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題名 財務長與會計師之社會連結與審計品質之關聯性
Do Social Ties between CFOs and Engagement Audit Partners Affect Audit Quality?
作者 秦如慎
貢獻者 詹凌菁
秦如慎
關鍵詞 社會連結
教育連結
財務長
簽證會計師
審計品質
Social Ties
School Ties
CFOs
Engagement Audit Partners
Audit Quality
日期 2013
上傳時間 29-Jul-2014 16:02:50 (UTC+8)
摘要 本研究旨在探討我國 2006 至 2012 年上市上櫃公司財務長與簽證會計師的社會連結(Social tie)對審計品質的影響，並以教育背景為雙方的社會連結(School tie)，檢視財務長與會計師是否因為彼此相同的教育背景所產生的親切、熟悉及信任感，而有利於資訊的傳遞帶來正向效果，亦或者創造一個會計師與管理者共謀舞弊的機會，損及會計師的監督功能與獨立性。
實證結果顯示當審計品質以異常應計數絕對值衡量時，財務長與會計師之大學教育連結對審計品質有正向顯著關係；當審計品質以異常應計數標準差衡量時，碩士教育連結有負向顯著關係；當審計品質以異常應計數無絕對值衡量時，EMBA 教育連結有正向顯著關係，即其較可能以向上操縱盈餘的方式進行盈餘管理。綜上所述，本研究發現財務長與簽證會計師之社會連結並不必然導致較差之審計服務品質。
This study aims to examine whether social tie (especially school tie) between the Chief Financial Officers (CFOs) and engagement audit partners affects audit quality.
Based on a sample of listed companies in Taiwan during 2006-2012, I find that a common university background between the CFOs and engagement audit partners is associated with higher absolute abnormal accruals and that a common postgraduate background is associated lower standard deviation of abnormal accruals. In addition, when the CFOs and engagement audit partners share a common EMBA background, there is a greater likelihood of income-increasing earnings management. Overall, the findings of this study imply that socially tied engagement audit partners do not necessarily provide lower quality audits.
參考文獻 一、中文部分
李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24 卷第 4 期：103-126。
官月緞與郭子建，2011，客戶重要性、非審計服務與會計師任期對審計品質之影響，當代會計，第 12 卷第 1 期：1-30。
楊炎杰與官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron 後的觀察，會計評論，第 43 期：27-61 頁。
詹玉霞，2003，盈餘管理與公司治理對財務報告重編影響之研究，東吳大學會計研究所碩士論文。
廖秀梅與洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，第11 卷第 2 期：151-178。
劉嘉雯與王泰昌，2008，會計師任期與審計品質之關聯性研究，管理評論，第27 卷 2 第 4 期：1-28。
二、英文部分
Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15: 1-24.
Balsam, S., J. Krishnan., and J. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory: 71-97.
Bertrand, M. and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118 (4): 1169–1208.
Bamber, L., J. Jiang, and I. Wang. 2010. What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review 85(4): 1131–1162.
Bruynseels, L. and E. Cardinaels. 2014. The audit committee: management watchdog or personal friend of the CEO? The Accounting Review 89(1):113-145.
Chevalier, J. and G. Ellison. 1999. Are some mutual fund managers better than others? Cross- sectional patterns in behavior and performance, Journal of Finance: 875-899.
Chung, H. and S. Kallapur. 2003. Client importance, non-audit services, and abnormal accruals. The Accounting Review 8(4): 931-955.
Chi, W. and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1 (1): 65–92.
Carey P. and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81(3): 653-676.
Cohen, L., A. Frazzini, and C. Malloy. 2008. The small world of investing: board connections and mutual fund returns. Journal of Political Economy 116 (5): 951-979.
Church, B., S. Davis, and S. McCraken. 2008. The auditor’s reporting model: A literature overview and research synthesis. Accounting Horizons 22 (1): 69–90.
Cohen, L., A. Frazzini, and C. Malloy. 2010. Sell-side school ties. Journal of Finance 65 (4): 1409-1437.
Chidambaran, N.K., S. Kedia, and N. R. Prabhala. 2012. CEO-Director connections and corporate fraud. Working Paper, Fordham University.
DeAngelo, L. E. 1981. Auditor independence, “lowballing,” and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-127.
DeAngelo, H., L. DeAngelo, and D. Skinner.1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17, 113–143.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193-225.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and Consequences of Earnings Manipulation: An analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research 13:1-36.
Dechow, P. M., and I. D. Dichev. 2002. The quality of Accruals and earnings: the role of accrual estimation errors. The Accounting Review 77(Supplement):35-39.
DeFond, Mark L., K. Raghunandan and R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going-concern audit opinions. Journal of Accounting Research 40 (9): 1247-1274.
