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題名 關係人交易與審計品質─以台灣高科技公司為例
Related Party Transactions and Audit Quality: Evidence from High Technology Firms in Taiwan
作者 李奕萱
Li, Yi Syuan
貢獻者 周玲臺
Chou, Ling Tai
李奕萱
Li, Yi Syuan
關鍵詞 關係人交易
相同會計師
審計品質
高科技公司
Related party transactions
Same auditor
Audit quality
High technology firms
日期 2012
上傳時間 2-Sep-2013 15:27:34 (UTC+8)
摘要 我國關係人交易普遍且具重要性，而過去研究顯示關係人交易會對公司產生負面效果，且關係人交易之查核具有困難度，因此本研究以關係人交易較多且查核風險較高之高科技公司為研究對象，將關係人交易分為關係人銷貨交易、關係人進貨交易、關係人應收款與關係人應付款等四項類別，探討關係人交易與審計品質的關係。進一步探討當關係人交易分為發行公司與關係人皆受相同會計師查核與受不同會計師查核兩類型，對發行公司財務報表審計品質的影響。實證結果發現：關係人銷貨交易、關係人進貨交易與審計品質呈負向關係；關係人銷貨交易、關係人進貨交易與關係人應收款兩造受不同會計師查核者，對其發行公司財務報表審計品質之負面影響較兩造受相同會計師查核者強。
Related party transactions are common and important in Taiwan, and empirical studies in Taiwan show that related party transactions have negative impact on earnings management and company performance. Based on auditing standards and literature, related party transactions are difficult to audit, and high technology firms have more related party transactions which may result in higher audit risk than other industry. Therefore, we investigate the association between related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) and audit quality (proxied by accrual quality) in high technology firms, and find that sales to related parties and purchases from related parties have negative impact on audit quality. Next, we investigate the impact of related party transactions audited by the same auditor or different auditors. Empirical results show that sales to related parties, purchases from related parties and accounts receivable from related parties audited by different auditors show stronger negative impacts on audit quality than those audited by same auditors.
參考文獻 中文文獻
財務會計準則公報第六號，關係人交易之揭露，1985，中華民國會計研究發展基金會財務會計準則委員會。
審計準則公報第六號，關係人交易之查核，2005，中華民國會計研究發展基金會財務會計準則委員會。
毛治文、官月緞與曾于軒，2011，探討我國不合常規移轉訂價查核準則之有效性，北商學報，第20期：17-38。
王文宇，2001，金融控股公司法制之研究，國立臺灣大學法學論叢，第30卷，第3期：49-184。
王志誠，2009，公司法制新契機(一)/公司監察機關之權限範圍及跨越行使─企業集團內部監控法制之整合研究，月旦法學雜誌，第171期：5-37。
江淑玲與林麗容，2007，我國中小企業盈餘管理行為之探索性研究─德爾菲法之應用，東吳經濟商學學報，第57期：79-109。
杜惠娟，2010，關係人交易之查核，內部稽核，第70期：51-55。
林志潔與林孝倫，2010，從力霸案論臺灣會計師簽證財報不實之法律責任：一個實證的分析，國立臺灣大學法學論叢，第39卷，第3期：223-288。
林文義，2004/9/17，證交所提供線索 會計師追追追 皇統關係人交易 曝光，工商時報。
林宜男，2003，關係企業交叉持股之弊端研討，國立臺灣大學法學論叢，第32卷，第2 期：105-166。
柯承恩，1999，家族控股、集團企業與盈餘管理之研究，行政院國家科學委員會專題研究計畫成果報告。
洪榮華、郭怡萍與蕭雯華，2006，兩稅合一對公司資本結構影響之研究－高科技產業與傳統產業之比較，輔仁管理評論，第13卷，第2期：29-56。
張瑞當、方俊儒與沈文華，2008，集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響，管理評論，第27卷，第2期：29-52。
許智順、簡俱揚、黃媺婷與陳燕錫，2012，產業專家會計師事務所對關係人交易之影響 ，商管科技季刊，第十三卷，第二期：99-129。
郭百琪，1994，科技產業區域投資環境評估指標建立之研究，國立中山大學公共事務管理研究所碩士論文。
陳清祥，2008/11/12，年度稽核計畫 注重風險評估，經濟日報。
陳鴻文與柯承恩，2005，公司治理與關係人交易及盈餘管理之關聯性研究，成功大學會計學系碩士論文。
黃美祝與李映茹，2009，最低稅負制對企業租稅負擔影響之研究─高科技產業與傳統產業之比較，當代會計，第十卷，第二期：189-224。
周嘉明與李介文，2011，高科技業營運持續管理系列(一) 漫談高科技業面臨之營運中斷風險，勤業眾信通訊。
楊文慶，1994，集團企業間非常規交易之類型，律師通訊，第174期：48-54。
葉銀華、蘇裕惠、柯承恩與李冠德，2003，公司治理機制對關係人交易的影響，證券市場發展季刊，第15卷，第4期：69-109。
 
