1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 高階經理人員之租稅專長對企業稅務服務公費、租稅規劃及盈餘品質之影響
The Impact of Managerial Tax Expertise on Tax Fee, Tax Planning and Earnings Quality
作者 張嘉文
貢獻者 陳明進
張嘉文
關鍵詞 租稅專長
租稅規劃
盈餘品質
日期 2013
上傳時間 21-Jul-2014 15:35:22 (UTC+8)
摘要 本文旨在探討高階經理人員之租稅專長對企業之稅務服務公費、租稅規劃與盈餘品質之影響。本文的實證分析結果顯示，企業是否遴選具有租稅專長者擔任高階經理人員與企業之租稅複雜度有關，租稅複雜度愈高之企業，愈不傾向聘任具稅務專長之高階經理人員；其次，本文亦發現高階經理人員具租稅專長之企業，其稅務服務公費較低，顯示具租稅專長之高階經理人員可幫助企業節省稅務服務公費；最後，本文發現聘任具租稅專長之企業，其財稅差異較小且盈餘品質較高，顯示具租稅專長之高階經理人員可以幫助企業減少過度激進之租稅規劃策略並提升盈餘品質。本文的研究結果提供高階經理人員之租稅專長影響企業之租稅規劃及財務報告品質的實證證據。
參考文獻 參考文獻
李文瑞、黃啟瑞、胡秀華、陳律睿與謝芬蓉，2009，CEO特質及廠商特性對海外市場進入時機與進入模式之影響—台商赴中國投資之實證分析，中華管理評論，第12期：1-24。
陳明進，2002，營利事業有效稅率決定因素之實證研究，會計評論，第34期：57-75。
廖明坤、溫福星與蔡政安，2009，高階經營團隊組成、子公司興業精神與績效，創新與管理，第6期：1-20。
Appelbaum, S. H., L. Audet, and J. C. Miller. 2003. Gender and leadership? leadership and gender? A journey through the landscape of theories. Leadership and Organization Development Journal 24: 43-51．
Bamber, L., J. Jiang, and I. Wang. 2010. What’s my style? The influence of top managers and their personal backgrounds on voluntary corporate financial disclosure. The Accounting Review 85: 1131–62.
Bankman, J. 2004. The tax shelter problem. National Tax Journal. 57: 925-936.
Bantel, K., and S. Jackson. 1989. Top management and innovations in banking: does the composition of the top team make a difference? Strategic Management Journal 10: 107-124.
Bertrand, M., and A. Schoar. 2003. Managing with style: The effects of managers on firm policies. The Quarterly Journal of Economics 118: 1169–1208.
Blaylock, B., T. Shevlin, and R. Wilson. 2012. Tax avoidance, large positive book-tax differences, and earnings persistence. The Accounting Review, forthcoming.
Carpenter, M. A. 2002. The implications of strategy and social context for the relationship between top management team heterogeneity and firm performance. Strategic Management Journal 23: 275–284.
Chen, M. C., S.M. Lin, and T. H. Chang. 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review 2: 33-56.
Christensen, B. E., A. J. Olson, and T. C. Omer. 2013. The auditor-provided tax services and earnings management through tax accounts. Working paper, Texas: A&M University.
Cook, K., R. Huston, and T. Omer. 2008. Earnings management through effective tax rates: the effects of tax planning investment and the Sarbanes-Oxley Act of 2002. Contemporary Accounting Research 25: 447–471.
____, K. A., and T. C. Omer. 2013. The cost of independence: evidence from firms’ decisions to dismiss auditors as tax-service providers. Working Paper, University of Arizona and Texas A&M University.
Dechow, P.M., R.G. Sloan and A.P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225.
Dejong, D. V. and Z. Ling. 2012. Managers: Their effects on accruals and firm policies. Working Paper, University of Iowa.
Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high powered Incentives. Journal of Financial Economics 79: 145-179.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2010. The effects of managers on corporate tax avoidance. The Accounting Review 85: 1163–89.
Finkelstein, S., and D. Hambrick. 1990. Top-management-team tenure and organizational outcomes. Administrative Science Quarterly 35: 484-503.
Francis, J., A. H. Huang, S. Rajgopal, and A. Y. Zang. 2008. CEO reputation and earnings quality. Contemporary Accounting Research 25: 109–147.
Frank, M., L. Lynch and S. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84: 467-496.
Franzen, L. and S. Radhakrishnan. 2009. The value relevance of R&D across profit and loss firms. Journal of accounting and public policy 28: 16-32.
