學術產出-Theses
Article View/Open
Publication Export
-
題名 我國會計師懲戒制度與審計品質
The Study on Disciplinary System of Auditor and Audit Quality作者 陳瑄嬪
Chen, Xuan-Pin貢獻者 徐愛恩
陳瑄嬪
Chen, Xuan-Pin關鍵詞 會計師
會計師懲戒制度
審計品質
裁決性應計數
CPA
Disciplinary System of Auditor
Audit Quality
Discretionary Accruals日期 2023 上傳時間 1-Sep-2023 14:40:14 (UTC+8) 摘要 本研究旨在探討我國目前的會計師懲戒制度對於督促會計師履行其專業義務的有效性，以及主管機關裁罰對會計師的警示作用和會計師在接受處分後是否會改善其查核品質。本研究將首先介紹我國的會計師懲戒制度，並分析2014年至2023年期間金融監督管理委員會公布的會計師懲戒案件之特性，以提供對未來制定會計師持續提升審計品質的指引，分析後發現懲戒案件數量呈現減少的趨勢，顯示隨著產業及懲戒制度的發展，會計師愈來愈注重自身執業品質，以避免受主管機關懲戒。此外，本研究使用實證方法探討我國會計師懲戒制度和審計品質之間的關聯性，根據過去文獻，採用裁決性應計數之絕對值作為審計品質之代理變數，測試在懲戒前後，其審計品質是否明顯改善，並將懲戒種類依照程度分為懲戒程度輕者與懲戒程度重者，以測試受懲戒之會計師，其審計品質改善程度是否會依照懲戒程度之輕重而有所改變。研究結果顯示，樣本公司之簽證會計師受懲戒後，其管理當局盈餘管理幅度顯著縮小，顯示會計師在受懲戒後有修正其查核程序，改善審計品質，這反映了懲戒對會計師行為的警示作用。然而，懲戒程度對審計品質的影響未能明確顯示。
This study aims to examine the effectiveness of the current disciplinary system for accountants in our country in ensuring their compliance with professional obligations, as well as the deterrent effect of regulatory penalties and the subsequent improvement in their audit quality. The research will provide an overview of our country`s accountant disciplinary system and analyze the characteristics of disciplinary cases disclosed by the Financial Supervisory Commission between 2014 and 2023. Using empirical methods, the study will explore the relationship between the disciplinary system and audit quality. Discretionary accruals will serve as a proxy variable for audit quality, testing whether there is a significant improvement before and after disciplinary actions and whether the severity of the disciplinary measures affects the extent of improvement. The findings indicate that disciplined engagement auditors in the sample firms show a significant reduction in earnings management, suggesting that accountants adjust their audit procedures and enhance audit quality in response to disciplinary actions. However, the impact of the severity of disciplinary measures on audit quality remains inconclusive.參考文獻 江景清，1999，審計品質與合夥人輪調制度之探討，東吳大學會計研究所碩士論文。李承易，1999，我國會計師法律責任之研究－會計師懲戒案例分析，國立中正大學會計學研究所碩士論文。李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24卷4期：103-126。周政文，2018，會計師簽證財務報表不實之民事責任—以我國與日本法之比較為中心，國立臺灣大學法律學院法律學研究所碩士論文。周家瀅，2021，會計師證券交易法財報不實民事責任之判決趨勢研究，國立臺灣大學會計研究所碩士論文。林志潔與林孝倫，2010，從力霸案論臺灣會計師簽證財報不實之法律責任:一個實證的分析，臺大法學論叢，第39卷3期：223-288。林秀玲，2014，會計師事務所審計品質評估，國立中央大學企業管理學系碩士論文。林郁馨，2014，投資人的諾亞方舟──投資人保護中心與證券團體訴訟之實證研究，月旦法學雜誌，第229期：75-97。林凱薰、張瑀珊與王貞靜，2010，盈餘管理誘因、實質盈餘管理與應計項目盈餘管理之關聯性：中國大陸的證據，2010 會計理論與實務研討會論文集。俞洪昭、戚務君與李承易，2000，我國會計師受懲戒原因與種類之關聯性分析，風險管理學報，第2卷2期：37-56。胡美如，2014，論我國會計師財務報表簽證不實之民事責任，中原大學財經法律學系碩士論文。范宏書與陳慶隆，2006，強制揭露員工紅利對盈餘影響資訊之政策效果評估，會計評論，第42期：109-140。張文瀞，2001，審計品質對上市公司盈餘管理之影響，當代會計，第2卷2期：195-214。張瑞當、方俊儒與沈文華，2008，集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響，管理評論，第27卷2期：29-52。郭大維，2020，臺灣會計師懲戒處分制度之探討──以證券交易法第37條第3項為核心，月旦會計實務研究，第33期：34-40。黃荃、林月麗與陳惠珠，1998，臺灣會計師簽證責任與歷來受處分案例之探討，會計研究月刊，第153期：76-82。廖秀梅與洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，第11卷，第2期：151-178。劉嘉雯與王泰昌，2008，會計師任期與審計品質之關連性研究，管理評論，第27卷4期：1-28。劉漢妮，1999，我國會計師懲戒制度之研究，國立臺灣大學會計學系碩士學位論文。蔡佩欣，2014，我國會計師懲戒制度及懲戒因果之研究，國立臺灣大學會計學系碩士學位論文。蔡依臻與胡瓊元，2012，客戶信任對審計品質之影響，大葉大學會計資訊學系碩士班。謝一震，2021，會計師簽證不實賠償事件之舉證責任分配與舉證減輕，國立政治大學法律學系碩士論文。蘇裕惠，2005，會計師任期與審計品質，當代會計，第6卷，第2期：187-220。Aharony, J., C.-W. J. Lee, and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research 38(1): 103-126.Anthony, J. H., and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics 15(2-3): 203-227.Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78(3): 611-639.Bartov, E., F. A. Gul, and J. S. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics 30(3): 421-452.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.Beneish, M. D. 1999. The detection of earnings manipulation. Financial Analysts Journal 55(5): 24-36.Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24(1): 99-126.Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81(3): 653-676.Chi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1(1): 65-92.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.DeAngelo, H., L. DeAngelo, and, D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17(1-2): 113-143.DeAngelo, L. E. 1981a. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics 3(2): 113-127.DeAngelo, L. E. 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3(3), 183-199.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.Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review: 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(1-2): 145-176.Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory 18(2): 17-34.Geiger, M. A., and, K. Raghunandan. 2001. Bankruptcies, audit reports, and the reform act. Auditing: A Journal of Practice and Theory 20(1): 187-195.Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40(1-3): 3-73.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 and Theory 26(2): 117-142.Haw, I. M., D. Qi, D. Wu, and W. Wu. 2005. Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research 22(1): 95-140.Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29(2): 193-228.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.Lee, L.-W., and, S.-M. Chen. 2008. Fuzzy risk analysis based on fuzzy numbers with different shapes and different deviations. Expert Systems with Applications: 34(4): 2763-2771.Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor‐client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78(3): 779-799.Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3): 335-370.Schipper, K. 1989. Earnings management. Accounting Horizons 3(4): 91.Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research: 161-190.Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review: 346-366.Titman, S., and B. Trueman. 1986. Information quality and the valuation of new issues. Journal of Accounting and Economics 8(2): 159-172.Wallace, W. 1980. The economic role of the audit in free and regulated markets.Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory.Wikil, K. 1990. Earnings response coefficient and quality of earnings: the case of auditor change. University Microfilms International Doctoral Dissertation. 描述 碩士
國立政治大學
會計學系
110353032資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353032 資料類型 thesis dc.contributor.advisor 徐愛恩 zh_TW dc.contributor.author (Authors) 陳瑄嬪 zh_TW dc.contributor.author (Authors) Chen, Xuan-Pin en_US dc.creator (作者) 陳瑄嬪 zh_TW dc.creator (作者) Chen, Xuan-Pin en_US dc.date (日期) 2023 en_US dc.date.accessioned 1-Sep-2023 14:40:14 (UTC+8) - dc.date.available 1-Sep-2023 14:40:14 (UTC+8) - dc.date.issued (上傳時間) 1-Sep-2023 14:40:14 (UTC+8) - dc.identifier (Other Identifiers) G0110353032 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146825 - 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) 110353032 zh_TW dc.description.abstract (摘要) 本研究旨在探討我國目前的會計師懲戒制度對於督促會計師履行其專業義務的有效性，以及主管機關裁罰對會計師的警示作用和會計師在接受處分後是否會改善其查核品質。