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Ball, R. and G. Foster. 1982. Corporate financial-reporting - a methodological review of empirical-research. Journal of Accounting Research 20(supplement): 161-234.
Beasley, M., J. Carcello, and D. Hermanson. 2000. Fraud-Related SEC enforcement actions against auditors: 1987–1997. The Auditor’s Report 24(1): 18-19.
Beasley, M., J. Carcello, and D. Hermanson. 2001. Top 10 audit deficiencies- SEC Sanctions. Journal of Accountancy 191(4): 63-67.
Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15(1): 1-24.
Bell, T., and J. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19(1): 169-184.
Berle, A., and G. Means. 1932 The Modern Corporation and Private Property. New York, NY: The MacMillan Company.
Cahan, S., J. Godfrey, J. Hamilton, and D. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities. The Accounting Review 83(6): 1393–1424.
Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78(4): 931-955.
Chen, C., C. Lin, and Y. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long-term auditor tenure impair earnings quality? Contemporary Accounting Research 25(2): 415–445.
DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(3): 183–199.
Dechow, P., and I. Dichev. 2002. The quality of accounting and earnings: The role of accrual estimation errors. The Accounting Review 77(Supplement): 35–59.
DeFond, M., and K. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting & Economics 25(1): 35-67.
DeFond, M., K. Raghunandan, and K. Subramanyam. 2002. Do non-audit services affect auditor independence? Evidence from going-concern audit opinions. Journal of Accounting & Economics 40(4): 1247-1274.
Francis, J., L. Maydew, and H. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18 (2): 17–34.
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描述 碩士
國立政治大學
會計研究所
100353005
101
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100353005
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.advisor Chou, Ling Taien_US
dc.contributor.author (Authors) 李奕萱zh_TW
dc.contributor.author (Authors) Li, Yi Syuanen_US
dc.creator (作者) 李奕萱zh_TW
dc.creator (作者) Li, Yi Syuanen_US
dc.date (日期) 2012en_US
dc.date.accessioned 2-Sep-2013 15:27:34 (UTC+8)-
dc.date.available 2-Sep-2013 15:27:34 (UTC+8)-
dc.date.issued (上傳時間) 2-Sep-2013 15:27:34 (UTC+8)-
dc.identifier (Other Identifiers) G0100353005en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/59246-
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) 100353005zh_TW
dc.description (描述) 101zh_TW
dc.description.abstract (摘要) 我國關係人交易普遍且具重要性，而過去研究顯示關係人交易會對公司產生負面效果，且關係人交易之查核具有困難度，因此本研究以關係人交易較多且查核風險較高之高科技公司為研究對象，將關係人交易分為關係人銷貨交易、關係人進貨交易、關係人應收款與關係人應付款等四項類別，探討關係人交易與審計品質的關係。進一步探討當關係人交易分為發行公司與關係人皆受相同會計師查核與受不同會計師查核兩類型，對發行公司財務報表審計品質的影響。實證結果發現：關係人銷貨交易、關係人進貨交易與審計品質呈負向關係；關係人銷貨交易、關係人進貨交易與關係人應收款兩造受不同會計師查核者，對其發行公司財務報表審計品質之負面影響較兩造受相同會計師查核者強。zh_TW
dc.description.abstract (摘要) Related party transactions are common and important in Taiwan, and empirical studies in Taiwan show that related party transactions have negative impact on earnings management and company performance. Based on auditing standards and literature, related party transactions are difficult to audit, and high technology firms have more related party transactions which may result in higher audit risk than other industry. Therefore, we investigate the association between related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) and audit quality (proxied by accrual quality) in high technology firms, and find that sales to related parties and purchases from related parties have negative impact on audit quality. Next, we investigate the impact of related party transactions audited by the same auditor or different auditors. Empirical results show that sales to related parties, purchases from related parties and accounts receivable from related parties audited by different auditors show stronger negative impacts on audit quality than those audited by same auditors.en_US
dc.description.tableofcontents 目錄
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題 7
第三節 研究目的與貢獻 10
第四節 論文章節 11