Ge, W., D. Matsumoto, and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research 28:1141–1179.
Gupta, A.K. and V. Govindarajan. 1986. Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation. Academy of Management Journal 27: 25-41.
Hage, J. and R. Dewar. 1973. Elite values versus organization structure in predicting innovation. Administrative Science Quarterly 18: 279-290.
Hambrick, D. C. 2007. Upper echelons theory: An update. Academy of Management Review 32: 334–43.
____, S. Finkelstein, and A. C. Mooney. 2005. Executive job demands: New insights for explaining strategic decisions and leader behaviors. Academy of Management Review 30: 472–91.
____, and P. A. Mason. 1984. Upper echelons: the organization as a reflection of its top managers. Academy of Management Review 9: 193-206.
Hanlon, M., and G. Krishnan. 2006. Do auditors use the information reflected in book-tax differences? Working paper, University of Michigan and George Mason University.
Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93: 126–141.
Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica 47: 153-161.
Hermalin, B., and N. Wallace. 1991. The effects of board composition and direct incentives on firm performance. Financial Management 20: 101-12.
Kinney, W. R. J.R., Z.V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services and restatements: Was the government right? Journal of Accounting Research 42: 561-588.
Klassen, K. J., P. Lisowsky, and D. Mescall. 2013. Corporation tax compliance: The role of internal and external preparers. Working paper, Universities of Calgary.
Krishnan, G. and G. Visvanathan. 2011. Is there an association between earnings management and auditor-provided tax services? The Journal of the American Tax Association 33: 111-135.
Lassila, D., T. Omer, M. Shelley, and L.M. Smith. 2010. Do complexity, governance, and auditor independence influence whether firms retain their auditors for tax services? Journal of the American Taxation Association 32: 1-23
____, and L.M. Smith. 1997. Tax complexity and compliance costs of U.S. multinational corporations. Advances in International Accounting 10: 207-237.
Lennox, C., J.R. Francis, and Z. Wang. 2012. Selection models in accounting research. The Accounting Review 87: 589-616.
Lim, C. Y., and H. T. Tan. 2008. Non-audit service fees and audit quality: The impact of auditor specialization. Journal of Accounting Research 46: 199–246.
Liu, C. C., S.M. Lin, and D.F. Huang. 2001. Factors influencing corporate effective tax rates in Taiwan. Taiwan Accounting Review 2: 57-84.
Matsunaga, S., and E. Yeung. 2008. Evidence on the impact of a CEO’s financial experience on the quality of the firm’s financial reports and disclosures. Working paper, University of Oregon and University of Georgia
Maydew, E. and D. Shackelford. 2006. The changing role of auditors in corporate tax planning. Working paper, University of North Carolina.
McGuire, S. T., T. C. Omer, and D. Wang. 2012. Tax avoidance: does tax-specific industry expertise make a difference? The Accounting Review 87: 975-1003.
Michel, J. G., and D. Hambrick. 1992. Diversification posture and top management team characteristics. Academy of Management Journal 35: 9-37.
Miller, Danny, and C. Droge. 1986. Psychological and traditional determinants of structure. Administrative Science Quarterly 31: 539-560.
Mills, L., M. Erickson, and E. Maydew. 1998. Investments in Tax Planning. Journal of the American Taxation Association 20: 1-20.
Mills, L. F. and K. J. Newberry. 2001. The influence of tax and nontax costs on book-tax reporting differences: Public and private firms. The Journal of the American Tax Association 23: 1-19.
Minnick, K. L., and T. J. Noga. 2010. Do corporate governance characteristics influence tax management? Journal of Corporate Finance 16: 703-718.
Omer, T., J. Bedard, and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review 81: 1095-1117.
Phillips, J. 2003. Corporate tax planning effectiveness: The role of compensation-based incentives. The Accounting Review 78: 847–874.
Robinson, D. 2008. Tax service fees and auditor independence: Evidence from going concern audit opinions prior to bankruptcy filings. Auditing: A Journal of Practice & Theory 27: 31–54.
Robinson, J., S. Sikes, and C. Weaver. 2010. The impact of evaluating the tax function as a profit center on effective tax rates. The Accounting Review 85 3: 1035-1064.
Seetharaman, A., Y. Sun, and W. Wang. 2011. Tax-related financial statement restatements and auditor provided tax services. Journal of Accounting, Auditing and Finance 26: 677–698.
Shevlin, T., and S. Poter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14:58-79.
