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題名 會計師事務所品牌聲譽、產業專業化以及客戶重要性對財務報表品質之影響：中國審計市場之研究
作者 高淑琦
Kao ,Shu Chi
貢獻者 戚務君
高淑琦
Kao ,Shu Chi
關鍵詞 會計師事務所品牌聲譽
產業專家
客戶重要性
auditor’s brand name reputation
industry specialization
client importmance
日期 2005
上傳時間 11-九月-2009 17:38:45 (UTC+8)
摘要 本研究旨在針對中國審計市場探討財務報表品質是否受到註冊會計師事務所的品牌聲譽(reputation)、產業專業化(indusrty specialist)，及客戶重要性(client importment)之影響。
      單變量結果顯示，國際四大會計師事務所查核之財務報表品質較佳，然而，在控制其他影響財務報表品質之因素後，本研究無法發現四大所查核之財務報表品質優於非四大所查核之公司。此外，在額外考慮客戶議價能力且僅對四大會計師事務所的客戶分析當中，本研究發現在特定衡量方式下，相對於議價能力高的客戶而言，國際四大會計師事務所在面對議價能力低的客戶時，較能抑制其管理當局操縱盈餘，因此在中國，客戶議價能力在某程度上，的確傷害四大所的審計品質。
      在產業專家方面，本研究也未能發現產業專家事務所查核之公司，其財務報表品質優於非產業專家查核公司的證據。此外，本研究也無法發現客戶議價能力會對產業專家事務所造成影響。造成此結果之可能係因掛靠制度及政府之尋租行為所造成之區域性分割使得上市公司對事務所的選擇並不重視其審計品質的高低，而是更看重會計師事務所的掛靠單位，再加上中國審計市場集中度不高，使事務所無發展產業專家之誘因。
      至於客戶重要性方面，研究結果顯示當客戶支付之公費金額愈高時，即使其公費佔事務所總公費之比例並不高，仍使會計師允許客戶操弄盈餘的幅度愈大，且此現象主要反映於管理當局操弄盈餘減少時。
In this study, we examine how auditor’s brand name reputation, industry specialization, and client importmance affect the quality of financial statements in China. Using three kinds of abcdrmal accruals to proxy for earnings quality,
     our empirical results are as follows:
      First, univariate results suggest that fiancial statemenets audited by Big 4 are better than those audited by non-Big 4. But after controlling for variables established in prior work to be related to abcdrmal accruals, we find no evidence that clinets of Big 4 have lower abcdrmal accruals than clients of non-Big 4. Besides, we find that when we use discretionary accruals (DAC) to proxy for earnings quality, evidence shows that DAC are lower when clients of Big 4 are small and have little bargaining power. Therefore, client bargaining power indeed impairs audit quality in some extent in China.
      Second, we don’t find a statistically significant association between abcdrmal accruals and industry specialization. We also find no evidence that client bargaining power will affect industry specialization.
      Third, we use total fees and ratio of client’s total fees to audit firm’s total revenue as our two proxies for client importance. Evidence shows that total fees are positively associated with magnitude of abcdrmal accruals, especially when abcdrmal accruals are negative.
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描述 碩士
國立政治大學
會計研究所
92353036
94
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0923530361
資料類型 thesis
dc.contributor.advisor 戚務君zh_TW
dc.contributor.author (作者) 高淑琦zh_TW
dc.contributor.author (作者) Kao ,Shu Chien_US
dc.creator (作者) 高淑琦zh_TW
dc.creator (作者) Kao ,Shu Chien_US
dc.date (日期) 2005en_US
dc.date.accessioned 11-九月-2009 17:38:45 (UTC+8)-
dc.date.available 11-九月-2009 17:38:45 (UTC+8)-
dc.date.issued (上傳時間) 11-九月-2009 17:38:45 (UTC+8)-
dc.identifier (其他 識別碼) G0923530361en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/30312-
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) 92353036zh_TW
dc.description (描述) 94zh_TW
dc.description.abstract (摘要) 本研究旨在針對中國審計市場探討財務報表品質是否受到註冊會計師事務所的品牌聲譽(reputation)、產業專業化(indusrty specialist)，及客戶重要性(client importment)之影響。
      單變量結果顯示，國際四大會計師事務所查核之財務報表品質較佳，然而，在控制其他影響財務報表品質之因素後，本研究無法發現四大所查核之財務報表品質優於非四大所查核之公司。此外，在額外考慮客戶議價能力且僅對四大會計師事務所的客戶分析當中，本研究發現在特定衡量方式下，相對於議價能力高的客戶而言，國際四大會計師事務所在面對議價能力低的客戶時，較能抑制其管理當局操縱盈餘，因此在中國，客戶議價能力在某程度上，的確傷害四大所的審計品質。
      在產業專家方面，本研究也未能發現產業專家事務所查核之公司，其財務報表品質優於非產業專家查核公司的證據。此外，本研究也無法發現客戶議價能力會對產業專家事務所造成影響。造成此結果之可能係因掛靠制度及政府之尋租行為所造成之區域性分割使得上市公司對事務所的選擇並不重視其審計品質的高低，而是更看重會計師事務所的掛靠單位，再加上中國審計市場集中度不高，使事務所無發展產業專家之誘因。
      至於客戶重要性方面，研究結果顯示當客戶支付之公費金額愈高時，即使其公費佔事務所總公費之比例並不高，仍使會計師允許客戶操弄盈餘的幅度愈大，且此現象主要反映於管理當局操弄盈餘減少時。		zh_TW
dc.description.abstract (摘要) In this study, we examine how auditor’s brand name reputation, industry specialization, and client importmance affect the quality of financial statements in China. Using three kinds of abcdrmal accruals to proxy for earnings quality,
     our empirical results are as follows:
      First, univariate results suggest that fiancial statemenets audited by Big 4 are better than those audited by non-Big 4. But after controlling for variables established in prior work to be related to abcdrmal accruals, we find no evidence that clinets of Big 4 have lower abcdrmal accruals than clients of non-Big 4. Besides, we find that when we use discretionary accruals (DAC) to proxy for earnings quality, evidence shows that DAC are lower when clients of Big 4 are small and have little bargaining power. Therefore, client bargaining power indeed impairs audit quality in some extent in China.
