| dc.contributor.advisor | 戚務君 | zh_TW |
| dc.contributor.author (作者) | 許淑琇 | zh_TW |
| dc.creator (作者) | 許淑琇 | zh_TW |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 18-九月-2009 09:01:12 (UTC+8) | - |
| dc.date.available | 18-九月-2009 09:01:12 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-九月-2009 09:01:12 (UTC+8) | - |
| dc.identifier (其他 識別碼) | 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 |
| dc.format.extent | 39773 bytes | - |
| dc.format.extent | 41198 bytes | - |
| dc.format.extent | 44510 bytes | - |
| dc.format.extent | 43110 bytes | - |
| dc.format.extent | 49804 bytes | - |
| dc.format.extent | 126342 bytes | - |
| dc.format.extent | 124682 bytes | - |
| dc.format.extent | 150770 bytes | - |
| dc.format.extent | 46830 bytes | - |
| dc.format.extent | 103065 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| dc.format.mimetype | application/pdf | - |
| 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 |
| dc.relation.reference (參考文獻) | 一、中文部分 | zh_TW |
| dc.relation.reference (參考文獻) | 沈維民，1997，企業之盈餘管理：以「會計方法選用」和「應計項目認列」為例，管理評論，第十六卷第一期，11-38頁。 | zh_TW |
| dc.relation.reference (參考文獻) | 金成隆、林修葳及張永芳，1999，強制性財務預測與盈餘管理關係：20%門檻限制之研究，中國財務學刊，第七卷第一期，59-96頁。 | zh_TW |
| dc.relation.reference (參考文獻) | 林嬋娟、洪櫻芬及薛敏正，1997，財務困難公司之盈餘管理實證研究，管理學報，第十四卷第一期，15-38頁。 | zh_TW |
| dc.relation.reference (參考文獻) | 張文靜、周玲臺與林修葳，2001，審計品質對維持前期盈餘績效公司盈餘管理行為影響之研究，證券市場發展季刊、第十三卷第二期， 31-70頁。 | zh_TW |
| dc.relation.reference (參考文獻) | 李建然，許書偉，陳政芳，2002，非審計服務對審計獨立性之影響：從非審計服務與異常應計數之關係探討，發表於2002會計理論與實務研討會，台北：國立台北大學。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳育成，2002，臺灣金融業的壞帳管理及相關研究，管理評論，第二十一卷第四期，1-17頁 | zh_TW |
| dc.relation.reference (參考文獻) | 黃馨儀，1997。會計師提供非審計服務之研究，國立台灣大學會計學研究所未出版碩士論文，。 | zh_TW |
| dc.relation.reference (參考文獻) | 蔡慧玲，1998。企業對會計師事務所非審計服務需求研究，台灣大學會計研究所未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 翁文課，1999。非審計服務、事務所規模與審計公費之關聯性研究，國立中正大學會計學研究所未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 林松樹，2001。大陸台商對非審計服務需求之研究，國立台灣大學會計學研究所未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 胡靜妮，2002，非審計服務與會計師獨立性關係之實證研究，國立台北大學會計學研究所未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 王秋梅，2002，會計師事務所管理顧問服務之研究，私立靜宜大學未出版碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 王兼善，2003，非審計服務業務與會計師獨立性—對會計師出具繼續經營疑慮意見之影響，國立台北大學會計學研究所未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 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聯性研究，國立政治大學會計學研究所未出版之碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 二、英文部分 | zh_TW |
| dc.relation.reference (參考文獻) | Abdel-khalik, A. R. (1990). The jointness of audit fees and demand for MAS: a self-selection analysis. Contemporary Accounting Research 6 : 295-322. | zh_TW |
| dc.relation.reference (參考文獻) | Arruňada, B. (1999). The economics of audit quality: Private incen-tives and the regulation of audit and non-audit services. Norwell, Massachusetts: Kluwer Academic Publishers. | zh_TW |
| dc.relation.reference (參考文獻) | Ashbaugh, H. and Lafond, R., & Mayhew, B. (2003) Do Nonaudit Services Compromise Auditor Independence? Further Evidence. Working paper, University of Wisconsin - Madison - Department of Accounting and Information Systems. | zh_TW |
| dc.relation.reference (參考文獻) | Bartov, E., (1993). The timing of asset sales and earnings manipulation. The Accounting Review (October): 840-855. | zh_TW |
| dc.relation.reference (參考文獻) | Bartov, E., Gul, F., & Tsui, J. (2001). Discretionary accruals model and audit qualification. Journal of Accounting and Economics, 30(3), 421-452. | zh_TW |
| dc.relation.reference (參考文獻) | Beck, B., Frecka, T., & Somomon, I. (1988a). A model of the market for MAS : Knowledge spillovers and auditor-auditee bonding. Journal of Accounting Literature, 7(1), 50-64. | zh_TW |
