| dc.contributor.advisor | 周玲臺教授 | zh_TW |
| dc.contributor.author (作者) | 施妙樺 | zh_TW |
| dc.creator (作者) | 施妙樺 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 11-九月-2009 17:20:38 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:20:38 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:20:38 (UTC+8) | - |
| dc.identifier (其他 識別碼) | 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 |
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