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題名 相同會計師查核關係人交易之雙方與盈餘品質認知
Same Auditor Auditing Both Sides of Related Party Transactions and Perceptions of Earnings Quality
作者 張浚仰
Chang, Chun Yang
貢獻者 周玲臺
Chou, Ling Tai
張浚仰
Chang, Chun Yang
關鍵詞 關係人交易
相同會計師
盈餘品質認知
產業專家會計師
Related party transactions
Same auditors
Perceptions of earnings quality
Industry specialist auditors
日期 2015
上傳時間 27-Jul-2015 11:19:23 (UTC+8)
摘要 儘管關係人交易的存在係屬營業常態，但因近年來國內外陸續爆發的財報舞弊多與關係人交易相關，顯示出關係人交易常被視為輸送利益的工具，且根據文獻，關係人交易將造成公司財務報表的資訊不確定性增加，進而傷害盈餘品質認知。本研究預期公司與關係人由相同會計師查核能降低關係人交易對盈餘品質認知產生的不良影響，因相同會計師能掌握關係人交易雙方之資訊，作出更資訊性的判斷以及更精確的風險評估，有利於會計師蒐集證據以辨認關係人與評估揭露方式，減少公司調增盈餘之管理行為，進而能抑制關係人交易對投資大眾盈餘品質認知的負面影響。
實證結果指出，若關係人交易之雙方由相同會計師查核，能抑制關係人交易對投資大眾盈餘品質認知之負向影響，且若受查公司之關係人依存度較高時，該抑制效果更明顯。此外，若受查公司由非產業專家會計師查核時，選任相同會計師之抑制效果較具備產業專家之相同會計師查核者更強。綜合上述結果，當關係人交易金額越多由相同會計師查核時，投資大眾會認為該公司之盈餘更具有資訊性。關係人交易雙方由相同會計師查核之效果可提供公司治理單位作為委任會計師之參考，並可作為關係人交易雙方由不同會計師查核時，因較缺乏資訊溝通而可能導致揭露品質較差之證據。
Even though related party transactions (RPTs) serve as normal business operation and resource allocation means among affiliated firms in Taiwan, RPTs were associated with a number of financial scandals and provided channels for inappropriate tunneling activities. Prior research finds that RPTs increase the uncertainty of financial information reported and impair perceptions of earnings quality. In this study, we explore whether same auditors auditing both sides of RPTs can mitigate the declined perceptions of earnings quality caused by RPTs. We expect that information advantage due to auditing both sides of RPTs may help auditors (1) make more informed judgments and more accurate risk assessments regarding RPTs and (2) make disclosures of RPTs more transparent, thus producing a higher-quality audit and mitigating RPTs negative effects on investors’ perceptions of earnings quality.
Our empirical results show that the adverse effects of RPTs on perceptions of earnings quality are alleviated if both sides of RPTs are audited by the same auditor. We further find that such effects are stronger for companies of higher dependence on RPTs or audited by non-specialists. In other words, investors perceive companies’ earnings to be more informative when higher amounts of RPTs are audited by the same auditors. Our results provide insights to companies’ audit committee members when they consider engagement auditors of related parties. In addition, the findings of this study might provide evidence of possible lacking of communication between different auditors of both sides of RPTs.
參考文獻 中文文獻
李建然與陳信吉，2012，會計師任期與審計品質認知—股市投資人的觀點，中山管理評論，第20卷，第3期：881-907。
沈中華與李建然，2000，事件研究法─財務與會計實證研究必備，華泰文化事業公司。
邱垂昌與黃秀姿，2006，自願設立獨立董事、關係人交易與公司價值關聯性之研究：代理理論與訊號發射理論之比較，Asian Journal of Management and Humanity Sciences，第1卷，第3期：379-403。
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13卷，第2期：99-129。

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描述 碩士
國立政治大學
會計研究所
102353013
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0102353013
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.advisor Chou, Ling Taien_US
dc.contributor.author (Authors) 張浚仰zh_TW
dc.contributor.author (Authors) Chang, Chun Yangen_US
dc.creator (作者) 張浚仰zh_TW
dc.creator (作者) Chang, Chun Yangen_US
dc.date (日期) 2015en_US
dc.date.accessioned 27-Jul-2015 11:19:23 (UTC+8)-
dc.date.available 27-Jul-2015 11:19:23 (UTC+8)-
dc.date.issued (上傳時間) 27-Jul-2015 11:19:23 (UTC+8)-
dc.identifier (Other Identifiers) G0102353013en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/76846-
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) 102353013zh_TW
dc.description.abstract (摘要) 儘管關係人交易的存在係屬營業常態，但因近年來國內外陸續爆發的財報舞弊多與關係人交易相關，顯示出關係人交易常被視為輸送利益的工具，且根據文獻，關係人交易將造成公司財務報表的資訊不確定性增加，進而傷害盈餘品質認知。本研究預期公司與關係人由相同會計師查核能降低關係人交易對盈餘品質認知產生的不良影響，因相同會計師能掌握關係人交易雙方之資訊，作出更資訊性的判斷以及更精確的風險評估，有利於會計師蒐集證據以辨認關係人與評估揭露方式，減少公司調增盈餘之管理行為，進而能抑制關係人交易對投資大眾盈餘品質認知的負面影響。
