| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (作者) | 李秉叡 | zh_TW |
| dc.creator (作者) | 李秉叡 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 11-九月-2009 17:34:51 (UTC+8) | - |
| dc.date.available | 11-九月-2009 17:34:51 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-九月-2009 17:34:51 (UTC+8) | - |
| dc.identifier (其他 識別碼) | 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 |
| dc.relation.reference (參考文獻) | 國外文獻 | zh_TW |
| dc.relation.reference (參考文獻) | 1. Basu, Sudipta. 1995. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting & Economics Vol.24, No.1：p. 3. | zh_TW |
| dc.relation.reference (參考文獻) | 2. Becker, C. L. DeFond, J. Jiambalvo, and K. R. Surbramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research Vol.15, No.1：p. 323. | zh_TW |
| dc.relation.reference (參考文獻) | 3. Carcello, Joseph V., Hermanson, Roger H., McGrath, Neal T. 1992. Audit quality attributes: the perceptions of audit partners, preparers, and financial statement users. Auditing Vol.11, No.1：p. 1. | zh_TW |
| dc.relation.reference (參考文獻) | 4. Christian Leuz, Robert E Verrecchia. 1994. The economic consequences of increased disclosure. Journal of Accounting Research Vol.38：p. 91. | zh_TW |
| dc.relation.reference (參考文獻) | 5. Craswell, Allen T, Francis, Jere R, Taylor, Stephen L. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting & Economics Vol.20, No.3：p. 297. | zh_TW |
| dc.relation.reference (參考文獻) | 6. DeAngelo, Linda Elizabeth. 1981a. Auditor independence, `low balling`, and disclosure regulation. Journal of Accounting & Economics Vol.3, No.2：p. 113. | zh_TW |
| dc.relation.reference (參考文獻) | 7. DeAngelo, Linda Elizabeth. 1981b. Auditor size and audit quality. Journal of Accounting & Economics Vol.3, No.3：p. 183. | zh_TW |
| dc.relation.reference (參考文獻) | 8. DeAngelo, Linda Elizabeth. 1986. Accounting numbers as market valuation substitutes: a study of management buyouts of public stockholders. The Accounting Review Vol.61, No.3：p. 400. | zh_TW |
| dc.relation.reference (參考文獻) | 9. DeAngelo, Linda Elizabeth, 1988. Managerial competition, information costs, and corporate governance: the use of accounting performance measures in proxy contests. Journal of Accounting & Economics Vol.10, No.1：p. 3. | zh_TW |
| dc.relation.reference (參考文獻) | 10. Dechow, Patricia M. 1994. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting & Economics Vol.18, No.1：p. 3. | zh_TW |
| dc.relation.reference (參考文獻) | 11. Dechow, Patricia M, Sloan, Richard G, Sweeney, Amy P. 1995. Detecting earnings management. The Accounting Review Vol.70, No.2：p. 193. | zh_TW |
| dc.relation.reference (參考文獻) | 12. DeFond, Mark L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing Vol.11, No.1：p. 16. | zh_TW |
| dc.relation.reference (參考文獻) | 13. DeFond, Mark L., Jiambalvo, James. 1991. Incidence and circumstances of accounting errors. The Accounting Review Vol.66, No.3：p. 643. | zh_TW |
| dc.relation.reference (參考文獻) | 14. Defond, M. L., and J. Jiambalvo. 1993. Factors related to auditor-client disagreements over income-increasing accounting methods. Contemporary Accounting Research Vol.9, No.2：p. 415. | zh_TW |
| dc.relation.reference (參考文獻) | 15. DeFond, Mark L, Jiambalvo, James. 1994. Debt convenant violation and manipulation of accruals. Journal of Accounting & Economics Vol. 17：p. 145. | zh_TW |
| dc.relation.reference (參考文獻) | 16. DeFond, Mark L, Park, Chul W. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting & Economics Vol.23, No.2：p. 115. | zh_TW |
