8)
摘要 本研究聚焦於受PCAOB檢查下，會計師事務所的檢查報告第一部份所揭露的審計缺陷是否對其客戶數量變動產生影響。過去文獻指出，PCAOB檢查報告所揭露的內容可以作為衡量會計師事務所審計品質的指標。本研究以客戶數量淨變動、簽約客戶數量的變動以及解約客戶數量的變動，三個不同角度衡量客戶數量的流失或增加，藉以探討客戶數量變動與揭露審計缺陷之關聯。結合LDA(Latent Dirichlet Allocation)對揭露內容所作之主題分類，本研究實證結果顯示，PCAOB檢查報告第一部份若有揭露審計缺陷及、揭露審計缺陷之性質及揭露審計缺陷客戶比，確實會對會計師事務所的客戶數量產生影響。此外，本研究進一步探討揭露之查核案件缺失數量，發現客戶查核案件缺失對客戶數量比例越高則可能導致客戶數量之流失。透過本研究之發現，除了拓展對PCAOB檢查報告第一部份所揭露內容之分析，也讓會計師事務所能越加注重其審計品質。
This research examines whether the disclosure content of PCAOB inspection part I report affects the number of audit clients. Prior literatures have shown that the PCAOB inspection report might be used to asses audit quality of the audit firm. This study examines the correlation between inspection part I reports and the number of audit clients by utilizing measures in the difference number of audit clients as well as the number of audit clients engaging or dismissing. When combined with LDA(Latent Dirichlet Allocation) findings on topic classifications, we find no matter audit clients are potential or original, whether inspection part I reports disclose the audit deficiencies, the classifications of the audit deficiencies or the number of the audit client deficiencies impact on the outcomes of the number of audit clients. This study extent prior research on PCAOB inspection report. The findings in this study would provide more convinced reasons to focus on PCAOB inspection report for better audit quality.
參考文獻 Abbott, L. J., K. A. Gunny, and T. C. Zhang. 2013. When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors. Auditing: A Journal of Practice & Theory 32 (2):1-31.

Acito, A. A., C. E. Hogan, and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review 93 (2):1-35.

Amin, K., J. Krishnan, and J. S. Yang. 2014. Going concern opinion and cost of equity. Auditing: A Journal of Practice & Theory 33 (4):1-39.

Aobdia, D. 2018. The impact of the PCAOB individual engagement inspection process—Preliminary evidence. The Accounting Review 93 (4):53-80.

Asthana, S. C., S. Balsam, and J. Krishnan. 2010. Corporate governance, audit firm reputation, auditor switches, and client stock price reactions: The Andersen experience. International Journal of Auditing 14 (3):274-293.

Bao, Y., and A. Datta. 2014. Simultaneously discovering and quantifying risk types from textual risk disclosures. Management Science 60 (6):1371-1391.

Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review 71 (4):443-465.

Beasley, M. S., J. V. Carcello, D. R. Hermanson, and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons 14 (4):441-454.

Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1):1-24.

Bell, T. B., M. Causholli, and W. R. Knechel. 2015. Audit firm tenure, non‐audit services, and internal assessments of audit quality. Journal of Accounting Research 53 (3):461-509.

Blacconiere, W. G., and M. L. DeFond. 1997. An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans. Journal of Accounting and Public Policy 16 (4):415-454.

Blei, D. M., A. Y. Ng, and M. I. Jordan. 2003. Latent dirichlet allocation. Journal of Machine Learning Research 3 (Jan):993-1022.

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.

Boone, J. P., I. K. Khurana, and K. Raman. 2015. Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality? The Accounting Review 90 (2):405-441.

Brown, N. C., R. M. Crowley, and W. B. Elliott. 2020. What are you saying? Using topic to detect financial misreporting. Journal of Accounting Research 58 (1):237-291.

Burnham, T. A., J. K. Frels, and V. Mahajan. 2003. Consumer switching costs: A typology, antecedents, and consequences. Journal of the Academy of Marketing Science 31 (2):109-126.

Carcello, J. V., C. Hollingsworth, and S. A. Mastrolia. 2011. The effect of PCAOB inspections on Big 4 audit quality. Research in Accounting Regulation 23 (2):85-96.

Carleo, G., I. Cirac, K. Cranmer, L. Daudet, M. Schuld, N. Tishby, L. Vogt-Maranto, and L. Zdeborová. 2019. Machine learning and the physical sciences. Reviews of Modern Physics 91 (4):045002.