      Second, we don’t find a statistically significant association between abcdrmal accruals and industry specialization. We also find no evidence that client bargaining power will affect industry specialization.
      Third, we use total fees and ratio of client’s total fees to audit firm’s total revenue as our two proxies for client importance. Evidence shows that total fees are positively associated with magnitude of abcdrmal accruals, especially when abcdrmal accruals are negative.		en_US
dc.description.tableofcontents 壹、緒論.......................................................1
      一、研究動機與目的.........................................1
      二、研究問題...............................................5
      三、研究架構...............................................6
     貳、中國審計市場之介紹.........................................7
      一、註冊會計師行業發展歷程.................................7
      二、中國審計市場之介紹.....................................9
      三、與台灣規範之比較......................................15
     參、文獻探討..................................................17
      一、盈餘管理..............................................17
      二、會計師事務所品牌......................................22
      三、產業專家..............................................25
      四、客戶重要性............................................30
      五、中國審計市場..........................................32
      六、研究延伸..............................................41
     肆、事務所品牌名聲及產業專家對財務報表品質之影響..............48
      一、研究假說..............................................48
      二、實證變數定義..........................................50
      三、實證模型..............................................55
      四、資料來源、研究期間與樣本選取..........................59
      五、敘述性統計量..........................................62
      六、迴歸結果分析..........................................81
      七、敏感性分析...........................................102
      八、小結.................................................106
     伍、客戶重要性對財務報表品質之影響...........................107
      一、研究假說.............................................107
      二、實證變數定義.........................................108
      三、實證模型.............................................109
      四、資料來源、研究期間與樣本選取.........................111
      五、敘述性統計量.........................................113
      六、迴歸結果分析.........................................118
      七、敏感性分析...........................................119
      八、小結.................................................129
     陸、研究結論與建議...........................................130
      一、研究結論.............................................130
      二、研究限制及建議.......................................132
     柒、參考文獻.................................................134
     
     表目錄
     表2-1 中國註冊會計師行業發展歷程..............................8
     表2-2 2002年中註協對變更會計師事務所之監管措施彙整表.........11
     表2-3 配股資格彙總表.........................................13
     表2-4 審計市場集中度彙整表...................................15
     表2-5 兩岸對會計師行業規範之比較表...........................16
     表3-1 盈餘管理之相關文獻.....................................43
     表3-2 偵測盈餘管理模型之相關文獻.............................44
     表3-3 會計師事務所品牌聲譽之相關文獻.........................45
     表3-4 產業專家事務所之相關文獻...............................46
     表3-5 客戶重要性之相關文獻...................................47
     表4-1 變數衡量彙總表.........................................58
     表4-2 產業代碼彙整表.........................................60
     表4-3 樣本篩選及分配表.......................................61
     表4-4 敘述性統計量－按四大非四大會計師事務所分類.............66
     表4-5 敘述性統計量－按產業專家分類...........................70
     表4-6 相關係數矩陣...........................................79
     表4-7 簽證事務所為四大或產業專家時，對會計師允許客戶操弄盈餘
     空間之影響....................................................84
     表4-8 簽證事務所為四大或產業專家時，大客戶或小客戶對會計師允
     許客戶操弄盈餘空間之差別影響..................................98
     表4-9 簽證事務所為四大或產業專家（以客戶收入為基礎）時，對會
     計師允許客戶操弄盈餘空間之影響...............................103
     表5-1 變數衡量彙總表........................................111
     表5-2 樣本篩選表............................................113
     表5-3 敘述性統計............................................115
     表5-4 以審計公費(絕對規模)衡量客戶重要性時，對會計師允許客戶
     操弄盈餘空間之影響...........................................121
     表5-5 以客戶收入佔事務所總收入比例(相對規模)衡量客戶重要性時，
     對會計師允許客戶操弄盈餘空間之影響...........................125		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0923530361en_US
dc.subject (關鍵詞) 會計師事務所品牌聲譽zh_TW
dc.subject (關鍵詞) 產業專家zh_TW
dc.subject (關鍵詞) 客戶重要性zh_TW
dc.subject (關鍵詞) auditor’s brand name reputationen_US
dc.subject (關鍵詞) industry specializationen_US
dc.subject (關鍵詞) client importmanceen_US
dc.title (題名) 會計師事務所品牌聲譽、產業專業化以及客戶重要性對財務報表品質之影響：中國審計市場之研究zh_TW
dc.type (資料類型) thesisen
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