實證結果指出，若關係人交易之雙方由相同會計師查核，能抑制關係人交易對投資大眾盈餘品質認知之負向影響，且若受查公司之關係人依存度較高時，該抑制效果更明顯。此外，若受查公司由非產業專家會計師查核時，選任相同會計師之抑制效果較具備產業專家之相同會計師查核者更強。綜合上述結果，當關係人交易金額越多由相同會計師查核時，投資大眾會認為該公司之盈餘更具有資訊性。關係人交易雙方由相同會計師查核之效果可提供公司治理單位作為委任會計師之參考，並可作為關係人交易雙方由不同會計師查核時，因較缺乏資訊溝通而可能導致揭露品質較差之證據。		zh_TW
dc.description.abstract (摘要) Even though related party transactions (RPTs) serve as normal business operation and resource allocation means among affiliated firms in Taiwan, RPTs were associated with a number of financial scandals and provided channels for inappropriate tunneling activities. Prior research finds that RPTs increase the uncertainty of financial information reported and impair perceptions of earnings quality. In this study, we explore whether same auditors auditing both sides of RPTs can mitigate the declined perceptions of earnings quality caused by RPTs. We expect that information advantage due to auditing both sides of RPTs may help auditors (1) make more informed judgments and more accurate risk assessments regarding RPTs and (2) make disclosures of RPTs more transparent, thus producing a higher-quality audit and mitigating RPTs negative effects on investors’ perceptions of earnings quality.
Our empirical results show that the adverse effects of RPTs on perceptions of earnings quality are alleviated if both sides of RPTs are audited by the same auditor. We further find that such effects are stronger for companies of higher dependence on RPTs or audited by non-specialists. In other words, investors perceive companies’ earnings to be more informative when higher amounts of RPTs are audited by the same auditors. Our results provide insights to companies’ audit committee members when they consider engagement auditors of related parties. In addition, the findings of this study might provide evidence of possible lacking of communication between different auditors of both sides of RPTs.		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 4
第三節 研究目的與貢獻 6
第四節 論文章節 7
第二章 文獻探討 8
第一節 關係人交易之相關規範 8
第二節 關係人交易之學術研究 12
第三節 選任相同會計師與盈餘品質認知 14
第四節 產業專家會計師與盈餘品質認知 16
第三章 研究方法 19
第一節 研究假說 19
第二節 樣本選取與資料蒐集 22
第三節 研究模型與變數衡量 25
第四章 實證結果 34
第一節 敘述性統計分析 34
第二節 相關係數分析 36
第三節 複迴歸結果分析 40
第四節 敏感性分析 52
第五節 額外測試 61
第五章 結論與建議 65
第一節 研究結論 65
第二節 研究限制與研究建議 66
附錄 67
附錄A 關係人交易歷年發生情形 67
附錄B 關係人交易與券商分析師盈餘預測在各產業的分布情形 69
參考文獻 71		zh_TW
dc.format.extent 1599927 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0102353013en_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) 盈餘品質認知zh_TW
dc.subject (關鍵詞) 產業專家會計師zh_TW
dc.subject (關鍵詞) Related party transactionsen_US
dc.subject (關鍵詞) Same auditorsen_US
dc.subject (關鍵詞) Perceptions of earnings qualityen_US
dc.subject (關鍵詞) Industry specialist auditorsen_US
dc.title (題名) 相同會計師查核關係人交易之雙方與盈餘品質認知zh_TW
dc.title (題名) Same Auditor Auditing Both Sides of Related Party Transactions and Perceptions of Earnings Qualityen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 中文文獻
李建然與陳信吉，2012，會計師任期與審計品質認知—股市投資人的觀點，中山管理評論，第20卷，第3期：881-907。
沈中華與李建然，2000，事件研究法─財務與會計實證研究必備，華泰文化事業公司。
邱垂昌與黃秀姿，2006，自願設立獨立董事、關係人交易與公司價值關聯性之研究：代理理論與訊號發射理論之比較，Asian Journal of Management and Humanity Sciences，第1卷，第3期：379-403。
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13卷，第2期：99-129。

References
Ali, A., T. Y. Chen, and S. Radhakrishnan. 2007. Corporate disclosure by family firms. Journal of Accounting and Economics 44: 238–286.
American Institute of Certified Public Accountants (AICPA). 2001. Accounting and auditing for related party transactions: A toolkit for accountants and auditors. New York, NY: AICPA.
American Institute of Certified Public Accountants (AICPA). 1983. Related parties. Statement on auditing standard No.45. AU. 334. New York, NY: AICPA.
American Institute of Certified Public Accountants (AICPA). 2002. Consideration of fraud in a financial statement audit. Statement on auditing standards No. 99. AU. 316. New York, NY: AICPA.
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