Cecchini, M., H. Aytug, G. J. Koehler, and P. Pathak. 2010. Detecting management fraud in public companies. Management Science 56 (7):1146-1160.

Christensen, B. E., S. M. Glover, T. C. Omer, and M. K. Shelley. 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research 33 (4):1648-1684.

Church, B. K., and L. B. Shefchik. 2012. PCAOB inspections and large accounting firms. Accounting Horizons 26 (1):43-63.

Clatworthy, M. A., and M. J. Jones. 2006. Differential patterns of textual characteristics and company performance in the chairman`s statement. Accounting, Auditing & Accountability Journal 19 (4):493-511.

Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20 (3):297-322.

Curme, C., T. Preis, H. E. Stanley, and H. S. Moat. 2014. Quantifying the semantics of search behavior before stock market moves. Proceedings of the National Academy of Sciences 111 (32):11600-11605.

Daugherty, B., D. Dickins, and W. A. Tervo. 2011. Negative PCAOB inspections of triennially inspected auditors and involuntary and voluntary client losses. International Journal of Auditing 15 (3):231-246.

DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3):183-199.

DeFond, M. L., and C. S. Lennox. 2011. The effect of SOX on small auditor exits and audit quality. Journal of Accounting and Economics 52 (1):21-40.

DeFond, M. L., K. Raghunandan, and K. R. Subramanyam. 2002. Do non–audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40 (4):1247-1274.

Ding, K., B. Lev, X. Peng, T. Sun, and M. A. Vasarhelyi. 2020. Machine learning improves accounting estimates: evidence from insurance payments. Review of Accounting Studies 25 (3):1098-1134.

Dyer, T. A., M. H. Lang, and L. Stice-Lawrence. 2017. Discussion of: 10-K Disclosure Repetition and Managerial Reporting Incentives: What have we learned and where do we go with textual research? Journal of Financial Reporting 2 (1):133-138.

Eickhoff, M., and N. Neuss. 2017. Topic modelling methodology: its use in information systems and other managerial disciplines.In Proceedings of the 25th European Conference on Information Systems (ECIS). Germany, University of Göttingen.

Ettredge, M. L., S. Scholz, and C. Li. 2007. Audit fees and auditor dismissals in the Sarbanes‐Oxley era. Accounting Horizons 21 (4):371-386.

Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review 80 (2):539-561.

Feldman, R., S. Govindaraj, J. Livnat, and B. Segal. 2010. Management’s tone change, post earnings announcement drift and accruals. Review of Accounting Studies 15 (4):915-953.

Fontaine, R., H. Khemakhem, and D. N. Herda. 2016. Audit committee perspectives on mandatory audit firm rotation: Evidence from Canada. Journal of Management & Governance 20 (3):485-502.

Francis, J. R. 2004. What do we know about audit quality? The British Accounting Review 36 (4):345-368.

Gerakos, J., and C. Syverson. 2017. Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive. Review of Accounting Studies 22 (4):1582-1594.

Gramling, A. A., J. Krishnan, and Y. Zhang. 2011. Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms? Auditing: A Journal of Practice & Theory 30 (3):59-79.

Gul, F. A., S. Y. K. Fung, and B. Jaggi. 2009. Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics 47 (3):265-287.

Gunny, K. A., and T. C. Zhang. 2013. PCAOB Inspection Reports and Audit Quality. Journal of Accounting and Public Policy 32 (2):136-160.