| dc.relation.reference (參考文獻) | Beck, B., Frecka, T., & Somomon, I. (1988b). An empirical analysis of the relationship between MAS involvement and auditor ten-ure: Implications for auditor independence. Journal of Account-ing Literature, 7(1), 65-84. | zh_TW |
| dc.relation.reference (參考文獻) | Becker, C. L., M.L. Defond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management, Contemporary Accounting Research (Spring): 1-24. | zh_TW |
| dc.relation.reference (參考文獻) | Beeler, J. D., and J. E. Hunton. 2001. Contingent economic rents: Precursors to predecisional distortion of client information. Working paper, University of South Carolina. | zh_TW |
| dc.relation.reference (參考文獻) | Brown, L. D. 2001. A temporal analysis of earnings surprise: Profit versus losses. Journal of Accounting Research 39: 221-241. | zh_TW |
| dc.relation.reference (參考文獻) | Davis, R., Ricchiute, N., & Trompeter, G. (1993). Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review, 68(1), 135-150. | zh_TW |
| dc.relation.reference (參考文獻) | DeAngelo, L. 1981. Auditor Independence, Low-Balling, and Disclosure Regulation. Journal of Accounting and Economics, 113-127. | zh_TW |
| dc.relation.reference (參考文獻) | DeAngelo, L.E. 1986. Accounting numbers as market valuation substitute: a study of management buyouts of public stockholders. The Accounting Review 61: 400-420. | zh_TW |
| dc.relation.reference (參考文獻) | Dechow, P., and R. Sloan. 1991, Executive incentives and horizon problem. Journal of Accounting and Economics 14(1): 51-89. | zh_TW |
| dc.relation.reference (參考文獻) | Dechow, P., Sloan, R., & Sweeney, A. (1995). Detecting earning management. The Accounting Review, 70(2), 193-225. | zh_TW |
| dc.relation.reference (參考文獻) | Dee, C.C. Lulseged, A.A., Nowlin, T.S. (2002). Earnings Quality and Auditor Independence: An Examination Using Non-audit Fee Data. Working paper, Florida State University - Department of Accounting. | zh_TW |
| dc.relation.reference (參考文獻) | Defond, M. L., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66: 643-655. | zh_TW |
| dc.relation.reference (參考文獻) | Defond, M. L., and J. Jiambalvo. 1993. Factors related to auditor-clientdisagreements over income-increasing accounting methods. Contemporary Accounting Research 9: 411-431. | zh_TW |
| dc.relation.reference (參考文獻) | Defond, M. L. and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics17: 14-176. | zh_TW |
| dc.relation.reference (參考文獻) | Defond, M., Raghunandan, K., & Subramanyam, K. (2002). Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Re-search, 40(4), 1247-1274. | zh_TW |
| dc.relation.reference (參考文獻) | Dhaliwal, G., L. Salamon, and E. D. Smith, 1990. The Effect of Owner Versus Management Control on the Choice of Accounting Methods. Journal of Accounting and Economics 25:36-67. | zh_TW |
| dc.relation.reference (參考文獻) | Firth, M. (1997). The provision of nonaudit services by accounting firms to their audit clients. Contemporary Accounting Research, 14 (2), 1-21. | zh_TW |
| dc.relation.reference (參考文獻) | 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 18:17-34. | zh_TW |
| dc.relation.reference (參考文獻) | Frankel, R., Marilyn, J., & Nelson, K. (2002). The relations between auditors’ fee for nonaudit services and earnings management. The Accounting Review, 77(1), 71-105. | zh_TW |
| dc.relation.reference (參考文獻) | Friedlan, J. (1994). “Accounting choices of issuers of initial public offerings.” Contemporary Accounting Research. 1-31. | zh_TW |
| dc.relation.reference (參考文獻) | Gilson, S.C.1989. Management turnover and financial distress. Journal of Financial (December): 241-262. | zh_TW |
| dc.relation.reference (參考文獻) | Glezen, G. W., and J. A. Millar. 1985. An empirical investigation of stockholder reaction to disclosures required by ASR No. 250. Journal of Accounting Research 23: 859-870. | zh_TW |