DeFond, M., and J. Francis. 2005. Audit research after Sarbanes-Oxley. Auditing: A Journal of Practice & Theory 24: 5–30.
Doyle, J., W. Ge, and S. McVay. 2007. Accruals quality and internal control over financial reporting. The Accounting Review 82(5):1141-1170.
Emirbayer, M., and J. Goodwin. 1994. Network analysis, culture, and the problem of agency. American Journal of Sociology 99:1411-1454.
Engelberg, E., P. Gao., and C.A. Parsons. 2010. Friends with money. Working Paper, University of North Carolina at Chapel Hill.
Francis, J., E. Maydew, and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18 (1): 17-34.
Frankel, R., M. Johnson, and K. Nelson. 2002. The relation between auditors’ fees for non-audit services and earnings quality. The Accounting Review 77: 71-105.
Fairfield, P., S. Whisenant, and T. Yohn, 2003. Accrued earnings and growth: implications for future profitability and market mispricing. The Accounting Review 78:353–371.
Fracassi, C., and G. Tate. 2012. External networking and internal firm governance. The Journal of Finance 67:153-194.
Fiolleau, K., K. Hoang, K. Jamal, and S. Sunder. 2013. How do regulatory reforms to enhance auditor independence work in practice? Contemporary Accounting Research 30(3):864-890.
Granovetter, M. S. 1973. The strength of weak ties. American Journal of Sociology 78(5):1360-1380.
Geiger, Marshall A. and K. Raghunandan. 2002. Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory21 (1): 67-78.
Graham, J., C. R. Harvey, and S. Rajgopal, 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40: 3-73.
Ghosh, A. and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80 (2): 585-612.
Ge, W., D. Matsumoto, and J. Zhang. 2011. Do CFOs have styles of their own? An empirical investigation of the effect of individual CFOs on financial reporting practices. Contemporary Accounting Research 28 (4): 1141–1179.
Gul, A. F., D. Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88(6):1993-2023.
Hoitash, R., M. Krishnan, and S. Sankaraguruswamy. 2002. Earnings quality and price quality. Working Paper, National University of Singapore.
Hwang, B.H. and S. Kim. 2009. It pays to have friends. Journal of Financial Economics 93 (1): 138-158.
Jones, J. J. 1991. Earnings management during import relief investigation. Journal of Accounting Research 29 (2): 193-228.
Jones, F. L. 1996. The information content of the auditor’s going concern evaluation. Journal of Accounting and Public Policy 15 (1): 1-27.
Kida, T. 1980. An investigation into auditors’ continuity and related qualification judgments. Journal of Accounting Research 18 (2): 506-523.
Kinney, W. and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory 13 (1): 149-159.
Kilduff, M., Tsai, W. 2003. Social networks and organizations. Thousand Oaks, CA: Sage.
Krishnan, G.V., K. K. Raman, K. Yang, and W. Yu. 2011. CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management. Accounting Horizons 25(3):537-557.
Kwon, S. Y. and H. Yi. 2012. Do social ties between CEOs and engagement audit partners affect audit fees and audit quality? Working Paper, Korea University.
Larcker, D.F. and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research 42 (3): 625–658
Lennox, C. S. 2005. Audit quality and executive officers` affiliations with CPA firms. Journal of Accounting and Economics 39 (2): 201-231.
Mautz, R. K., and H. A. Sharaf. 1961. The philosophy of Auditing. Sarasota, FL: American Accounting Association.
McNichols, M. F.2002. Discussion of the quality of the quality of accruals and earnings: the role of accrual estimation errors. The Accounting Review 77:61-69.
Myers, J., L. Myers, and T. Engelberg. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory rotation? The Accounting Review 78 (3): 779-799.
Menon, K. and D. Williams. 2004. Former audit partners and abnormal accruals. The Accounting Review 79 (4): 1095-1118.
Moore, D.A., P.E. Tetlock, L. Tanlu, and M.H. Bazerman. 2006. Auditor independence, conflict of interest, and the unconscious intrusion of bias. Working Paper, Carnegie Mellon University.
McCracken, S., S. E. Salterio, and M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society 33 (45): 362-83.
Nelson, M. and H. Tan. 2005. Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory 24 (Supplement): 41–71.
Nguyen, B. D. 2010. Does the rolodex matter? Corporate elite’s small world and the effectiveness of boards of directors. Working Paper, University of Cambridge.
Palmrose, Z-V. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63(1):55-73.
Palmrose, Z-V., and S. Scholz. 2004. The circumstances and legal consequences of non-GAAP reporting: evidence from restatements. Contemporary Accounting Research 21:139-180.
Richardson, S. A., A. I. Tuna, and M. Wu. 2002. Predicting Earnings Management: The Case of Earnings Restatements. Working Paper, University of Hong Kong.
Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3):335-370.