Siegfried, J. 1972. The relationship between economic structure and the effect of political influence: Empirical evidence from the federal corporation income tax program. Ph.D. dissertation, University of Wisconsin.
Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22: 679-702.
Slemrod, J., and M. Blumenthal. 1996 The income tax compliance cost of big business. Public Finance Quarterly 24: 411-38
Svanstrom, T. 2013. Non-audit services and audit quality: Evidence from Private Firms. European Accounting Review 22: 337–366.
Weintraub, E. 2002. Neoclassical economics. In The concise encyclopedia of economics, edited by D. Henderson. Indiannapolis, IN: Liberty Fund, Inc. Available from http://www.econlib.org/Library/Encl/ NeoclassicalEconomics.html
Weisbach, D. 2002. Ten Truths about Tax Shelters. Tax Law Review. 55:215-253.
Wilson, R.　2009. An examination of corporate tax shelter participants. The Accounting Review 84: 969-999.
Zimmerman, J. A. 1983. Taxes and firm size. Journal of Accounting and Economics 5:119-149.
描述 博士
國立政治大學
會計研究所
96353502
102
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0096353502
資料類型 thesis
dc.contributor.advisor 陳明進zh_TW
dc.contributor.author (Authors) 張嘉文zh_TW
dc.creator (作者) 張嘉文zh_TW
dc.date (日期) 2013en_US
dc.date.accessioned 21-Jul-2014 15:35:22 (UTC+8)-
dc.date.available 21-Jul-2014 15:35:22 (UTC+8)-
dc.date.issued (上傳時間) 21-Jul-2014 15:35:22 (UTC+8)-
dc.identifier (Other Identifiers) G0096353502en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/67577-
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) 96353502zh_TW
dc.description (描述) 102zh_TW
dc.description.abstract (摘要) 本文旨在探討高階經理人員之租稅專長對企業之稅務服務公費、租稅規劃與盈餘品質之影響。本文的實證分析結果顯示，企業是否遴選具有租稅專長者擔任高階經理人員與企業之租稅複雜度有關，租稅複雜度愈高之企業，愈不傾向聘任具稅務專長之高階經理人員；其次，本文亦發現高階經理人員具租稅專長之企業，其稅務服務公費較低，顯示具租稅專長之高階經理人員可幫助企業節省稅務服務公費；最後，本文發現聘任具租稅專長之企業，其財稅差異較小且盈餘品質較高，顯示具租稅專長之高階經理人員可以幫助企業減少過度激進之租稅規劃策略並提升盈餘品質。本文的研究結果提供高階經理人員之租稅專長影響企業之租稅規劃及財務報告品質的實證證據。zh_TW
dc.description.tableofcontents 壹、緒論 1
第一節　研究背景及動機 1
第二節　研究目的 5
第三節　研究流程 6
貳、文獻回顧 8
第一節　經理人員個人特質與企業行為之關聯性 8
第二節　企業租稅規劃相關之研究 15
第三節　過去文獻與本研究之相關性 21
參、研究方法 23
第一節　研究假說 23
第二節　實證模型 28
第三節　樣本篩選與資料來源 42
肆、實證結果與分析 43
第一節　敘述統計 43
第二節　實證結果與分析 50
伍、額外測試 58
陸、結論與建議 64
參考文獻 66


圖目錄
圖1 研究流程圖 7
圖2 組織之高層觀點 9




表目錄
表1　　變數定義 40
表2　　樣本篩選過程 42
表3-1　各變數之敘述統計量 44
表3-2　兩母體平均數之差異檢定 45
表3-3　模式(1)各變數之相關係數 47
表3-4　模式(2)各變數之相關係數 48
表3-5　模式(3)及模式(4)各變數之相關係數 49
表4　 企業聘任具租稅專長之高階經理人員與企業特性相關性之Logistic迴歸分析 51
表5　 高階經理人員之租稅專長與稅務公費相關性之實證結果 53
表6　 高階經理人員之租稅專長與企業租稅規劃之迴歸分析 55
表7　 高階經理人員之租稅專長對企業盈餘品質之影響迴歸分析 57
表8　 高階經理人員之租稅專長對盈餘持續性影響之迴歸分析 59
表9　 異常審計公費與高階經理人員之租稅專長相關性之迴歸分析 61		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0096353502en_US
dc.subject (關鍵詞) 租稅專長zh_TW
dc.subject (關鍵詞) 租稅規劃zh_TW
dc.subject (關鍵詞) 盈餘品質zh_TW
dc.title (題名) 高階經理人員之租稅專長對企業稅務服務公費、租稅規劃及盈餘品質之影響zh_TW
dc.title (題名) The Impact of Managerial Tax Expertise on Tax Fee, Tax Planning and Earnings Qualityen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 參考文獻
李文瑞、黃啟瑞、胡秀華、陳律睿與謝芬蓉，2009，CEO特質及廠商特性對海外市場進入時機與進入模式之影響—台商赴中國投資之實證分析，中華管理評論，第12期：1-24。
陳明進，2002，營利事業有效稅率決定因素之實證研究，會計評論，第34期：57-75。
廖明坤、溫福星與蔡政安，2009，高階經營團隊組成、子公司興業精神與績效，創新與管理，第6期：1-20。
Appelbaum, S. H., L. Audet, and J. C. Miller. 2003. Gender and leadership? leadership and gender? A journey through the landscape of theories. Leadership and Organization Development Journal 24: 43-51．
Bamber, L., J. Jiang, and I. Wang. 2010. What’s my style? The influence of top managers and their personal backgrounds on voluntary corporate financial disclosure. The Accounting Review 85: 1131–62.
