| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (作者) | 簡駿貿 | zh_TW |
| dc.creator (作者) | 簡駿貿 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 11-九月-2009 17:21:06 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:21:06 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:21:06 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0091353031 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30152 | - |
| 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) | 91353031 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 在美國，會計師界多主張受到不公平的法律對待，一直到現在，他們對於未偵測到的重大財務報表誤述，多需負起「連帶賠償」的責任，因此近二十年來會計師團體一直極力爭取更為寬鬆的「比例賠償」制度，終於在最近幾年得到逐步地改善；但另一方面，投資人則擔心「比例賠償」制度的實施，將會使得投資人在面臨被告經理人沒有能力償還賠償時，無法從被告會計師身上取得補償而降低對其之保護。有鑑於此項議題之爭議不斷，本研究欲藉由檢視會計師法律責任會如何影響經理人的舞弊行為以及會計師的查核努力，以釐清會計師法律責任對審計失敗的影響。 本研究修正Patterson and Wright (2003)的分析模型，進一步以經理人策略性選擇舞弊金額的情況加入賽局模型，探討在審計品質只受會計師查核努力與其同時受到會計師查核努力和經理人舞弊金額的兩種審計情境下，不同會計師法律賠償責任對於會計師最適查核努力和經理人舞弊金額選擇之影響。 □ 本研究發現，無論在何種審計情境下，若會計師被裁定應負擔法律賠償比率與其早先的查核努力水準間有相當程度之敏感性時，則在比例賠償制度下，會計師的查核努力水準將會大於連帶賠償制度下所投入的水準，如此將使得財務報表的查核品質提升，增加對投資人事前的保護。本研究之結果希冀能提供國內主管機關在制訂會計師法律賠償責任時的參考依據。 | zh_TW |
| dc.description.abstract (摘要) | In America, the audit profession contends legal practices treat auditors unfairly. Until recently, they have been held jointly and severally liable for undetected material misstatements and have had to pay their own legal fees whether or not they prevail in court. Hence, they have asked for proportionate liability regime in decades and have got some success. A primary concern about proportionate liability is its potential effects on stockholders. Opponents claim that proportionate liability would decrease investor protection when managers are bankrupt due to the reduction in compensatory payments from auditors. Until now, this controversy still exists. To understand how auditor’s legal liability affects audit failure, this study focuses on the impacts of auditor’s legal liability on management fraud and audit effort. Based on Patterson and Wright (2003) analytical model, this study investigates the effectiveness of proportionate liability in reducing the amount of management fraud and the audit failure rate relative to joint and several liability in two strategic audit settings: one that audit quality is affected by audit effort and one that audit quality is affected by both audit effort and the amount of management fraud. My results show that a proportionate liability rule with large marginal liability relief for audit quality can effectively decrease the amount of management fraud and the audit failure rate relative to joint and several liability in both strategic audit settings. This result would provide valuable reference in auditor’s legal liability determination for policy-makers and regulators. | en_US |
| dc.description.tableofcontents | 第一章 緒論………………………………………………………………1 第一節 研究動機…………………………………………………………1 第二節 研究主題…………………………………………………………3 第三節 研究架構…………………………………………………………4 第二章 經理人舞弊及會計師責任之介紹與其文獻之探討……………6 第一節 舞弊的本質………………………………………………………6 第二節 解決舞弊之道……………………………………………………19 第三節 經理人舞弊及其法律責任………………………………………38 第四節 會計師的法律責任………………………………………………47 第五節 會計師法律責任、審計品質與經理人舞弊之相關文獻探討…59 第三章 模型分析…………………………………………………………61 第一節 基本模型…………………………………………………………62 第二節 預期報酬…………………………………………………………65 第三節□▼聾尷R…………………………………………………………68 第四節 不同情境下的均衡分析…………………………………………69 第四章 結論與建議………………………………………………………90 第一節 結論………………………………………………………………90 第二節□膍s限制與建議…………………………………………………92 參考文獻……………………………………………………………………94 附錄一………………………………………………………………………98 附錄二………………………………………………………………………105 附錄三………………………………………………………………………107 附錄四………………………………………………………………………108 附錄五………………………………………………………………………109 圖表目次 圖次 圖1.1 本研究架構圖………………………………………………………5 圖2.1 舞弊三角形圖………………………………………………………14 圖2.2 察覺舞弊模型圖……………………………………………………36 圖2.3 懲戒會計師流程圖…………………………………………………55 圖2.4 歷年懲戒會計師之原因件數圖……………………………………56 圖2.5 會計師受停業處分之月份分配圖…………………………………57 圖2.6 會計師懲戒公告時間落差圖………………………………………58 圖3.1 基本賽局模型………………………………………………………67 圖3.2 (情境一)比例賠償制下查核努力與會計師賠償比例之關係圖…75 圖3.3 (情境一)比例賠償制下查核努力與會計師無須賠償比例之關 係圖.………………………………………………………………76 圖3.4 (情境一)比例賠償制下查核努力與其對於賠償比例影響之關係 圖…………………………………………………………………76 圖3.5 (情境一)兩種會計師法律賠償制度下之均衡查核努力分析圖 ……………………………………………………………………77 圖3.6 (情境二)比例賠償制下查核努力與會計師賠償比例之關係圖 ……………………………………………………………………86 圖3.7 (情境二)比例賠償制下查核努力與會計師無須賠償比例之關係 圖.…………………………………………………………………87 圖3.8 (情境二)比例賠償制下查核努力與其對於賠償比例影響之關係 圖.…………………………………………………………………87 圖3.9 (情境二)兩種會計師法律賠償制度下之均衡查核努力分析 圖…………………………………………………………………88 表次 表2.1 舞弊類型彙整表………………………………………………8 表2.2 舞弊、非法事項及錯誤之區別表……………………………12 表2.3 三種以交易為基礎之主動偵測舞弊方法的優缺點比較表…26 表2.4 經理人編製財務報表相關刑事責任之法條整理表…………40 表2.5 經理人編製財務報表相關民事責任之法條整理表…………43 表2.6 投資人保護中心團體訴訟一覽表……………………………45 表2.7 會計師查核財務報表相關刑事責任之法條整理表…………48 表2.8 會計師查核財務報表相關民事責任之法條整理表…………49 表2.9 會計師查核財務報表相關行政責任之法條整理表…………50 表2.10 四項會計師懲戒之主要原因及處分表………………………56 表2.11 會計師受除名處分原因分析表………………………………57 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091353031 | en_US |
| dc.subject (關鍵詞) | 會計師法律賠償責任 | zh_TW |
| dc.subject (關鍵詞) | 連帶賠償 | zh_TW |
| dc.subject (關鍵詞) | 比例賠償 | zh_TW |
| dc.subject (關鍵詞) | 經理人舞弊 | zh_TW |
| dc.subject (關鍵詞) | Auditor`s legal liability | en_US |
| dc.subject (關鍵詞) | Joint and several liability | en_US |
| dc.subject (關鍵詞) | Proportionate liability | en_US |
| dc.subject (關鍵詞) | Management fraud | en_US |
| dc.title (題名) | 會計師法律責任對經理人舞弊與會計師查核努力水準之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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