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons 3 (4):91-102.
Schmidt, B. 2009. Costs and benefits of `Friendly` boards during mergers and acquisitions. Working Paper, Emory University.
Teoh, S. H. and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68 (4): 346-366
Warfield, T., J. Wild, and K. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 2(1): 61-69.
描述 碩士
國立政治大學
會計研究所
101353009
102
資料來源 http://thesis.lib.nccu.edu.tw/record/#G1013530091
資料類型 thesis
dc.contributor.advisor 詹凌菁zh_TW
dc.contributor.author (Authors) 秦如慎zh_TW
dc.creator (作者) 秦如慎zh_TW
dc.date (日期) 2013en_US
dc.date.accessioned 29-Jul-2014 16:02:50 (UTC+8)-
dc.date.available 29-Jul-2014 16:02:50 (UTC+8)-
dc.date.issued (上傳時間) 29-Jul-2014 16:02:50 (UTC+8)-
dc.identifier (Other Identifiers) G1013530091en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/67857-
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) 101353009zh_TW
dc.description (描述) 102zh_TW
dc.description.abstract (摘要) 本研究旨在探討我國 2006 至 2012 年上市上櫃公司財務長與簽證會計師的社會連結(Social tie)對審計品質的影響，並以教育背景為雙方的社會連結(School tie)，檢視財務長與會計師是否因為彼此相同的教育背景所產生的親切、熟悉及信任感，而有利於資訊的傳遞帶來正向效果，亦或者創造一個會計師與管理者共謀舞弊的機會，損及會計師的監督功能與獨立性。
實證結果顯示當審計品質以異常應計數絕對值衡量時，財務長與會計師之大學教育連結對審計品質有正向顯著關係；當審計品質以異常應計數標準差衡量時，碩士教育連結有負向顯著關係；當審計品質以異常應計數無絕對值衡量時，EMBA 教育連結有正向顯著關係，即其較可能以向上操縱盈餘的方式進行盈餘管理。綜上所述，本研究發現財務長與簽證會計師之社會連結並不必然導致較差之審計服務品質。		zh_TW
dc.description.abstract (摘要) This study aims to examine whether social tie (especially school tie) between the Chief Financial Officers (CFOs) and engagement audit partners affects audit quality.
Based on a sample of listed companies in Taiwan during 2006-2012, I find that a common university background between the CFOs and engagement audit partners is associated with higher absolute abnormal accruals and that a common postgraduate background is associated lower standard deviation of abnormal accruals. In addition, when the CFOs and engagement audit partners share a common EMBA background, there is a greater likelihood of income-increasing earnings management. Overall, the findings of this study imply that socially tied engagement audit partners do not necessarily provide lower quality audits.		en_US
dc.description.tableofcontents 第一章 緒論 1
第二章 文獻探討 4
第一節 審計品質 4
第二節 社會連結 10
第三節 CFOs 於選任會計師的影響力 13
第三章 研究設計 15
第一節 研究假說 15
第二節 資料與樣本 17
第三節 研究變數設計 18
第四節 實證模型與研究方法 25
第四章 實證結果分析 27
第一節 敘述性統計分析 27
第二節 相關係數分析 35
第三節 迴歸結果分析 38
第四節 額外測試 54
第五章 研究結論與建議 60
第一節 研究結論 60
第二節 研究建議 61
參考文獻 62		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G1013530091en_US
dc.subject (關鍵詞) 社會連結zh_TW
dc.subject (關鍵詞) 教育連結zh_TW
dc.subject (關鍵詞) 財務長zh_TW
dc.subject (關鍵詞) 簽證會計師zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) Social Tiesen_US
dc.subject (關鍵詞) School Tiesen_US
dc.subject (關鍵詞) CFOsen_US
dc.subject (關鍵詞) Engagement Audit Partnersen_US
dc.subject (關鍵詞) Audit Qualityen_US
dc.title (題名) 財務長與會計師之社會連結與審計品質之關聯性zh_TW
dc.title (題名) Do Social Ties between CFOs and Engagement Audit Partners Affect Audit Quality?en_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文部分
李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24 卷第 4 期：103-126。
官月緞與郭子建，2011，客戶重要性、非審計服務與會計師任期對審計品質之影響，當代會計，第 12 卷第 1 期：1-30。
楊炎杰與官月緞，2006，客戶重要性與非審計服務是否影響審計品質？Enron 後的觀察，會計評論，第 43 期：27-61 頁。
詹玉霞，2003，盈餘管理與公司治理對財務報告重編影響之研究，東吳大學會計研究所碩士論文。
廖秀梅與洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，第11 卷第 2 期：151-178。
劉嘉雯與王泰昌，2008，會計師任期與審計品質之關聯性研究，管理評論，第27 卷 2 第 4 期：1-28。
二、英文部分
Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15: 1-24.