| dc.relation.reference (參考文獻) | 17. Eli Bartov, Ferdinand A Gul, Judy S L Tsui. 2000. Discretionary-accruals models and audit qualifications. Journal of Accounting & Economics Vol.30, No.3：p. 421. | zh_TW |
| dc.relation.reference (參考文獻) | 18. 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 & Theory Vol.18, No.2：p. 17. | zh_TW |
| dc.relation.reference (參考文獻) | 19. Francis, Jere R., Wilson, Earl R. 1988. Auditor changes: a joint test of theories relating to agency costs and auditor differentiation. The Accounting Review Vol.63, No.4：p. 663. | zh_TW |
| dc.relation.reference (參考文獻) | 20. Friedlan, John M. 1994. Accounting choices of issuers of initial public offerings. Contemporary Accounting Research Vol.11, No.1：p. 1 | zh_TW |
| dc.relation.reference (參考文獻) | 21. Fudenberg, Drew, Tirole, Jean. 1995. A theory of income and dividend smoothing based on incumbency rates. The Journal of Political Economy Vol.103, No.1：p. 75. | zh_TW |
| dc.relation.reference (參考文獻) | 22. Healy, Paul M., Kaplan, Robert S.. 1985. The effect of bonus schemes on accounting decisions/comment. Journal of Accounting & Economics Vol.7：p. 85. | zh_TW |
| dc.relation.reference (參考文獻) | 23. Hirst, D. E. 1999. Auditor sensitivity to earnings management. Contemporary Accounting Research Vol.11, No.1：p. 405. | zh_TW |
| dc.relation.reference (參考文獻) | 24. Jeff L Payne, Sean G Robb. 2000. Earnings management: The effect of ex ante earnings expectations. Journal of Accounting, Auditing & Finance Vol.15, No.4：p. 371. | zh_TW |
| dc.relation.reference (參考文獻) | 25. Jennifer J. Jones. 1991. Earnings management during import relief investigations. Journal of Accounting Research Vol.29, No.2：p. 193. | zh_TW |
| dc.relation.reference (參考文獻) | 26. Jeong-Bon Kim, Richard Chung, and Michael Firth. 2003. Auditor conservatiam, asymmetric monitoring, and earnings management. Contemporary Accounting Research Vol.20, No.2：p. 323. | zh_TW |
| dc.relation.reference (參考文獻) | 27. John M. Friedlan. 1994. Accounting choice of issuers of initial public offering. Contemporary Accounting Research Vol.11, No.1：p. 1. | zh_TW |
| dc.relation.reference (參考文獻) | 28. Joseph V Carcello, Terry L Neal. 2003. Audit committee characteristics and auditor dismissals following "new" going-concern reports. The Accounting Review Vol.78, No.1：p. 95. | zh_TW |
| dc.relation.reference (參考文獻) | 29. Krishnan. 1994. Auditor switching and conservatism. Accounting Review Vol.69, No.1：p. 200. | zh_TW |
| dc.relation.reference (參考文獻) | 30. Lys, T., and R. L. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research Vol.32 (Supplement)：p. 65. | zh_TW |
| dc.relation.reference (參考文獻) | 31. Mark S Beasley, Kathy R Petroni. 2001. Board independence and audit-firm type. Auditing Vol.20, No.1：p. 97. | zh_TW |
| dc.relation.reference (參考文獻) | 32. McNichols, Maureen, Wilson, G. Peter, DeAngelo, Linda. 1988. Evidence of earnings management from the provision for bad debts; discussion. Journal of Accounting Research Vol.26：p. 1. | zh_TW |
| dc.relation.reference (參考文獻) | 33. Palmrose, Zoe-Vonna. 1986. Audit fees and auditor size: further evidence. Journal of Accounting Research Vol.24, No.1：p. 97. | zh_TW |
| dc.relation.reference (參考文獻) | 34. Palmrose, Zoe-Vonna. 1988. An analysis of auditor litigation and auditor service quality. The Accounting Review Vol.63, No.1：p. 55. | zh_TW |
