| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (Authors) | 李秉叡 | zh_TW |
| dc.creator (作者) | 李秉叡 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:34:51 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:34:51 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:34:51 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0913530221 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30275 | - |
| 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) | 91353022 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 本研究延伸Becker et al. ( 1998 )六大會計師事務所審計效率高於非六大的研究，探討會計師事務所在面對管理階層不同之盈餘管理動機時，也就是當會計師與管理階層兩者間的盈餘報導動機衝突或一致時，會計師事務所的監督功能是否對稱。本研究認為高審計品質的會計師事務所在決定盈餘報導時，會比低審計品質的會計師事務所更加保守，因為高品質之會計師事務所面對審計失敗伴隨而來的訴訟成本遠較其他會計師事務所來的高，使得會計師事務所對於客戶採用增加所得的會計政策會保持較高的專業懷疑態度，抑制客戶虛增盈餘，因此，當管理者產生增加所得的盈餘報導動機時，衝突就會發生；反之，當客戶採用減少所得的會計政策，基於會計上的穩健原則，會計師事務所干涉程度則較低，使客戶較易進行減少所得的盈餘管理，故會計師事務所的監督功能不具對稱性。 而本研究結果顯示，當客戶有增加所得的盈餘管理動機時，代表高審計品質的五大與產業專家會計師事務所的客戶所報導的裁量性應計顯著低於非五大與非產業專家之會計師事務所，表示在會計師事務所與管理階層的盈餘報導動機有衝突時，五大與產業專家會計師事務所的審計品質較佳，較能抑制客戶利用裁量性應計進行增加所得的盈餘管理；反之，當客戶有減少所得的盈餘管理動機時，五大與產業專家會計師事務所的客戶所報導的裁量性應計也顯著低於非五大與非產業專家之會計師事務所，表示在會計師事務所與管理階層的盈餘報導動機相一致時，五大與產業專家會計師事務所的審計品質反而較低，容許客戶利用裁量性應計進行減少所得的盈餘管理。此實證結果支持本研究之假說，當會計師事務所與管理階層的盈餘報導動機發生衝突(一致)時，五大與產業專家會計師事務所的審計品質高(低)於非五大與非產業專家會計師事務所，監督功能不具對稱性。 | zh_TW |
| dc.description.abstract (摘要) | The research of Becker et al ( 1998 ) found that the big 6 CPA firms’ audit efficiency was higher than the non-big 6 CPA firms’ audit efficiency. This research extends Becker’s research and discusses whether the surveillance function of CPA firms is symmetrical or not when CPA firms face different earnings management motives of the management. In other words, when the earnings management motives between CPAs and management are conflict or consistent, whether will result in different audit quality level or not. We thought that the CPA firms with high audit quality are more conservative than those with low audit quality when deciding the reported earnings. Because the lawsuit cost of the CPA firms with high audit quality is much greater than the lawsuit cost of other CPA firms when facing the audit defeat. Thus the high audit quality CPA firms maintain the higher specialized suspicion on their customers who use the accounting policy to increase their earnings and restrain their earnings management. Therefore, when the management has the motive to increase reported earnings, the conflict will occur; on the contrary, when the management has the motive to decrease reported earnings, the CPA firms will tolerate their customers making earnings management to decrease the reported earnings base on the conservatism of accounting, so the surveillance function of CPA firms will decline and become not symmetry. According to our research, we find that when the management has the motive to increase reported earnings, the reported discretionary accruals of the management audited by the big 5 and industrial expert CPA firms are much lower than those audited by the non-big 5 and non- industrial expert CPA firms. It means when the motive of earnings reporting between the CPA firms and management is conflict, the audit quality of the big 5 and industrial expert CPA firms is much better, and they can restrain their customer using the discretionary accruals to increase their earnings. On the other hand, when the management has the motive to decrease reported earnings, the reported discretionary