第二章 文獻探討 12
第一節 關係人交易 12
第二節 審計品質 20
第三節 高科技產業發行人公司 22

第三章 研究方法 24
第一節 研究假說 24
第二節 樣本選取與資料蒐集 27
第三節 研究模型與變數衡量 30

第四章 實證結果 40
第一節 敘述性統計分析 40
第二節 相關係數分析 42
第三節 複迴歸結果分析 46
第四節 進一步測試 53

第五章 結論與建議 63
第一節 研究結論 63
第二節 研究限制 65
第三節 研究建議 66

參考文獻 67

圖目錄
圖1- 1 研究問題架構圖 9
圖3- 1 樣本蒐集示意圖 29

表目錄
表1- 1 一般產業上市公司歷年平均關係人交易發生比例 4
表1- 2 一般產業上市公司歷年關係人交易金額成長率 5
表1- 3 一般產業上市公司歷年平均關係人交易金額佔該類別金額比例 5
表1- 4 各產業上市公司之平均關係人交易金額 6
表3- 1 樣本篩選過程彙總表 27
表3- 2 樣本公司年度分布 28
表3- 3 樣本公司產業分布 28
表3- 4 變數衡量彙總表 38
表4- 1 變數之敘述性統計值 41
表4- 2 相關係數表 43
表4- 3 VIF檢定 45
表4- 4 關係人交易與應計品質之迴歸結果 48
表4- 5 受相同、不同會計師查核之關係人交易與應計品質之迴歸結果 50
表4- 6 刪除無法取得查核會計師事務所資訊及關係人為自然人的關係人交易後，受相同、不同會計師查核之關係人交易與應計品質之迴歸結果 54
表4- 7 有關係人交易金額之樣本量 58
表4- 8 非集團內關係人交易、集團內關係人交易與應計品質之迴歸結果 60		zh_TW
dc.format.extent 1095949 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100353005en_US
dc.subject (關鍵詞) 關係人交易zh_TW
dc.subject (關鍵詞) 相同會計師zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) 高科技公司zh_TW
dc.subject (關鍵詞) Related party transactionsen_US
dc.subject (關鍵詞) Same auditoren_US
dc.subject (關鍵詞) Audit qualityen_US
dc.subject (關鍵詞) High technology firmsen_US
dc.title (題名) 關係人交易與審計品質─以台灣高科技公司為例zh_TW
dc.title (題名) Related Party Transactions and Audit Quality: Evidence from High Technology Firms in Taiwanen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文文獻
財務會計準則公報第六號，關係人交易之揭露，1985，中華民國會計研究發展基金會財務會計準則委員會。
審計準則公報第六號，關係人交易之查核，2005，中華民國會計研究發展基金會財務會計準則委員會。
毛治文、官月緞與曾于軒，2011，探討我國不合常規移轉訂價查核準則之有效性，北商學報，第20期：17-38。
王文宇，2001，金融控股公司法制之研究，國立臺灣大學法學論叢，第30卷，第3期：49-184。
王志誠，2009，公司法制新契機(一)/公司監察機關之權限範圍及跨越行使─企業集團內部監控法制之整合研究，月旦法學雜誌，第171期：5-37。
江淑玲與林麗容，2007，我國中小企業盈餘管理行為之探索性研究─德爾菲法之應用，東吳經濟商學學報，第57期：79-109。
杜惠娟，2010，關係人交易之查核，內部稽核，第70期：51-55。
林志潔與林孝倫，2010，從力霸案論臺灣會計師簽證財報不實之法律責任：一個實證的分析，國立臺灣大學法學論叢，第39卷，第3期：223-288。
林文義，2004/9/17，證交所提供線索 會計師追追追 皇統關係人交易 曝光，工商時報。
林宜男，2003，關係企業交叉持股之弊端研討，國立臺灣大學法學論叢，第32卷，第2 期：105-166。
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