Balsam, S., J. Krishnan., and J. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory: 71-97.
Bertrand, M. and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118 (4): 1169–1208.
Bamber, L., J. Jiang, and I. Wang. 2010. What’s my style? The influence of top managers on voluntary corporate financial disclosure. The Accounting Review 85(4): 1131–1162.
Bruynseels, L. and E. Cardinaels. 2014. The audit committee: management watchdog or personal friend of the CEO? The Accounting Review 89(1):113-145.
Chevalier, J. and G. Ellison. 1999. Are some mutual fund managers better than others? Cross- sectional patterns in behavior and performance, Journal of Finance: 875-899.
Chung, H. and S. Kallapur. 2003. Client importance, non-audit services, and abnormal accruals. The Accounting Review 8(4): 931-955.
Chi, W. and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting and Economics 1 (1): 65–92.
Carey P. and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81(3): 653-676.
Cohen, L., A. Frazzini, and C. Malloy. 2008. The small world of investing: board connections and mutual fund returns. Journal of Political Economy 116 (5): 951-979.
Church, B., S. Davis, and S. McCraken. 2008. The auditor’s reporting model: A literature overview and research synthesis. Accounting Horizons 22 (1): 69–90.
Cohen, L., A. Frazzini, and C. Malloy. 2010. Sell-side school ties. Journal of Finance 65 (4): 1409-1437.
Chidambaran, N.K., S. Kedia, and N. R. Prabhala. 2012. CEO-Director connections and corporate fraud. Working Paper, Fordham University.
DeAngelo, L. E. 1981. Auditor independence, “lowballing,” and disclosure regulation. Journal of Accounting and Economics 3 (2): 113-127.
DeAngelo, H., L. DeAngelo, and D. Skinner.1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17, 113–143.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70 (2): 193-225.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and Consequences of Earnings Manipulation: An analysis of Firms Subject to Enforcement Actions by the SEC. Contemporary Accounting Research 13:1-36.
Dechow, P. M., and I. D. Dichev. 2002. The quality of Accruals and earnings: the role of accrual estimation errors. The Accounting Review 77(Supplement):35-39.
DeFond, Mark L., K. Raghunandan and R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going-concern audit opinions. Journal of Accounting Research 40 (9): 1247-1274.
DeFond, M., and J. Francis. 2005. Audit research after Sarbanes-Oxley. Auditing: A Journal of Practice & Theory 24: 5–30.
Doyle, J., W. Ge, and S. McVay. 2007. Accruals quality and internal control over financial reporting. The Accounting Review 82(5):1141-1170.
Emirbayer, M., and J. Goodwin. 1994. Network analysis, culture, and the problem of agency. American Journal of Sociology 99:1411-1454.
Engelberg, E., P. Gao., and C.A. Parsons. 2010. Friends with money. Working Paper, University of North Carolina at Chapel Hill.
Francis, J., E. Maydew, and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18 (1): 17-34.
Frankel, R., M. Johnson, and K. Nelson. 2002. The relation between auditors’ fees for non-audit services and earnings quality. The Accounting Review 77: 71-105.
Fairfield, P., S. Whisenant, and T. Yohn, 2003. Accrued earnings and growth: implications for future profitability and market mispricing. The Accounting Review 78:353–371.
Fracassi, C., and G. Tate. 2012. External networking and internal firm governance. The Journal of Finance 67:153-194.
Fiolleau, K., K. Hoang, K. Jamal, and S. Sunder. 2013. How do regulatory reforms to enhance auditor independence work in practice? Contemporary Accounting Research 30(3):864-890.
Granovetter, M. S. 1973. The strength of weak ties. American Journal of Sociology 78(5):1360-1380.
Geiger, Marshall A. and K. Raghunandan. 2002. Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory21 (1): 67-78.
Graham, J., C. R. Harvey, and S. Rajgopal, 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40: 3-73.
Ghosh, A. and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80 (2): 585-612.
Ge, W., D. Matsumoto, and J. Zhang. 2011. Do CFOs have styles of their own? An empirical investigation of the effect of individual CFOs on financial reporting practices. Contemporary Accounting Research 28 (4): 1141–1179.
Gul, A. F., D. Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88(6):1993-2023.
Hoitash, R., M. Krishnan, and S. Sankaraguruswamy. 2002. Earnings quality and price quality. Working Paper, National University of Singapore.
Hwang, B.H. and S. Kim. 2009. It pays to have friends. Journal of Financial Economics 93 (1): 138-158.
Jones, J. J. 1991. Earnings management during import relief investigation. Journal of Accounting Research 29 (2): 193-228.
Jones, F. L. 1996. The information content of the auditor’s going concern evaluation. Journal of Accounting and Public Policy 15 (1): 1-27.
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