accruals of the management audited by the big 5 and industrial expert CPA firms are also much lower than those audited by the non-big 5 and non- industrial expert CPA firms. It means when the motive of earnings reporting between the CPA firms and management is consistent, the audit quality of the big 5 and industrial expert CPA firms is much lower instead, and they tolerate their customer using the discretionary accruals to decrease their earnings. This result of statistics test supports our hypotheses. When the earnings reporting motive between the CPA firms and the management is conflict ( consistent ), the audit quality of big 5 and industrial expert CPA firms is higher ( lower ) than other CPA firms’ audit quality. The surveillance function does not have the symmetry. | en_US |
| dc.description.tableofcontents | 目錄………………………………………………………………………i 表目錄………………………………………………………………… ii 圖目錄…………………………………………………………………iii 第一章 緒論………………………………………………………… 1 第一節 研究動機與目的………………………………………………1 第二節 研究主題………………………………………………………6 第三節 論文架構………………………………………………………7 第四節 研究流程………………………………………………………8 第二章 文獻探討………………………………………………………9 第一節 國內外盈餘管理相關文獻……………………………………9 第二節 五大與產業專家會計師事務所審計品質相關文獻……… 24 第三章 研究假說、變數定義與迴歸模型………………………… 29 第一節 研究假說…………………………………………………… 29 第二節 實證變數定義……………………………………………… 32 第三節 資料來源與樣本選取……………………………………… 38 第四節 迴歸模型…………………………………………………… 39 第四章 實證結果與分析…………………………………………… 41 第一節 敍述性統計………………………………………………… 41 第二節 兩階段處理效果迴歸模型分析…………………………… 50 第五章 研究結論與建議…………………………………………… 66 第一節 研究結論…………………………………………………… 66 第二節 研究限制…………………………………………………… 67 第三節 研究建議…………………………………………………… 68 參考文獻 …………………………………………………………… 69 表 目 錄 【表1.1-1】Becker et al. ( 1998 )與Kim et al. ( 2003 )研 究之比較………………………………………………… 2 【表3.2-1】控制變數彙總表…………………………………………37 【表3.3-1】樣本篩選表………………………………………………38 【表4.1-1】以五大與非五大會計師事務所區分……………………42 【表4.1-2】以產業專家與非產業專家會計師事務所區分…………43 【表4.1-3】裁量性應機敘述統計量…………………………………45 【表4.1-4】以管理階層的盈餘管理動機區分………………………46 【表4.1-5】以盈餘管理之動機區分五大與非五大會計師事務所之 樣本………………………………………………………47 【表4.1-6】以盈餘管理之動機區分產業專家與非產業專家會計師 事務所之樣本……………………………………………48 【表4.1-7】相關係數表………………………………………………49 【表4.2-1】Two-Stage treatment effects model(with B5) —Auditor choice model………………………………51 【表4.2-1續】Two-Stage treatment effects model(with B5) —Accrual choice model………………………………52 【表4.2-2】Two-Stage treatment effects model(with AssetsPro) —Auditor choice model………………………………57 【表4.2-2續】Two-Stage treatment effects model (with AssetsPro) —Accrual choice model……… 58 【表4.2-3】Two-Stage treatment effects model(with Assets10) —Auditor choice model………………………………60 【表4.2-3續】Two-Stage treatment effects model (with Assets10) —Accrual choice model…………61 【表4.2-4】Two-Stage treatment effects model(with Assets15) —Auditor choice model………………………………62 【表4.2-4續】Two-Stage treatment effects model (with Assets15) —Accrual choice model…………63 【表4.2-5】Two-Stage treatment effects model(with Assets20) —Auditor choice model………………………………64 【表4.2-5續】Two-Stage treatment effects model (with Assets20) —Accrual choice model…………65 圖 目 錄 【圖1-1】 研究流程…………………………………………………… 8 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0913530221 | en_US |
| dc.subject (關鍵詞) | 審計品質 | zh_TW |
| dc.subject (關鍵詞) | 裁量性應計 | zh_TW |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | audit quality | en_US |
| dc.subject (關鍵詞) | discretionary accruals | en_US |
| dc.subject (關鍵詞) | earnings management | en_US |
| dc.title (題名) | 會計師的監督功能--對稱或不對稱 | zh_TW |
| dc.type (資料類型) | thesis | en |
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