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題名 關係人交易、審計品質與會計師屬性
Related Party Transactions, Audit Quality and Auditor Attributes
作者 熊芳瑩
貢獻者 周玲臺
熊芳瑩
關鍵詞 關係人交易
審計品質
專業屬性
四大事務所
產業專家
related party transactions
audit quality
auditor attributes
big 4 audit firms
industry specialist audit firms
日期 2013
上傳時間 12-Aug-2014 14:01:23 (UTC+8)
摘要 近來陸續爆出的舞弊案件已連帶引起了社會大眾對關係人交易行為的注意。本文先探討審計品質與關係人交易之關聯性，而實證結果顯示關係人銷貨、進貨、應收款項與應付款項交易與審計品質皆呈負向關係，足見關係人交易之查核是困難的。因此本文期望透過外部審計人員的專業屬性來降低關係人交易對審計品質產生的不良影響，提升投資人對公司財務報導的信任。過去文獻針對會計師專業屬性部分，指出會計師事務所規模愈大以及產業專精程度愈高者，具備較佳的查核品質。研究結果顯示當關係人銷貨、進貨及應收款項交易係由四大會計師事務所或產業專家會計師事務所查核時，因大型會計師事務所或產業專家會計師事務所具備較佳會計師專業屬性，能抑制或減少關係人交易對審計品質之負面影響，而提升財務報表之審計品質。
Numerous financial reporting frauds over recent years have made related party transactions the center of public attention. We first investigate the association between related party transactions and audit quality (proxied by discretionary accruals), and find that four kinds of related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) all have negative impacts on audit quality. We posit that (1) external auditing is a monitoring mechanism to reduce audit quality decline caused by related party transactions, and (2) auditor attributes including big 4 audit firms and industry specialist audit firms can mitigate the audit quality decline thereof. Empirical results show that companies audited by big 4 or industry specialist audit firms, whose sales to related parties, purchases from related parties and accounts receivable from related parties show significantly smaller negative impacts on audit quality than companies not audited by big 4 or industry specialist audit firms.
參考文獻 中文文獻
1.李奕萱，2013，關係人交易與審計品質－以台灣高科技公司為例，國立政治大學會計研究所碩士論文。
2.李建然、陳信吉與湯麗芬，2013，客戶重要性與審計品質－從簽證會計師角度分析，當代會計，第14 卷，第2 期：147-174。
3.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13 卷，第2 期：99-129。
4.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。
5.廖秀梅、王貞靜與戚務君，2012，一套臺灣完整的審計公費資訊告訴我們什麼？中華會計學刊，第8 卷，第1 期：49-88。
6.廖秀梅、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。
References
1.American Institute of Certified Public (AICPA). 2001. Accounting and Auditing for Related Party Transactions: A toolkit for accountants and auditors. New York, NY: AICPA.
2.Ball, R. andG. Foster. 1982. Corporate financial-reporting -a methodological review of empirical-research. Journal of Accounting Research20(supplement): 161-234.
3.Balsam, S., J.Krishnan,and J. S. Yang.2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice andTheory22(2):71-97.
4.Beasley, M. S., J. V. Carcello, and D. R. Hermanson. 2001. Top 10 Audit Deficiencies: SEC Sanctions. Journal of Accountancy 191 (4): 63–67.
5.Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earning management. Contemporary Accounting Research15 (spring): 1-24.
6.Bedard, J., and S. Biggs. 1991. The Effect of Domain-Specific Experience on Evaluation of Management Representation in Analytical Procedures. Auditing:A Journal of Practice & Theory10 (Supplement): 77–95.
7.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.
8.Bennouri,M., M.Nekhili,and P.Touron. 2012. Does Auditors’ Reputation DiscourageRelatedParty Transactions? The French Case. Working paper.
9.Cahan, S., J. Godfrey, J. Hamilton, and D. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities.The Accounting Review83 (6): 1393–1424.
10.Chi, Hsin-Yi, and Chen-Lung Chin. 2011. Firm Versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality. Auditing: A Journal of Practice & Theory 30 (2): 201–29.
11.Chow, G. C. 1960.Tests of Equality between Sets of Coefficients in Two Linear Regression.Econometrica26(3): 591-605.
12.Clatworthy, Mark A., Christopher K.M. Pong, and Woon K. Wong. 2012. Auditor Quality Effects on the Relationship Between Accruals, Cash Flows and Equity Returns: a Variance Decomposition Analysis.Accounting and Business Research42 (4): 419–439.
13.DeAngelo, L. E. 1981. Audit size and audit quality. Journal of Accounting and Economics3 (December): 183-199.
14.Dechow, P. M.,R. G. Sloan,andA. P. Sweeney. 1995.Detecting Earnings Management. The Accounting Review70: 193–225.
