| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (Authors) | 許淑琇 | zh_TW |
| dc.creator (作者) | 許淑琇 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:01:12 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:01:12 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:01:12 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0091353030 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34212 | - |
| 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) | 91353030 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 美國在2001年10月爆發了安達信(Anderson)-安隆（Enron）案，對整個企業界造成極大的衝擊，提供非審計服務究竟是否會影響財務報表品質引起廣泛討論。因證期會於民國九十二年一月三十日新修正「證券發行人財務報告編製準則」第二十二條，使得資訊相對過往較易取得，雖因研究限制使得樣本不具良好代表性，但在某種程度上仍能提供一定的參考價值，故本研究擬仿效Frankel et al. (2002)之研究，探討在台灣會計師提供非審計服務及審計服務是否會對財務報表品質造成影響；本研究以Threshold（公司實際每股盈餘-分析師預測每股盈餘）及裁量性應計(discretionary accrual)做為財務報表品質之代理變數。本研究發現上市公司並未因審計公費及非審計公費較高而有進行盈餘管理，但上櫃公司卻會因審計公費及非審計公費較高而進行盈餘管理。 | zh_TW |
| dc.description.abstract (摘要) | The collapse of Enron and the conflict of interest surrounding their auditors Arthur Anderson, particularly the effect non-audit fees on the quality of the audited financial statements, have resulted in numerous changes to the regulations effectively limiting the level of non-audit service accounting firms can offer to their clients.The Taiwan SEC enacted new regulations forcing public companies that meet certain criteria, to disclose the level of audit and non-audit fees paid to accounting firms. This resulted in the availability of information that was previously unobtainable. However, concerns still remain, as research is restricted because the number of companies reporting represents a small percentage of the companies in Taiwan. Nonetheless, this research hopes to use the data from the reporting companies to examine the relationship between the quality of the financial statement and the level of fees paid to accounting firms.We intent to use an adaptation of the Frankel et al. (2002) model to study the companies in Taiwan. Using data provided by the companies we intend to demonstrate a causal relationship between the level of non-audit fees and the quality of the accounting statement. We used Threshold and discretionary accrual to represent the quality of the financial statement.We found that for the companies listed on the TAIEX there was no relationship between the quality of the financial statements and the level of audit and non-audit fees; however for companies trading on the OTC market we found there was a causal relationship. | en_US |
| dc.description.tableofcontents | 第一章 緒論…………………………………………………… 1第一節 研究動機及目的…………………………………… 1第二節 研究問題…………………………………………… 4第三節 研究架構………………………………………… 5第二章 文獻探討………………………………………………… 6 第一節 非審計服務………………………………………… 6第二節 盈餘管理…………………………………………… 12第三節 非審計服務與盈餘管理或獨立性關聯性實證分析…18第三章 研究方法………………………………………………… 25第一節 研究假說…………………………………………… 25第二節 樣本選取…………………………………………… 29第三節 會計師公費敘述性統計…………………………… 31第四節 變數定義、衡量與迴歸模型……………………… 33第四章 實證結果與分析………………………………………… 41第一節 樣本敘述性統計量………………………………… 41第二節 Threshold實證結果………………………………. 47第三節 裁量性應計實證結果……………………………… 57第五章 研究結論與建議……………………………………… 62第一節 研究結論 ………………………………………… 62第二節 研究限制…………………………………………… 65第三節 研究建議…………………………………………… 65參考文獻…………………………………………………………… 66表目錄表3-1 研究假說彙總表…………………………………………… 28表3-2 91年底上市、上櫃及興櫃公司之樣本…………………… 29表3-3 樣本公司產業分佈狀況…………………………………… 30表3-4 會計師公費敘述性統計量………………………………… 32表3-5 會計師公費敘述性統計量-會計師別…………………… 32表3-6 門檻變數彙總表…………………………………………… 33表3-7 變數衡量彙總表…………………………………………… 40表4-1 敘述性統計值……………………………………………… 43表4-2 相關係數矩陣……………………………………………… 45表4-3 Threshold -SPOS…………………………………………… 50表4-4 Threshold -SNEG…………………………………………… 53表4-5 Threshold結果彙總表…………………………………… 56表4-6 裁量性應計絕對值迴歸式統計值………………………… 59表4-7 裁量性應計迴歸式統計值………………………………… 60表5-1 研究結果彙總表…………………………………………… 64圖目錄圖1-1 研究架構圖………………………………………………… 5圖3-1 財務預測門檻(SPOS)……………………………………… 26圖3-2 財務預測門檻(SNEG)……………………………………… 26 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091353030 | en_US |
| dc.subject (關鍵詞) | 盈餘管理 | zh_TW |
| dc.subject (關鍵詞) | 非審計公費 | zh_TW |
| dc.subject (關鍵詞) | 審計公費 | zh_TW |
| dc.subject (關鍵詞) | 裁量性應計 | zh_TW |
| dc.subject (關鍵詞) | earnings management | en_US |
| dc.subject (關鍵詞) | non-audit fee | en_US |
| dc.subject (關鍵詞) | audit fee | en_US |
| dc.subject (關鍵詞) | discretionary accrual | en_US |
| dc.title (題名) | 非審計公費及審計公費與財務報表品質關聯性之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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