Bankman, J. 2004. The tax shelter problem. National Tax Journal. 57: 925-936.
Bantel, K., and S. Jackson. 1989. Top management and innovations in banking: does the composition of the top team make a difference? Strategic Management Journal 10: 107-124.
Bertrand, M., and A. Schoar. 2003. Managing with style: The effects of managers on firm policies. The Quarterly Journal of Economics 118: 1169–1208.
Blaylock, B., T. Shevlin, and R. Wilson. 2012. Tax avoidance, large positive book-tax differences, and earnings persistence. The Accounting Review, forthcoming.
Carpenter, M. A. 2002. The implications of strategy and social context for the relationship between top management team heterogeneity and firm performance. Strategic Management Journal 23: 275–284.
Chen, M. C., S.M. Lin, and T. H. Chang. 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review 2: 33-56.
Christensen, B. E., A. J. Olson, and T. C. Omer. 2013. The auditor-provided tax services and earnings management through tax accounts. Working paper, Texas: A&M University.
Cook, K., R. Huston, and T. Omer. 2008. Earnings management through effective tax rates: the effects of tax planning investment and the Sarbanes-Oxley Act of 2002. Contemporary Accounting Research 25: 447–471.
____, K. A., and T. C. Omer. 2013. The cost of independence: evidence from firms’ decisions to dismiss auditors as tax-service providers. Working Paper, University of Arizona and Texas A&M University.
Dechow, P.M., R.G. Sloan and A.P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225.
Dejong, D. V. and Z. Ling. 2012. Managers: Their effects on accruals and firm policies. Working Paper, University of Iowa.
Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high powered Incentives. Journal of Financial Economics 79: 145-179.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2010. The effects of managers on corporate tax avoidance. The Accounting Review 85: 1163–89.
Finkelstein, S., and D. Hambrick. 1990. Top-management-team tenure and organizational outcomes. Administrative Science Quarterly 35: 484-503.
Francis, J., A. H. Huang, S. Rajgopal, and A. Y. Zang. 2008. CEO reputation and earnings quality. Contemporary Accounting Research 25: 109–147.
Frank, M., L. Lynch and S. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84: 467-496.
Franzen, L. and S. Radhakrishnan. 2009. The value relevance of R&D across profit and loss firms. Journal of accounting and public policy 28: 16-32.
Ge, W., D. Matsumoto, and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research 28:1141–1179.
Gupta, A.K. and V. Govindarajan. 1986. Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation. Academy of Management Journal 27: 25-41.
Hage, J. and R. Dewar. 1973. Elite values versus organization structure in predicting innovation. Administrative Science Quarterly 18: 279-290.
Hambrick, D. C. 2007. Upper echelons theory: An update. Academy of Management Review 32: 334–43.
____, S. Finkelstein, and A. C. Mooney. 2005. Executive job demands: New insights for explaining strategic decisions and leader behaviors. Academy of Management Review 30: 472–91.
____, and P. A. Mason. 1984. Upper echelons: the organization as a reflection of its top managers. Academy of Management Review 9: 193-206.
Hanlon, M., and G. Krishnan. 2006. Do auditors use the information reflected in book-tax differences? Working paper, University of Michigan and George Mason University.
Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93: 126–141.
Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica 47: 153-161.