本研究將首先介紹我國的會計師懲戒制度，並分析2014年至2023年期間金融監督管理委員會公布的會計師懲戒案件之特性，以提供對未來制定會計師持續提升審計品質的指引，分析後發現懲戒案件數量呈現減少的趨勢，顯示隨著產業及懲戒制度的發展，會計師愈來愈注重自身執業品質，以避免受主管機關懲戒。此外，本研究使用實證方法探討我國會計師懲戒制度和審計品質之間的關聯性，根據過去文獻，採用裁決性應計數之絕對值作為審計品質之代理變數，測試在懲戒前後，其審計品質是否明顯改善，並將懲戒種類依照程度分為懲戒程度輕者與懲戒程度重者，以測試受懲戒之會計師，其審計品質改善程度是否會依照懲戒程度之輕重而有所改變。研究結果顯示，樣本公司之簽證會計師受懲戒後，其管理當局盈餘管理幅度顯著縮小，顯示會計師在受懲戒後有修正其查核程序，改善審計品質，這反映了懲戒對會計師行為的警示作用。然而，懲戒程度對審計品質的影響未能明確顯示。 zh_TW dc.description.abstract (摘要) This study aims to examine the effectiveness of the current disciplinary system for accountants in our country in ensuring their compliance with professional obligations, as well as the deterrent effect of regulatory penalties and the subsequent improvement in their audit quality. The research will provide an overview of our country`s accountant disciplinary system and analyze the characteristics of disciplinary cases disclosed by the Financial Supervisory Commission between 2014 and 2023. Using empirical methods, the study will explore the relationship between the disciplinary system and audit quality. Discretionary accruals will serve as a proxy variable for audit quality, testing whether there is a significant improvement before and after disciplinary actions and whether the severity of the disciplinary measures affects the extent of improvement. The findings indicate that disciplined engagement auditors in the sample firms show a significant reduction in earnings management, suggesting that accountants adjust their audit procedures and enhance audit quality in response to disciplinary actions. However, the impact of the severity of disciplinary measures on audit quality remains inconclusive. en_US dc.description.tableofcontents 壹、緒論 1一、研究背景與動機 1二、研究目的與問題 3貳、會計師懲戒制度與文獻回顧 5一、我國會計師懲戒制度之簡介 51. 民事責任 52. 刑事責任 63. 行政責任 64. 小結 8二、會計師懲戒 9三、審計品質 10參、研究設計及方法 12一、研究假說之建立 12二、變數定義 131. 審計品質 132. 主要變數 153. 控制變數 15三、實證模型 18四、資料來源與樣本選取 18肆、實證結果 21一、懲戒案例特性分析 21二、敘述性統計量與單變量分析 24三、相關係數分析 26四、複迴歸分析 28伍、研究與建議 32一、研究結論 32二、研究限制與建議 33參考文獻 34 zh_TW dc.format.extent 1727089 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353032 en_US dc.subject (關鍵詞) 會計師 zh_TW dc.subject (關鍵詞) 會計師懲戒制度 zh_TW dc.subject (關鍵詞) 審計品質 zh_TW dc.subject (關鍵詞) 裁決性應計數 zh_TW dc.subject (關鍵詞) CPA en_US dc.subject (關鍵詞) Disciplinary System of Auditor en_US dc.subject (關鍵詞) Audit Quality en_US dc.subject (關鍵詞) Discretionary Accruals en_US dc.title (題名) 我國會計師懲戒制度與審計品質 zh_TW dc.title (題名) The Study on Disciplinary System of Auditor and Audit Quality en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 江景清，1999，審計品質與合夥人輪調制度之探討，東吳大學會計研究所碩士論文。李承易，1999，我國會計師法律責任之研究－會計師懲戒案例分析，國立中正大學會計學研究所碩士論文。李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24卷4期：103-126。周政文，2018，會計師簽證財務報表不實之民事責任—以我國與日本法之比較為中心，國立臺灣大學法律學院法律學研究所碩士論文。周家瀅，2021，會計師證券交易法財報不實民事責任之判決趨勢研究，國立臺灣大學會計研究所碩士論文。林志潔與林孝倫，2010，從力霸案論臺灣會計師簽證財報不實之法律責任:一個實證的分析，臺大法學論叢，第39卷3期：223-288。林秀玲，2014，會計師事務所審計品質評估，國立中央大學企業管理學系碩士論文。林郁馨，2014，投資人的諾亞方舟──投資人保護中心與證券團體訴訟之實證研究，月旦法學雜誌，第229期：75-97。林凱薰、張瑀珊與王貞靜，2010，盈餘管理誘因、實質盈餘管理與應計項目盈餘管理之關聯性：中國大陸的證據，2010 會計理論與實務研討會論文集。俞洪昭、戚務君與李承易，2000，我國會計師受懲戒原因與種類之關聯性分析，風險管理學報，第2卷2期：37-56。胡美如，2014，論我國會計師財務報表簽證不實之民事責任，中原大學財經法律學系碩士論文。范宏書與陳慶隆，2006，強制揭露員工紅利對盈餘影響資訊之政策效果評估，會計評論，第42期：109-140。張文瀞，2001，審計品質對上市公司盈餘管理之影響，當代會計，第2卷2期：195-214。張瑞當、方俊儒與沈文華，2008，集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響，管理評論，第27卷2期：29-52。郭大維，2020，臺灣會計師懲戒處分制度之探討──以證券交易法第37條第3項為核心，月旦會計實務研究，第33期：34-40。