| dc.relation.reference (參考文獻) | 35. Perry, Susan E, Williams, Thomas H. 1994. Earnings management preceding management buyout offers. Journal of Accounting & Economics Vol.18, No.2：p. 157. | zh_TW |
| dc.relation.reference (參考文獻) | 36. Press, Eric G., Weintrop, Joseph B. 1990. Accounting-based constraints in public and private debt agreements: their association with leverage and impact on accounting choice. Journal of Accounting & Economics Vol.12：p. 65. | zh_TW |
| dc.relation.reference (參考文獻) | 37. Rangan, Srinivasan. 1998. Earnings management and the performance of seasoned equity offerings. Journal of Financial Economics Vol.50, No.1：p. 101. | zh_TW |
| dc.relation.reference (參考文獻) | 38. Ron Kasznik. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research Vol.37, No.1：p. 57. | zh_TW |
| dc.relation.reference (參考文獻) | 39. Shockley, Randolph A., Holt, Robert N. 1983. A behavioral investigation of supplier differentiation in the market for audit services. Journal of Accounting Research Vol.21, No.2：p. 545. | zh_TW |
| dc.relation.reference (參考文獻) | 40. Siew Hong Teoh, Ivo Welch T J Wong. 1998. Earnings management and the long--run market performance of initial public offerings. The Journal of Finance Vol.53, No.6：p. 1935. | zh_TW |
| dc.relation.reference (參考文獻) | 41. Simunic and Stein. 1996. The impact of litigation risk on audit pricing：a review of the economics and the evidence. Auditing：A Journal of Practice & Theory Vol.15 (Supplement)：p. 119. | zh_TW |
| dc.relation.reference (參考文獻) | 42. St. Pierre, K., and J. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. Accounting Review Vol.59, No.2：p. 242. | zh_TW |
| dc.relation.reference (參考文獻) | 43. Teoh, Siew Hong, Welch, Ivo, Wong, T J. 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics Vol.50, No.1：p. 63. | zh_TW |
| dc.relation.reference (參考文獻) | 44. Watts, RL, Zimmerman, JL. 1986. Positive accounting theory // review. CMA Vol.60, No.6：p. 64. | zh_TW |
| dc.relation.reference (參考文獻) | 國內文獻 | zh_TW |
| dc.relation.reference (參考文獻) | 1. 王宏文，2000，地雷股盈餘管理行為之研究，國立政治大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 2. 王脩斐，1996，盈餘管理偵測模型之評估，國立政治大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 3. 吳尚仁，2001，我國上市上櫃公司管理盈餘組成項目之研究，中原大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 4. 李明娟，1994，臺灣新上市公司盈餘管理之再探討，東吳大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 5. 呂相瑩，1999，審計品質變動與代理成本之研究，國立政治大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 6. 林裕雄，1996，列入全額交割股上市公司盈餘管理之實證研究，國立中央大學企業管理研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 7. 洪振詠，1997，會計師事務所產業經驗與新上市公司簽證市場關聯性之探討，東吳大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 8. 孫建華，2000，現金增資與盈餘管理關係再研究，國立政治大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 9. 馬瑜霙，2003，我國獨立董事與獨立監察人之屬性與盈餘管理之關連性研究 | zh_TW |
| dc.relation.reference (參考文獻) | 10. 郭文瑞，2001，我國國營事業盈餘管理之研究，國防管理學院資源管理研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 11. 張哲文，2001，我國新上櫃公司盈餘管理行為之研究，國立台北大學企業管理研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 12. 陳家齊，1997，我國新上市公司實質盈餘管理之研究，國立政治大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 13. 莊碧玉，2000，台灣上市公司損益平穩化行為影響因素之研究，東吳大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 14. 楊承澔，2001，景氣循環與企業經營績效、盈餘管理關聯性之探討，國立政治大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 15. 葉容真，2001，財務危機企業之盈餘管理─以台灣上市公司為例，國防管理學院資源管理研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 16. 臧芝君，1992，新上市公司會計師聲譽與盈餘管理關係之研究，國立政治大學會計研究所未出版碩士論文 | zh_TW |
| dc.relation.reference (參考文獻) | 17. 賴建文，2002，上市公司長期損益平穩化行為影響因素之實證研究，逢甲大學會計與財稅研究所未出版碩士論文 | zh_TW |