| dc.relation.reference (參考文獻) | Gul, F.A., Chen, C.J.P., Tsui, J.S.L. (2003). Discretionary Accounting Accruals, Managers` Incentives and Audit Fees. Working paper, City University of Hong Kong - Department of Accountancy. | zh_TW |
| dc.relation.reference (參考文獻) | Hand J. R., 1989. Did firms undertake debt-equity swaps for an accounting paperprofit or true financial gain? The Accounting Review (October): 587-623. | zh_TW |
| dc.relation.reference (參考文獻) | Healy, P. M., (1985). The effect of bonus schemes on accounting deci-sions. Journal of Accounting and Economics, 7(1), 85-107. | zh_TW |
| dc.relation.reference (參考文獻) | Jensen ,Michael, and William Meckling,1976, Theory of the firm：Managerial behavior, agency costs, and ownership structure, Journal of Financial Economics 38:29-58. | zh_TW |
| dc.relation.reference (參考文獻) | Jones, J. (1991). Earnings management during import relief investiga-tions. Journal of Accounting Research, 29(2), 193-228. | zh_TW |
| dc.relation.reference (參考文獻) | Lees, F. 1981, “Public disclosure of corporate earnings forecasts, ” New York, NY : the conference Board. | zh_TW |
| dc.relation.reference (參考文獻) | Lys, T., and R. L. Watts. 1994. Lawsuits against auditors. Journal of Accounting Research 32: 65-93. | zh_TW |
| dc.relation.reference (參考文獻) | Magee, R., and M. Tesng. 1990. Audit pricing and independence. The Accounting Review 65: 315-336. | zh_TW |
| dc.relation.reference (參考文獻) | Matsumoto, D. 2002. Management’s incentives to avoid negativeearnings surprise. The Accounting Review 77 (3): 483-514. | zh_TW |
| dc.relation.reference (參考文獻) | Palmrose, Z. 1986. Audit Fees and Auditor Size: Further Evidence. Journalof Accounting Research 24:97-110 | zh_TW |
| dc.relation.reference (參考文獻) | Palmrose, Z. (1988). An analysis of auditor litigation and audit service quality. The Accounting Review, 63(1), 55-73. | zh_TW |
| dc.relation.reference (參考文獻) | Parkash, M., and C. F. Venable. 1993. Auditee incentives for auditee independence: The case of nonaudit services. The Accounting Review (Supplement): 175-202. | zh_TW |
| dc.relation.reference (參考文獻) | Reckers, P.M.J. and A.J. Stagliano. “The CPA’s Non-Audit Services.” The CPA Journal (February 1980): 25-28 | zh_TW |
| dc.relation.reference (參考文獻) | Reynolds, K., & Francis, J. (2001). Does size matter? The influence of large clients on office-level auditor reporting decision. Journal of Accounting and Economics, 30(3), 375-400. | zh_TW |
| dc.relation.reference (參考文獻) | Rangan, S. 1998. Earnings management and the performanceof seasoned equity offering. Journal of Financial Economics 50: 101-122. | zh_TW |
| dc.relation.reference (參考文獻) | Scheiner, J. H. and J. E. Kiger. 1982. An empirical investigation ofauditor involvement in non-audit services. Journal of Accounting Research (Autumn)： 482-496. | zh_TW |
| dc.relation.reference (參考文獻) | Scheiner, J. H. 1984. The impact of SEC nonaudit service disclosure requirements on independent auditors and their clients: An empirical investigation. Journal of Accounting Research22: 789-797. | zh_TW |
| dc.relation.reference (參考文獻) | Schipper, Katherine, 1989, Commentary on earnings management, Accounting Horizons 3, 91-102. | zh_TW |
| dc.relation.reference (參考文獻) | Simunic, D. (1984). Auditing, consulting, and auditor independence. Journal of Accounting Research, 22(2), 679-702. | zh_TW |
| dc.relation.reference (參考文獻) | Teoh, S.H., I. Welch, and T.J. Wong, 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50, 63-99. | zh_TW |
| dc.relation.reference (參考文獻) | Wines, G.“Auditor Independence, Audit Qualifications and the Provision of Non-Audit services：A Note.”, Accounting & Finance, May 1994, pp.75-86. | zh_TW |
| dc.relation.reference (參考文獻) | Zmijewski, M. E. and R. L. Hagerman. 1981. An income strategy approach to the positive theory of accounting standard setting/ choice. Journal of Accounting and Economics 3: 129-150. | zh_TW |