15.DeFond, M. L., and J. M. Jiambalvo. 1994. Debt Covenant violation and manipulation of accruals. Journal of Accounting and Economics17 (January): 145-176.
16.DeZoort, F. T., D. Hermanson, D. Archambeault, and S. Reed. 2002. Audit Committee Effectiveness:A Synthesis of the Empirical Audit Committee Literature. Journal of Accounting Literature21:38–75.
17.Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory18 (fall): 17-34.
18.Francis, J.R., K.Reichelt, and D.Wang. 2005. The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market.Accounting Review80 (1) (January): 113–136.
19.Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review77 (Supplement): 71-105.
20.Gordon, E.A., E.Henry, and D.Palia. 2004. Related Party Transactions and Corporate Governance. Advances in Financial Economics9 (December 1): 1–27.
21.Gordon, E. A., E.Henry, and D. Palia. 2006. Related party transactions: Associations with corporate governance and firm value. Working paper.Rutgers University.
22.Gordon, E. A., E. Henry, T. J. Louwers,and B. J. Reed. 2007. Auditing Related Party Transactions: A Literature Overview and Research Synthesis. Accounting Horizons21 (1) (March): 81-102.
23.Gul F., B. L. Jaggi, and G. V. Krishnan. 2007. Auditor independence: Evidence on the joint effects of auditor tenure andnonaudit fees. Auditing: A Journal of Practice and Theory26 (2): 117-142.
24.Henry, E., E. Gordon, B. Reed, and T. Louwers. 2012. The role of related party transactions in fraudulent financial reporting. Journal of Forensic andInvestigative Accounting4 (1): 186-213.
25.Johnson, P., K. Jama1, and R. Berryman.1991. Effectsof FramingonAuditor Decisions. Organization Behavior and Human Decision Processes 50 (October):75-105.
26.Johnson, V. E., I. K.Khurana, andJ. K. Reynolds.2002. Audit‐Firm Tenure and the Quality of Financial Reports. Contemporary accounting research19(4):637-660.
27.Johnstone, K. M., C.Li, andS. Luo. 2011. Client-auditor supply chain relationships, audit quality, and audit pricing. Auditing: A Journal of Practice and Theory: forthcoming.
28.Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics39 (January): 163-197.
29.Krishnan, G. V.2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons17(Supplement):1-16.
30.Louwers, T. J., E.Henry, B. J.Reed, andE. A.Gordon.2008. Deficiencies in auditing related-party transactions: Insights from AAERs. Current Issues in Auditing2(2):A10-A16.
31.Reichelt, Kenneth J., and Dechun Wang. 2010. National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. Journal of Accounting Research48 (3) (June): 647–686.
32.Reynolds,J., and J. Francis. 2001. Does size matter? The influence of large clients on office Level auditor reporting decisions. Journal of Accounting and Economics30 (3): 375-400.
33.Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of accounting research18 (1): 161-190.
34.Solomon, Ira, Michael D. Shields, and O. Ray Whittington. 1999. What Do Industry-Specialist Auditors Know? Journal of Accounting Research37 (1) (April 1): 191–208.
35.Watkins, A.L., W. Hillison, and S.E. Morecroft. 2004. Audit Quality: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature23: 153–193.
36.Wilks, T. Jeffrey, and Mark F. Zimbelman. 2004. Decomposition of Fraud-Risk Assessments and Auditors’Sensitivity to Fraud Cues. Contemporary Accounting Research21 (3): 719–7.
