| dc.contributor.advisor | 周玲臺教授 | zh_TW |
| dc.contributor.author (Authors) | 施妙樺 | zh_TW |
| dc.creator (作者) | 施妙樺 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:20:38 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:20:38 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:20:38 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0091353020 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30148 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 91353020 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 因為經濟環境之變遷，事務所不僅提供客戶審計服務，亦同時提供非審計服務；然而同時提供非審計服務是否會影響事務所獨立性之問題，一直是爭議的議題。2001年安隆案的爆發，使得事務所是否能同時提供非審計服務，更加受到關注。我國證管會因應安隆案，於2002年修訂「證券發行人財務報告編製準則」第22條，要求符合下列條件之一時（一）公司給予簽證會計師、簽證會計師所屬事務所及其關係企業之非審計公費佔審計公費之比率達四分之一以上，（二）非審計公費達新台幣五十萬元以上者，公司必須在財務報告揭露審計與非審計公費之金額及非審計服務的內容。因此本研究即根據上述之規定下，取得公司之審計與非審計公費金額，藉此探討公費對事務所獨立性之影響。 本研究根據Frankel et al. (2002)、Chung and Kallapur (2003)、Reynolds et al. (2004)與Ashbaugh et al. (2003)之研究，探討我國上市、上櫃、興櫃公司之審計、非審計公費是否會影響審計人員之獨立性。 研究結果發現，以客戶之審計公費來衡量客戶對事務所之重要性時，客戶重要性高低，並未與盈餘管理程度有顯著之關連。以非審計公費金額衡量客戶對事務所之重要性時，發現當客戶之非審計公費越高時，審計人員容許客戶增加盈餘之裁量性應計數越多，顯示會計師之獨立性受到非審計公費金額高低之影響。此外，本研究另以客戶之公費結構來探討非審計公費對事務所之影響，發現客戶之非審計公費佔其總公費比率越高時，客戶增加盈餘之裁量性應計數亦越大。 | zh_TW |
| dc.description.tableofcontents | 目錄 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 6 第三節 論文架構 10 第二章 文獻探討 12 第一節 審計品質 12 第二節 審計與非審計公費 21 第三節 盈餘管理 43 第三章 研究方法 48 第一節 研究假說 48 第二節 實證模型與變數衡量 56 第三節 研究樣本與期間 63 第四節 分析方法 64 第四章 實證結果與分析 65 第一節 基本統計量分析 65 第二節 複迴歸基本分析 75 第三節 迴歸分析結果 78 第五章 結論與建議 87 第一節 結論 87 第二節 研究限制 89 第三節 未來研究之建議 91 參考文獻 92 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091353020 | en_US |
| dc.subject (關鍵詞) | 審計公費 | zh_TW |
| dc.subject (關鍵詞) | 非審計公費 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.title (題名) | 審計公費、非審計公費與財務報表裁量性應計數之關連 | zh_TW |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 一、中文文獻 | zh_TW |
| dc.relation.reference (參考文獻) | 林柄凔，2000，會計師管理諮詢業務之獨立戰爭，會計研究月刊，第180期（1月）： 75-81。 | zh_TW |
| dc.relation.reference (參考文獻) | 李建然與陳政芳，2004，審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的，會計評論，第38期（1月）： 60-80 | zh_TW |
| dc.relation.reference (參考文獻) | 王兼善，2002，非審計業務與會計師獨立性-對會計師出具繼續經營疑慮意見之影響，國立台北大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 王脩斐，1996，盈餘管理偵測模型之研究，國立政治大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 紅立勝，2000，我國上市公司分析師盈餘預測與盈餘管理關聯性之實證研究，國立政治大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 胡靜妮，2001，非審計服務與會計師獨立性關係之實證研究，國立台北大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 翁文課，1998，非審計服務、事務所規模與審計公費之關聯性研究，國立中正大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 張肇夫，2002，企業非審計服務需求對會計師獨立性影響之研究，淡江大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 傅詩怡，2002，非審計服務對會計師獨立性之影響-以審計公報33號發佈前後來探討，國立成功大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 彭尚武，2002，恩隆事件後會計師事務所非審計服務供需相關之研究，雲林科技大學企業管理所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 劉家怡，1996，臺灣會計師事務所規模與審計品質關聯性之實證研究，國立中正大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 蘇美如，2002，以還原操縱前盈餘數額合理性評比盈餘管理量數模型之研究，國立成功大學會計研究所碩士論文，未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 二、英文文獻 | zh_TW |
| dc.relation.reference (參考文獻) | Antle, R., E. A. Gordon, G. Naraynamoorthy, and L. Zhou. 2002. The joint determination of audit fees, non-audit fees, and abcdrmal accruals. Working Paper. Yale School of Management. | zh_TW |
| dc.relation.reference (參考文獻) | Bartov, E. 1995. The timing of asset sales and earning manipulation. The Accounting Review 68(4): 840-855. | zh_TW |
| dc.relation.reference (參考文獻) | Beatty, R. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64: 693-709. | zh_TW |
| dc.relation.reference (參考文獻) | Beck, P. J., T. J. Frecka, and I. Solomon. 1988. A model of the market for mas and audit services: knowledge spillovers and auditor-auditee bonding. Journal of Accounting Literature 7: 50-64. | zh_TW |
| dc.relation.reference (參考文獻) | Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earning management. Contemporary Accounting Research 15: 1-24. | zh_TW |
| dc.relation.reference (參考文獻) | Benston, G. J. 1985. The market for public accounting services: demand, supply and regulation. Journal of Accounting and Public Policy 4: 33-79. | zh_TW |