黃荃、林月麗與陳惠珠，1998，臺灣會計師簽證責任與歷來受處分案例之探討，會計研究月刊，第153期：76-82。廖秀梅與洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，第11卷，第2期：151-178。劉嘉雯與王泰昌，2008，會計師任期與審計品質之關連性研究，管理評論，第27卷4期：1-28。劉漢妮，1999，我國會計師懲戒制度之研究，國立臺灣大學會計學系碩士學位論文。蔡佩欣，2014，我國會計師懲戒制度及懲戒因果之研究，國立臺灣大學會計學系碩士學位論文。蔡依臻與胡瓊元，2012，客戶信任對審計品質之影響，大葉大學會計資訊學系碩士班。謝一震，2021，會計師簽證不實賠償事件之舉證責任分配與舉證減輕，國立政治大學法律學系碩士論文。蘇裕惠，2005，會計師任期與審計品質，當代會計，第6卷，第2期：187-220。Aharony, J., C.-W. J. Lee, and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research 38(1): 103-126.Anthony, J. H., and K. Ramesh. 1992. Association between accounting performance measures and stock prices: A test of the life cycle hypothesis. Journal of Accounting and Economics 15(2-3): 203-227.Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78(3): 611-639.Bartov, E., F. A. Gul, and J. S. Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics 30(3): 421-452.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.Beneish, M. D. 1999. The detection of earnings manipulation. Financial Analysts Journal 55(5): 24-36.Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24(1): 99-126.Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81(3): 653-676.Chi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1(1): 65-92.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.DeAngelo, H., L. DeAngelo, and, D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17(1-2): 113-143.DeAngelo, L. E. 1981a. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics 3(2): 113-127.DeAngelo, L. E. 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3(3), 183-199.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.Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review: 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(1-2): 145-176.Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory 18(2): 17-34.Geiger, M. A., and, K. Raghunandan. 2001. Bankruptcies, audit reports, and the reform act. Auditing: A Journal of Practice and Theory 20(1): 187-195.Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40(1-3): 3-73.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 and Theory 26(2): 117-142.Haw, I. M., D. Qi, D. Wu, and W. Wu. 2005. Market consequences of earnings management in response to security regulations in China. Contemporary Accounting Research 22(1): 95-140.Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29(2): 193-228.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.Lee, L.-W., and, S.-M. Chen. 2008. Fuzzy risk analysis based on fuzzy numbers with different shapes and different deviations. Expert Systems with Applications: 34(4): 2763-2771.Myers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor‐client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78(3): 779-799.Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3): 335-370.Schipper, K. 1989. Earnings management. Accounting Horizons 3(4): 91.Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research: 161-190.Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review: 346-366.Titman, S., and B. Trueman. 1986. Information quality and the valuation of new issues. Journal of Accounting and Economics 8(2): 159-172.Wallace, W. 1980. The economic role of the audit in free and regulated markets.Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory.Wikil, K. 1990. Earnings response coefficient and quality of earnings: the case of auditor change. University Microfilms International Doctoral Dissertation. zh_TW
