| dc.contributor.advisor | 金成隆教授 | zh_TW |
| dc.contributor.author (作者) | 黃怡千 | zh_TW |
| dc.creator (作者) | 黃怡千 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 18-九月-2009 09:04:30 (UTC+8) | - |
| dc.date.available | 18-九月-2009 09:04:30 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-九月-2009 09:04:30 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0093353041 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34230 | - |
| 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) | 93353041 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 非審計服務究竟是否會影響會計師獨立性，長久以來即為各界關注焦點。本研究第一部分將驗證非審計服務對會計師獨立性的影響。此外，有別於美國要求全面揭露審計、非審計公費資訊，我國規定公開發行公司若符合一定門檻應揭露支付給會計師的各項公費資訊，本研究第二部份將探討我國採門檻制的公費揭露政策下，刻意隱藏公費資訊的公司，其會計師的獨立性是否會不同於無需揭露公司。最後一部份則為市場反應測試，探討市場是否能對公費資訊進行判斷，判斷公司刻意隱藏的情形並給予負面的評價。實證果發現非審計服務的提供對會計師獨立性產生負面影響，而在我國採門檻制公費揭露政策下，刻意隱藏公費資訊公司進行盈餘管理的可能性越大，若我國之公費揭露政策若能改為全面性揭露將對會計師獨立產生正面影響。此外，市場反應部份結果顯示投資人並未考慮公費資訊的內涵。關鍵詞：非審計服務、門檻制公費揭露、會計師獨立性、裁量性應計 | zh_TW |
| dc.description.abstract (摘要) | Whether or not the purchase of non audit services (NAS) impairs audit independence is the focus of a growing body of accounting research in the U.S. Using the data of Taiwanese list firms, this paper examines whether the association holds in environment other than that of the United States. In addition, compared to that in the U.S., Taiwanese Securities and Futures Bureau requires firm to disclose information on the audit and nonaudit fees under some circumstances. The second objective of this paper, therefore, is to explore whether some firms meeting the disclosure threshold have an incentive to avoid the disclosure requirement by concealing audit fee from external investors and regulators, and whether there is difference in the independence between firms which should have met the disclosure threshold otherwise and firms disclosing nonaudit fees. Finally, I investigate whether premium given by market participants varies among these two groups.We find that the purchase of NAS impairs audit independence, consistent with prior studies. We also document that firms which should have met the disclosure threshold otherwise are more likely to conduct earnings management relative to other firms, as predicted. Finally, our empirical results show that market participants are not able to distinguish these two groups. Key words: non-audit services, disclosure threshold, audit independence, discretionary accruals | en_US |
| dc.description.tableofcontents | 目錄摘要第一章 緒論第一節 研究動機與目的 1第二節 研究問題 5第三節 研究架構 6第二章 機制背景與文獻探討第一節 機制背景 8第二節 文獻探討 14第三章 研究方法第一節 研究假說 22第二節 資料來源與樣本選取 26第三節 迴歸模型 28第四節 變數定義與衡量 33第四章 實證分析與結果第一節 非審計服務與會計師獨立關聯性實證結果 43第二節 門檻制公費揭露政策與會計師獨立之關聯性實證結果 53第三節 公費資訊揭露市場反應之實證結果 60第四節 敏感性測試 67第五章 研究結論與建議第一節 研究結論 73第二節 研究限制 74第三節 研究建議 75附錄 77參考文獻 80 | 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/#G0093353041 | en_US |
| dc.subject (關鍵詞) | 非審計服務 | zh_TW |
| dc.subject (關鍵詞) | 門檻制公費揭露 | zh_TW |
| dc.subject (關鍵詞) | 會計師獨立性 | zh_TW |
| dc.subject (關鍵詞) | 裁量性應計 | zh_TW |
| dc.subject (關鍵詞) | non-audit services | en_US |
| dc.subject (關鍵詞) | disclosure threshold | en_US |
| dc.subject (關鍵詞) | audit independence | en_US |
| dc.subject (關鍵詞) | discretionary accruals | en_US |
| dc.title (題名) | 非審計服務對會計師獨立性影響之研究：門檻制公費揭露 | zh_TW |
| dc.type (資料類型) | thesis | en |
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