Hermalin, B., and N. Wallace. 1991. The effects of board composition and direct incentives on firm performance. Financial Management 20: 101-12.
Kinney, W. R. J.R., Z.V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services and restatements: Was the government right? Journal of Accounting Research 42: 561-588.
Klassen, K. J., P. Lisowsky, and D. Mescall. 2013. Corporation tax compliance: The role of internal and external preparers. Working paper, Universities of Calgary.
Krishnan, G. and G. Visvanathan. 2011. Is there an association between earnings management and auditor-provided tax services? The Journal of the American Tax Association 33: 111-135.
Lassila, D., T. Omer, M. Shelley, and L.M. Smith. 2010. Do complexity, governance, and auditor independence influence whether firms retain their auditors for tax services? Journal of the American Taxation Association 32: 1-23
____, and L.M. Smith. 1997. Tax complexity and compliance costs of U.S. multinational corporations. Advances in International Accounting 10: 207-237.
Lennox, C., J.R. Francis, and Z. Wang. 2012. Selection models in accounting research. The Accounting Review 87: 589-616.
Lim, C. Y., and H. T. Tan. 2008. Non-audit service fees and audit quality: The impact of auditor specialization. Journal of Accounting Research 46: 199–246.
Liu, C. C., S.M. Lin, and D.F. Huang. 2001. Factors influencing corporate effective tax rates in Taiwan. Taiwan Accounting Review 2: 57-84.
Matsunaga, S., and E. Yeung. 2008. Evidence on the impact of a CEO’s financial experience on the quality of the firm’s financial reports and disclosures. Working paper, University of Oregon and University of Georgia
Maydew, E. and D. Shackelford. 2006. The changing role of auditors in corporate tax planning. Working paper, University of North Carolina.
McGuire, S. T., T. C. Omer, and D. Wang. 2012. Tax avoidance: does tax-specific industry expertise make a difference? The Accounting Review 87: 975-1003.
Michel, J. G., and D. Hambrick. 1992. Diversification posture and top management team characteristics. Academy of Management Journal 35: 9-37.
Miller, Danny, and C. Droge. 1986. Psychological and traditional determinants of structure. Administrative Science Quarterly 31: 539-560.
Mills, L., M. Erickson, and E. Maydew. 1998. Investments in Tax Planning. Journal of the American Taxation Association 20: 1-20.
Mills, L. F. and K. J. Newberry. 2001. The influence of tax and nontax costs on book-tax reporting differences: Public and private firms. The Journal of the American Tax Association 23: 1-19.
Minnick, K. L., and T. J. Noga. 2010. Do corporate governance characteristics influence tax management? Journal of Corporate Finance 16: 703-718.
Omer, T., J. Bedard, and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review 81: 1095-1117.
Phillips, J. 2003. Corporate tax planning effectiveness: The role of compensation-based incentives. The Accounting Review 78: 847–874.
Robinson, D. 2008. Tax service fees and auditor independence: Evidence from going concern audit opinions prior to bankruptcy filings. Auditing: A Journal of Practice & Theory 27: 31–54.
Robinson, J., S. Sikes, and C. Weaver. 2010. The impact of evaluating the tax function as a profit center on effective tax rates. The Accounting Review 85 3: 1035-1064.
Seetharaman, A., Y. Sun, and W. Wang. 2011. Tax-related financial statement restatements and auditor provided tax services. Journal of Accounting, Auditing and Finance 26: 677–698.
Shevlin, T., and S. Poter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14:58-79.
Siegfried, J. 1972. The relationship between economic structure and the effect of political influence: Empirical evidence from the federal corporation income tax program. Ph.D. dissertation, University of Wisconsin.
Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22: 679-702.
Slemrod, J., and M. Blumenthal. 1996 The income tax compliance cost of big business. Public Finance Quarterly 24: 411-38
Svanstrom, T. 2013. Non-audit services and audit quality: Evidence from Private Firms. European Accounting Review 22: 337–366.
Weintraub, E. 2002. Neoclassical economics. In The concise encyclopedia of economics, edited by D. Henderson. Indiannapolis, IN: Liberty Fund, Inc. Available from http://www.econlib.org/Library/Encl/ NeoclassicalEconomics.html
Weisbach, D. 2002. Ten Truths about Tax Shelters. Tax Law Review. 55:215-253.
Wilson, R.　2009. An examination of corporate tax shelter participants. The Accounting Review 84: 969-999.
Zimmerman, J. A. 1983. Taxes and firm size. Journal of Accounting and Economics 5:119-149.		zh_TW