| dc.relation.reference (參考文獻) | Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abcdrmal accruals. The Accounting Review 78(4): 931-955. | zh_TW |
| dc.relation.reference (參考文獻) | DeAngelo, L. E. 1981. Independence, “low balling”, and regulation. Journal of Accounting and Economics 3: 113-127. | zh_TW |
| dc.relation.reference (參考文獻) | Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70(2): 193-225. | zh_TW |
| dc.relation.reference (參考文獻) | DeFond, M., and M. Jiambalvo. 1998. Auditor changes and discretionary accrual. Journal of Accounting and Economics 25: 35-68. | zh_TW |
| dc.relation.reference (參考文獻) | Ferdinand, A. G., P. C. Charles, and S. L. T. Judy. 2003. Discretionary accounting accruals, managers’ incentives, and audit fees. Contemporary Accounting Research 20(3): 441-64. | zh_TW |
| dc.relation.reference (參考文獻) | Firth, M. 1997. The provision of nonaudit services by accounting firms to their audit clients. Contemporary Accounting Research 14(2): 1-21. | zh_TW |
| dc.relation.reference (參考文獻) | Frankel, R., M. Johnson, and K. Nelson. 2002 The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review 77(Supplement): 71-105. | zh_TW |
| dc.relation.reference (參考文獻) | Healy, P. and T. Lys. 1986. Auditor changes following big eight mergers with non-big eight audit firms. Journal of Accounting and Public Policy 5: 251-265. | zh_TW |
| dc.relation.reference (參考文獻) | Hermalin, B., and M. Weisbach. 2003. Boards of directors as an endogenously determined insititution: a survey of the economic literature. Economic Policy Review 9(1): 7-26. | zh_TW |
| dc.relation.reference (參考文獻) | Jensen, M., and W. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (October): 305-360. | zh_TW |
| dc.relation.reference (參考文獻) | Matsumoto, D. A. 2001. Management incentives to avoid negative earnings surprises. The Accounting Review 77(3): 483-513. | zh_TW |
| dc.relation.reference (參考文獻) | Palmrose, Z. V. 1986. Audit fees and auditors size: further evidence. Journal of Accounting Research 24(1): 97-110. | zh_TW |
| dc.relation.reference (參考文獻) | Palmrose, Z. V. 1987. Litigation and independent auditors: the role of business failures and management fraud. Auditing: A Journal of Practice and Theory, spring: 97-103. | zh_TW |
| dc.relation.reference (參考文獻) | Raghunandan, K., W. J. Read, and J. S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons 17(3): 223-234. | zh_TW |
| dc.relation.reference (參考文獻) | Reynolds, J. K., D. R. Deis, and J. R. Francis 2004. Professional service fees and auditor objectivity. Auditing : A Journal of Practice and Theory 23(1): 29-52. | zh_TW |
| dc.relation.reference (參考文獻) | Schipper, K. 1989. Commentary management. Accounting Horizons (December): 91-102. | zh_TW |
| dc.relation.reference (參考文獻) | Shockley, R. A. and R. Holt. 1983. A behavioral investigation of supplier differertiation in the market for audit services. Journal of Accounting Research 21(2): 545-564. | zh_TW |
| dc.relation.reference (參考文獻) | Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22(2): 679-701. | zh_TW |
| dc.relation.reference (參考文獻) | Skinner, D. J., and R. G. Sloan. 2002. Earnings surprises, growth expectation, an stock return or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies 7(2/3): 289-312. | zh_TW |
| dc.relation.reference (參考文獻) | Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68(2): 346-366. | zh_TW |
| dc.relation.reference (參考文獻) | Teoh, S. H., Wong, T. J., and Gita, R. Rao. 1998. Are accruals duringinitial publicofferings opportunistic? Review of Accounting Studies 3(2): 175-208. | zh_TW |
| dc.relation.reference (參考文獻) | Warfield, T., J. Wild, and K. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20: 61-91. | zh_TW |
| dc.relation.reference (參考文獻) | Watts, R. L., and J. L. Zimmerman. 1979. The demand for and supply of accounting theories: the market for excuses. The Accounting Review 2(1): 273-303. | zh_TW |
| dc.relation.reference (參考文獻) | Whisenant, S., S. Sankaraguruswamy, and K. Raghunandan. 2003. Evidence on the joint determination of audit and non-audit fees. Journal of Accounting Research 41(4): 721-744. | zh_TW |