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描述 碩士
國立政治大學
會計學系
109353031
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109353031
資料類型 thesis
dc.contributor.advisor 張祐慈zh_TW
dc.contributor.advisor Chang, Yu-Tzuen_US
dc.contributor.author (Authors) 李馥聿zh_TW
dc.creator (作者) 李馥聿zh_TW
dc.date (日期) 2022en_US
dc.date.accessioned 1-Jul-2022 16:04:56 (UTC+8)-
dc.date.available 1-Jul-2022 16:04:56 (UTC+8)-
dc.date.issued (上傳時間) 1-Jul-2022 16:04:56 (UTC+8)-
dc.identifier (Other Identifiers) G0109353031en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/140577-
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) 109353031zh_TW
dc.description.abstract (摘要) 本研究聚焦於受PCAOB檢查下，會計師事務所的檢查報告第一部份所揭露的審計缺陷是否對其客戶數量變動產生影響。過去文獻指出，PCAOB檢查報告所揭露的內容可以作為衡量會計師事務所審計品質的指標。本研究以客戶數量淨變動、簽約客戶數量的變動以及解約客戶數量的變動，三個不同角度衡量客戶數量的流失或增加，藉以探討客戶數量變動與揭露審計缺陷之關聯。結合LDA(Latent Dirichlet Allocation)對揭露內容所作之主題分類，本研究實證結果顯示，PCAOB檢查報告第一部份若有揭露審計缺陷及、揭露審計缺陷之性質及揭露審計缺陷客戶比，確實會對會計師事務所的客戶數量產生影響。此外，本研究進一步探討揭露之查核案件缺失數量，發現客戶查核案件缺失對客戶數量比例越高則可能導致客戶數量之流失。透過本研究之發現，除了拓展對PCAOB檢查報告第一部份所揭露內容之分析，也讓會計師事務所能越加注重其審計品質。zh_TW
dc.description.abstract (摘要) This research examines whether the disclosure content of PCAOB inspection part I report affects the number of audit clients. Prior literatures have shown that the PCAOB inspection report might be used to asses audit quality of the audit firm. This study examines the correlation between inspection part I reports and the number of audit clients by utilizing measures in the difference number of audit clients as well as the number of audit clients engaging or dismissing. When combined with LDA(Latent Dirichlet Allocation) findings on topic classifications, we find no matter audit clients are potential or original, whether inspection part I reports disclose the audit deficiencies, the classifications of the audit deficiencies or the number of the audit client deficiencies impact on the outcomes of the number of audit clients. This study extent prior research on PCAOB inspection report. The findings in this study would provide more convinced reasons to focus on PCAOB inspection report for better audit quality.en_US
dc.description.tableofcontents 壹、 緒論 1
貳、 PCAOB檢查制度沿革 5
一、 PCAOB之簡介 5
二、 PCAOB檢查 6
參、 文獻探討與假說發展 9
一、 PCAOB檢查報告與審計品質 9
二、 客戶的選擇與審計品質 10
三、 PCAOB檢查報告與客戶的選擇 11
四、 機器學習與LDA的應用 11
五、 總結假說 13
肆、 研究方法 15
一、 實證模型及變數衡量 15
(一) 假說 15
(二) 研究問題 19
二、 樣本選取 22
伍、 實證結果與分析 25
一、 樣本分布狀況 25
二、 敘述性統計 25
三、 相關性分析 29
四、 實證結果分析 33
(一) 假說H1之實證結果 33
(二) 研究問題RQ1之實證結果 37
五、 追加測試 41
陸、 結論與建議 47
一、 研究結論 47
二、 研究限制與建議 48
參考文獻 50
附錄一 58
附錄二 60
附錄三 64		zh_TW
dc.format.extent 2300150 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109353031en_US
dc.subject (關鍵詞) 檢查報告揭露之缺陷zh_TW
dc.subject (關鍵詞) 客戶選擇事務所之考量zh_TW
dc.subject (關鍵詞) 事務所客戶數量變動zh_TW
dc.subject (關鍵詞) LDA主題分析zh_TW
dc.subject (關鍵詞) Audit deficiencies from PCAOB inspection reporten_US
dc.subject (關鍵詞) The switching consideration of audit firmen_US
dc.subject (關鍵詞) Number of audit clientsen_US
dc.subject (關鍵詞) LDA content analysisen_US
dc.title (題名) 運用機器學習探索PCAOB檢查報告第一部份主題內容與會計師事務所客戶數量之關聯性zh_TW
dc.title (題名) Employing Machine Learning to Study on the Correlation between the First Part of PCAOB Inspection Report and the Number of Audit Clientsen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Abbott, L. J., K. A. Gunny, and T. C. Zhang. 2013. When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors. Auditing: A Journal of Practice & Theory 32 (2):1-31.

Acito, A. A., C. E. Hogan, and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review 93 (2):1-35.

Amin, K., J. Krishnan, and J. S. Yang. 2014. Going concern opinion and cost of equity. Auditing: A Journal of Practice & Theory 33 (4):1-39.

Aobdia, D. 2018. The impact of the PCAOB individual engagement inspection process—Preliminary evidence. The Accounting Review 93 (4):53-80.

Asthana, S. C., S. Balsam, and J. Krishnan. 2010. Corporate governance, audit firm reputation, auditor switches, and client stock price reactions: The Andersen experience. International Journal of Auditing 14 (3):274-293.

Bao, Y., and A. Datta. 2014. Simultaneously discovering and quantifying risk types from textual risk disclosures. Management Science 60 (6):1371-1391.

Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review 71 (4):443-465.

Beasley, M. S., J. V. Carcello, D. R. Hermanson, and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons 14 (4):441-454.

Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1):1-24.

Bell, T. B., M. Causholli, and W. R. Knechel. 2015. Audit firm tenure, non‐audit services, and internal assessments of audit quality. Journal of Accounting Research 53 (3):461-509.

Blacconiere, W. G., and M. L. DeFond. 1997. An investigation of independent audit opinions and subsequent independent auditor litigation of publicly-traded failed savings and loans. Journal of Accounting and Public Policy 16 (4):415-454.

Blei, D. M., A. Y. Ng, and M. I. Jordan. 2003. Latent dirichlet allocation. Journal of Machine Learning Research 3 (Jan):993-1022.

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.

Boone, J. P., I. K. Khurana, and K. Raman. 2015. Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality? The Accounting Review 90 (2):405-441.

Brown, N. C., R. M. Crowley, and W. B. Elliott. 2020. What are you saying? Using topic to detect financial misreporting. Journal of Accounting Research 58 (1):237-291.

Burnham, T. A., J. K. Frels, and V. Mahajan. 2003. Consumer switching costs: A typology, antecedents, and consequences. Journal of the Academy of Marketing Science 31 (2):109-126.

Carcello, J. V., C. Hollingsworth, and S. A. Mastrolia. 2011. The effect of PCAOB inspections on Big 4 audit quality. Research in Accounting Regulation 23 (2):85-96.

Carleo, G., I. Cirac, K. Cranmer, L. Daudet, M. Schuld, N. Tishby, L. Vogt-Maranto, and L. Zdeborová. 2019. Machine learning and the physical sciences. Reviews of Modern Physics 91 (4):045002.

Cecchini, M., H. Aytug, G. J. Koehler, and P. Pathak. 2010. Detecting management fraud in public companies. Management Science 56 (7):1146-1160.

Christensen, B. E., S. M. Glover, T. C. Omer, and M. K. Shelley. 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research 33 (4):1648-1684.

Church, B. K., and L. B. Shefchik. 2012. PCAOB inspections and large accounting firms. Accounting Horizons 26 (1):43-63.

Clatworthy, M. A., and M. J. Jones. 2006. Differential patterns of textual characteristics and company performance in the chairman`s statement. Accounting, Auditing & Accountability Journal 19 (4):493-511.

Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20 (3):297-322.

Curme, C., T. Preis, H. E. Stanley, and H. S. Moat. 2014. Quantifying the semantics of search behavior before stock market moves. Proceedings of the National Academy of Sciences 111 (32):11600-11605.

Daugherty, B., D. Dickins, and W. A. Tervo. 2011. Negative PCAOB inspections of triennially inspected auditors and involuntary and voluntary client losses. International Journal of Auditing 15 (3):231-246.

DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3):183-199.

DeFond, M. L., and C. S. Lennox. 2011. The effect of SOX on small auditor exits and audit quality. Journal of Accounting and Economics 52 (1):21-40.

DeFond, M. L., K. Raghunandan, and K. R. Subramanyam. 2002. Do non–audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research 40 (4):1247-1274.

Ding, K., B. Lev, X. Peng, T. Sun, and M. A. Vasarhelyi. 2020. Machine learning improves accounting estimates: evidence from insurance payments. Review of Accounting Studies 25 (3):1098-1134.

Dyer, T. A., M. H. Lang, and L. Stice-Lawrence. 2017. Discussion of: 10-K Disclosure Repetition and Managerial Reporting Incentives: What have we learned and where do we go with textual research? Journal of Financial Reporting 2 (1):133-138.

Eickhoff, M., and N. Neuss. 2017. Topic modelling methodology: its use in information systems and other managerial disciplines.In Proceedings of the 25th European Conference on Information Systems (ECIS). Germany, University of Göttingen.

Ettredge, M. L., S. Scholz, and C. Li. 2007. Audit fees and auditor dismissals in the Sarbanes‐Oxley era. Accounting Horizons 21 (4):371-386.

Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review 80 (2):539-561.

Feldman, R., S. Govindaraj, J. Livnat, and B. Segal. 2010. Management’s tone change, post earnings announcement drift and accruals. Review of Accounting Studies 15 (4):915-953.

Fontaine, R., H. Khemakhem, and D. N. Herda. 2016. Audit committee perspectives on mandatory audit firm rotation: Evidence from Canada. Journal of Management & Governance 20 (3):485-502.

Francis, J. R. 2004. What do we know about audit quality? The British Accounting Review 36 (4):345-368.

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dc.identifier.doi (DOI) 10.6814/NCCU202200560en_US