| dc.contributor.advisor | 周玲臺 | zh_TW |
| dc.contributor.author (Authors) | 賴盈真 | zh_TW |
| dc.creator (作者) | 賴盈真 | zh_TW |
| dc.date (日期) | 2007 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:40:40 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:40:40 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:40:40 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0953530141 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30330 | - |
| 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) | 95353014 | zh_TW |
| dc.description (描述) | 96 | zh_TW |
| dc.description.abstract (摘要) | 本研究主要探討準強制性會計師輪調機制與客戶公司審計品質(以盈餘反應係數為代理變數)的關聯性，並藉由檢視在此機制下有進行會計師輪調之公司與未進行會計師輪調之公司的盈餘反應係數、會計師輪調後後續年度的盈餘反應係數以及採行所間/所內會計師輪調的盈餘反應係數來檢視準強制性會計師輪調機制對審計品質的潛在影響力，進而瞭解該機制的實施成效。 本研究發現，雖然迴歸結果顯示有進行會計師輪調樣本之盈餘反應係數大於未進行會計師輪調樣本的盈餘反應係數，投資大眾認為有進行會計師輪調之公司其審計品質優於未進行會計師輪調之公司，與本研究之預期方向相符；但由於結果並未達顯著水準，表示在投資人心中，準強制性會計師輪調機制並未對公司審計品質造成太大的影響。就輪調之後續年度審計品質變化而言，在輪調後第一年及第二年的盈餘反應係數較輪調當年度為低；雖然結果不顯著，卻顯示市場認知的審計品質在會計師輪調後初期有下降的現象，可能是投資人認為繼任會計師在查核初期對受查者事業的不熟悉，將導致審計品質下降所致。 就事務所間輪調與事務所內輪調之效果而言，本研究的實證結果指出投資人認為在應輪調年度採行會計師所間輪調較所內輪調更能提昇審計品質，但結果亦不顯著。至於在所間輪調下，事務所規模是否會影響審計品質之問題探討，根據所間輪調樣本的營運狀況與財務比率，本研究發現選擇將查核會計師由非四大會計師事務所更換至四大會計師事務所的公司擁有較佳的營運狀況與財務體質，與大眾直覺及預期相符。 | zh_TW |
| dc.description.abstract (摘要) | This study is mainly discussing the association between quasi-mandatory auditor rotation system in Taiwan and the audit quality (use earnings response coefficient, ERC, as proxy) of company by examining the ERC of companies that do not rotate their audit-partner versus companies that rotate their audit-partner under this system, analyzing the change of ERC in the follow-up years after audit-partner rotation, and comparing the difference of ERC between audit-firm rotation and audit-partner rotation. The empirical results indicate that, although insignificant, investors perceive the audit quality of companies which rotate their audit-partner is better than the audit quality of the companies that do not rotate. This means, in investors’ thought, the quasi-mandatory auditor rotation system doesn’t work in audit quality promotion. For the change of the audit quality in the years after audit-partner rotation, this study finds out the audit quality the market perceived will go down in the first and the second year after audit-partner rotation due to the successors’ unfamiliarity with their clients. Furthermore, the result insignificantly points out that the public think audit-firm rotation is more useful in audit quality improving than audit-partner rotation. As to the question that whether the scale of audit firm influence audit quality, the evidence from the operation data and financial ratio of audit-firm rotated sample in this study suggests that the companies which rotate their audit-partner from non-Big4 to Big4 have superior operational performance and sounder financial condition than companies rotate their audit-partner in other ways. This result is consistent with the intuition of the public and the expectation of this study. | en_US |
| dc.description.tableofcontents | 第一章 緒論……………………………………………………………………2 第一節 研究動機與目的………………………………………………………2 第二節 研究問題………………………………………………………………7 第三節 研究貢獻………………………………………………………………8 第四節 論文架構………………………………………………………………10 第二章 文獻探討………………………………………………………………12 第一節 審計品質之衡量………………………………………………………12 第二節 會計師任期與審計品質之理論關係…………………………………17 第三節 會計師輪調與審計品質………………………………………………21 第三章 研究方法………………………………………………………………26 第一節 假說建立………………………………………………………………26 第二節 模型架構………………………………………………………………29 第三節 變數衡量………………………………………………………………31 第四節 樣本選取………………………………………………………………35 第五節 會計師回任……………………………………………………………41 第四章 實證結果分析…………………………………………………………43 第一節 敘述性統計……………………………………………………………44 第二節 迴歸分析與結果………………………………………………………53 第三節 敏感性分析……………………………………………………………63 第五章 結論與建議……………………………………………………………66 第一節 研究結論………………………………………………………………66 第二節 研究限制與後續研究之建議…………………………………………68 參考文獻………………………………………………………………………69 中文部分………………………………………………………………………69 英文部分………………………………………………………………………70 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0953530141 | en_US |
| dc.subject (關鍵詞) | 強制性會計師輪調 | zh_TW |
| dc.subject (關鍵詞) | 會計師事務所所間輪調 | zh_TW |
| dc.subject (關鍵詞) | 審計品質 | zh_TW |
| dc.subject (關鍵詞) | 盈餘反應係數 | zh_TW |
| dc.subject (關鍵詞) | 會計師任期 | zh_TW |
| dc.subject (關鍵詞) | 會計師回任 | zh_TW |
| dc.title (題名) | 準強制性會計師輪調與盈餘反應係數之關聯性研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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