| dc.contributor.advisor | 周玲臺<br>金成隆 | zh_TW |
| dc.contributor.advisor | Chou, Ling Tai<br>Kim, Chen Lung | en_US |
| dc.contributor.author (Authors) | 何里仁 | zh_TW |
| dc.contributor.author (Authors) | He, Li Jen | en_US |
| dc.creator (作者) | 何里仁 | zh_TW |
| dc.creator (作者) | He, Li Jen | en_US |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:52:46 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:52:46 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:52:46 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0093353504 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48891 | - |
| dc.description (描述) | 博士 | 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) | 93353504 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | The adoption of International Financial Reporting Standards (IFRS) has become one of the most important accounting issues around the world. Taiwan Accounting Research and Development Foundation (TARDF) since early 2000’s gradually released or updated a number of important accounting standards to comply with IFRS. This process provides a natural experimental ground for researchers to examine the impact of accounting principle changes on companies’ choice of auditors.The adoption of new accounting standards not only influences the asset evaluation process but also affects companies’ accounting information systems. Engaging a specialist auditor can send a signal of high-quality financial reporting to outsiders, and companies may gain positive market reactions as a result. For example, as more assets and liabilities are measured at fair value under the new standards, auditors must deal with the complexities of auditing fair value measurements, and their expertise of such a process may help companies overcome the difficulties in complying with new accounting standards. That is, the implementation of complex accounting standards may increase the demand for auditors who specialize in a certain industry, transaction, or even account. Hence, this study examines how the adoption of new accounting standards influences companies’ choice of specialist auditors.By testing auditor switches around the adoption of TSFAS No. 35, No.34 and No. 36, we find that the more a company is expected to be affected by IFRS-based standards, the more likely it may choose an account specialist auditor when it adopts these new standards. The results are more significant at the individual level since an individual auditor is more likely to possess expertise than audit firms as a group, since professional judgments rely on individual auditor’s knowledge and task-specific experience. Our results also suggest that companies with higher earnings management incentives are less likely to engage industry specialist auditors, even when they are influenced by the adoption of new accounting standards. However, the influence of companies’ earnings management incentives on their choice of specialist auditors is affected by the complexities of new standards adopted. | en_US |
| dc.description.tableofcontents | Abstract.................................................. ITable of Contents.........................................IIList of Tables............................................IVList of Figures........................................... V1. Introduction ...........................................11.1 Motivation and objectives .............................11.2 Contributions ........................................62. Literature review ......................................82.1 Auditor choice / switches .............................82.2 Choices of specialist auditors .......................122.3 Impacts of accounting standards adoptions ............142.3.1 TSFAS No. 35 (Impairment of assets) ................142.3.2 TSFAS No. 34 and No. 36 (Financial instruments) ....153. Institutional background and hypotheses development ...163.1 Reputation demand ....................................183.2 Advising demand ......................................213.3 Economic consequences of engaging specialist auditors.244. Research design .......................................254.1 Measures of specialist auditors ......................254.1.1 Industry specialist auditors .......................254.1.2 Account specialist auditors ........................264.2 Empirical models .....................................284.2.1 Test of TSFAS No. 35 (Impairment of Assets) ........284.2.2 Test of TSFAS No. 34 and No. 36 (Financial Instruments) ........304.2.3 Economic consequences of engaging specialist auditors .....................................324.3 Sample selection .....................................335. Empirical Results .....................................375.1 Test of TSFAS No. 35 (Impairment of Assets) ..........375.2 Test of TSFAS No. 34 and No. 36 (Financial Instruments) ..................................................445.3 Test of Earnings management incentives ...............505.4 Economic consequences of engaging specialist auditors ..................................................555.5 Heckman two-stage analyses ...........................575.6 Additional tests .....................................665.6.1 The influence of auditor resignations ..............665.6.2 The influence of mandatory auditor rotation ........665.6.3 The impact of property plant and equipment .........695.6.4 Tests of matching sample ...........................745.6.5 Sensitivity analyses of earnings management incentives ..................................................745.6.6 The influence of audit experience on specialization 765.6.7 Alternative specifications of specialist auditors ..765.6.8 Alternative measurement of dependent variables .....776. Conclusions ...........................................80Reference ................................................85Appendix .................................................92 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0093353504 | en_US |
| dc.subject (關鍵詞) | 國際會計準則 | zh_TW |
| dc.subject (關鍵詞) | 專家會計師 | zh_TW |
| dc.subject (關鍵詞) | IFRS | en_US |
| dc.subject (關鍵詞) | Specialist Auditor | en_US |
| dc.title (題名) | IFRS會計原則採用與專家會計師選擇 | zh_TW |
| dc.title (題名) | IFRS-based standard adoption and choice of specialist auditors ifrs-based standard adoption and choice of specialist auditors | en_US |
| dc.type (資料類型) | thesis | en |
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