描述 碩士
國立政治大學
會計研究所
99353013
102
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0993530131
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.author (Authors) 熊芳瑩zh_TW
dc.creator (作者) 熊芳瑩zh_TW
dc.date (日期) 2013en_US
dc.date.accessioned 12-Aug-2014 14:01:23 (UTC+8)-
dc.date.available 12-Aug-2014 14:01:23 (UTC+8)-
dc.date.issued (上傳時間) 12-Aug-2014 14:01:23 (UTC+8)-
dc.identifier (Other Identifiers) G0993530131en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/68525-
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) 99353013zh_TW
dc.description (描述) 102zh_TW
dc.description.abstract (摘要) 近來陸續爆出的舞弊案件已連帶引起了社會大眾對關係人交易行為的注意。本文先探討審計品質與關係人交易之關聯性，而實證結果顯示關係人銷貨、進貨、應收款項與應付款項交易與審計品質皆呈負向關係，足見關係人交易之查核是困難的。因此本文期望透過外部審計人員的專業屬性來降低關係人交易對審計品質產生的不良影響，提升投資人對公司財務報導的信任。過去文獻針對會計師專業屬性部分，指出會計師事務所規模愈大以及產業專精程度愈高者，具備較佳的查核品質。研究結果顯示當關係人銷貨、進貨及應收款項交易係由四大會計師事務所或產業專家會計師事務所查核時，因大型會計師事務所或產業專家會計師事務所具備較佳會計師專業屬性，能抑制或減少關係人交易對審計品質之負面影響，而提升財務報表之審計品質。zh_TW
dc.description.abstract (摘要) Numerous financial reporting frauds over recent years have made related party transactions the center of public attention. We first investigate the association between related party transactions and audit quality (proxied by discretionary accruals), and find that four kinds of related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) all have negative impacts on audit quality. We posit that (1) external auditing is a monitoring mechanism to reduce audit quality decline caused by related party transactions, and (2) auditor attributes including big 4 audit firms and industry specialist audit firms can mitigate the audit quality decline thereof. Empirical results show that companies audited by big 4 or industry specialist audit firms, whose sales to related parties, purchases from related parties and accounts receivable from related parties show significantly smaller negative impacts on audit quality than companies not audited by big 4 or industry specialist audit firms.en_US
dc.description.tableofcontents 第一章 緒論　　　　　　　　　　　　　　　　　　　1
　第一節 研究背景與動機　　　　　　　　　　　　　1
　第二節 研究問題　　　　　　　　　　　　　　　　5
　第三節 研究目的與貢獻　　　　　　　　　　　　　8
　第四節 論文章節　　　　　　　　　　　　　　　　9
第二章 文獻探討　　　　　　　　　　　　　　　　　10
　第一節 關係人交易相關公報準則規定　　　　　　　10
　第二節 關係人交易之學術研究　　　　　　　　　　12
　第三節 審計品質與會計師屬性　　　　　　　　　　15
第三章 研究方法　　　　　　　　　　　　　　　　　18
　第一節 研究假說　　　　　　　　　　　　　　　　18
　第二節 資料來源與樣本選取　　　　　　　　　　　21
　第三節 研究模型與變數衡量　　　　　　　　　　　27
第四章 實證結果　　　　　　　　　　　　　　　　　37
　第一節 敘述性統計分析　　　　　　　　　　　　　37
　第二節 相關係數分析　　　　　　　　　　　　　　40
　第三節 複迴歸結果分析　　　　　　　　　　　　　44
　第四節 敏感性分析　　　　　　　　　　　　　　　58
第五章 結論與建議　　　　　　　　　　　　　　　　63
　第一節 研究結論　　　　　　　　　　　　　　　　63
　第二節 研究限制與建議　　　　　　　　　　　　　65		zh_TW
dc.format.extent 944005 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/#G0993530131en_US
dc.subject (關鍵詞) 關係人交易zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) 專業屬性zh_TW
dc.subject (關鍵詞) 四大事務所zh_TW
dc.subject (關鍵詞) 產業專家zh_TW
dc.subject (關鍵詞) related party transactionsen_US
dc.subject (關鍵詞) audit qualityen_US
dc.subject (關鍵詞) auditor attributesen_US
dc.subject (關鍵詞) big 4 audit firmsen_US
dc.subject (關鍵詞) industry specialist audit firmsen_US
dc.title (題名) 關係人交易、審計品質與會計師屬性zh_TW
dc.title (題名) Related Party Transactions, Audit Quality and Auditor Attributesen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文文獻
1.李奕萱，2013，關係人交易與審計品質－以台灣高科技公司為例，國立政治大學會計研究所碩士論文。
2.李建然、陳信吉與湯麗芬，2013，客戶重要性與審計品質－從簽證會計師角度分析，當代會計，第14 卷，第2 期：147-174。
3.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13 卷，第2 期：99-129。
4.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。
5.廖秀梅、王貞靜與戚務君，2012，一套臺灣完整的審計公費資訊告訴我們什麼？中華會計學刊，第8 卷，第1 期：49-88。
6.廖秀梅、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。
References
1.American Institute of Certified Public (AICPA). 2001. Accounting and Auditing for Related Party Transactions: A toolkit for accountants and auditors. New York, NY: AICPA.
2.Ball, R. andG. Foster. 1982. Corporate financial-reporting -a methodological review of empirical-research. Journal of Accounting Research20(supplement): 161-234.
3.Balsam, S., J.Krishnan,and J. S. Yang.2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice andTheory22(2):71-97.
4.Beasley, M. S., J. V. Carcello, and D. R. Hermanson. 2001. Top 10 Audit Deficiencies: SEC Sanctions. Journal of Accountancy 191 (4): 63–67.
5.Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earning management. Contemporary Accounting Research15 (spring): 1-24.
6.Bedard, J., and S. Biggs. 1991. The Effect of Domain-Specific Experience on Evaluation of Management Representation in Analytical Procedures. Auditing:A Journal of Practice & Theory10 (Supplement): 77–95.
7.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.
8.Bennouri,M., M.Nekhili,and P.Touron. 2012. Does Auditors’ Reputation DiscourageRelatedParty Transactions? The French Case. Working paper.
9.Cahan, S., J. Godfrey, J. Hamilton, and D. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities.The Accounting Review83 (6): 1393–1424.
10.Chi, Hsin-Yi, and Chen-Lung Chin. 2011. Firm Versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality. Auditing: A Journal of Practice & Theory 30 (2): 201–29.
11.Chow, G. C. 1960.Tests of Equality between Sets of Coefficients in Two Linear Regression.Econometrica26(3): 591-605.
12.Clatworthy, Mark A., Christopher K.M. Pong, and Woon K. Wong. 2012. Auditor Quality Effects on the Relationship Between Accruals, Cash Flows and Equity Returns: a Variance Decomposition Analysis.Accounting and Business Research42 (4): 419–439.
13.DeAngelo, L. E. 1981. Audit size and audit quality. Journal of Accounting and Economics3 (December): 183-199.
14.Dechow, P. M.,R. G. Sloan,andA. P. Sweeney. 1995.Detecting Earnings Management. The Accounting Review70: 193–225.
15.DeFond, M. L., and J. M. Jiambalvo. 1994. Debt Covenant violation and manipulation of accruals. Journal of Accounting and Economics17 (January): 145-176.
16.DeZoort, F. T., D. Hermanson, D. Archambeault, and S. Reed. 2002. Audit Committee Effectiveness:A Synthesis of the Empirical Audit Committee Literature. Journal of Accounting Literature21:38–75.
17.Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory18 (fall): 17-34.
18.Francis, J.R., K.Reichelt, and D.Wang. 2005. The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market.Accounting Review80 (1) (January): 113–136.
19.Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review77 (Supplement): 71-105.
20.Gordon, E.A., E.Henry, and D.Palia. 2004. Related Party Transactions and Corporate Governance. Advances in Financial Economics9 (December 1): 1–27.
21.Gordon, E. A., E.Henry, and D. Palia. 2006. Related party transactions: Associations with corporate governance and firm value. Working paper.Rutgers University.
22.Gordon, E. A., E. Henry, T. J. Louwers,and B. J. Reed. 2007. Auditing Related Party Transactions: A Literature Overview and Research Synthesis. Accounting Horizons21 (1) (March): 81-102.
23.Gul F., B. L. Jaggi, and G. V. Krishnan. 2007. Auditor independence: Evidence on the joint effects of auditor tenure andnonaudit fees. Auditing: A Journal of Practice and Theory26 (2): 117-142.
24.Henry, E., E. Gordon, B. Reed, and T. Louwers. 2012. The role of related party transactions in fraudulent financial reporting. Journal of Forensic andInvestigative Accounting4 (1): 186-213.
25.Johnson, P., K. Jama1, and R. Berryman.1991. Effectsof FramingonAuditor Decisions. Organization Behavior and Human Decision Processes 50 (October):75-105.
26.Johnson, V. E., I. K.Khurana, andJ. K. Reynolds.2002. Audit‐Firm Tenure and the Quality of Financial Reports. Contemporary accounting research19(4):637-660.
27.Johnstone, K. M., C.Li, andS. Luo. 2011. Client-auditor supply chain relationships, audit quality, and audit pricing. Auditing: A Journal of Practice and Theory: forthcoming.
28.Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics39 (January): 163-197.
29.Krishnan, G. V.2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons17(Supplement):1-16.
30.Louwers, T. J., E.Henry, B. J.Reed, andE. A.Gordon.2008. Deficiencies in auditing related-party transactions: Insights from AAERs. Current Issues in Auditing2(2):A10-A16.
31.Reichelt, Kenneth J., and Dechun Wang. 2010. National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. Journal of Accounting Research48 (3) (June): 647–686.
32.Reynolds,J., and J. Francis. 2001. Does size matter? The influence of large clients on office Level auditor reporting decisions. Journal of Accounting and Economics30 (3): 375-400.
33.Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of accounting research18 (1): 161-190.
34.Solomon, Ira, Michael D. Shields, and O. Ray Whittington. 1999. What Do Industry-Specialist Auditors Know? Journal of Accounting Research37 (1) (April 1): 191–208.
35.Watkins, A.L., W. Hillison, and S.E. Morecroft. 2004. Audit Quality: A Synthesis of Theory and Empirical Evidence. Journal of Accounting Literature23: 153–193.
36.Wilks, T. Jeffrey, and Mark F. Zimbelman. 2004. Decomposition of Fraud-Risk Assessments and Auditors’Sensitivity to Fraud Cues. Contemporary Accounting Research21 (3): 719–7.		zh_TW