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題名 公司特性、裁決性應計項目與審計品質關聯性之研究
作者 黃郁芬
貢獻者 周玲臺
黃郁芬
關鍵詞 公司特性
裁決性應計項目
盈餘管理
審計品質
日期 2001
上傳時間 15-四月-2016 16:11:03 (UTC+8)
摘要 因為公司所有者與管理者不同，且外界第三者不容易直接觀察到公司管理者的行為，而有代理問題存在，也因代理問題使公司管理當局有操縱盈餘數字的機會及動機。然而在投資者沒有受過會計專業訓練下，幾乎很難去區分裁決性應計項目及非裁決性應計項目，當盈餘與營業現金流量差異愈大時，代表管理者操縱應計項目的空間愈大，管理當局為向外界發出訊息顯示自己雖有盈餘管理機會，卻無盈餘管理的行為，則會聘用高審計品質的會計師事務所進行查核簽證，也將進一步了解高審計品質會計師事務所是否有較高之偵測或抑制盈餘管理能力。
參考文獻 王中正，1997，臺灣上市公司代理問題與會計師更換間之關聯性實證研究，國立中正大學會計研究所未出版之碩士論文。\n王振東，1993，我國上市公司會計師更換因素之實證研究，國立政治大學會計研究所未出版之碩士論文。\n王修斐，1996，盈餘管理偵測模型之評估，國立政治大學會計研究所未出版之碩士論文。\n李美琪，1997，我國新上市公司風險與會計師選擇，國立中正大學會計研究所未出版之碩士論文。\n呂湘瑩，1999，審計品質變動與代理成本之研究，國立政治大學會計研究所未出版之碩士論文。\n施春成，1993，台灣新市公司特有風險與會計師選擇之研究，國立台灣大學會計學研究所未出版之碩士論文。\n連靜仙，1993，新上市公司盈餘管理之研究，國立政治大學會計研究所未出版之碩士論文。\n張文?，1992，我國上市公司審計品質替代衡量之研究，國立政治大學會計研究所未出版之碩士論文。\n張文?，2000，盈餘管理之特性與審計品質之影響，國立政治大學會計學系博士班未出版之博士論文。\n陳雅琳，1993，公司上市前盈餘操縱之實證研究，國立臺灣大學會計研究所未出版之碩士論文。\n陳家齊，1997，我國新上市公司實質盈餘管理之研究，國立政治大學會計研究所未出版之碩士論文。\n黃惠君，1995，公司上市前後盈餘操縱與上市後營運績效及盈餘操縱動機之關連性研究，國立台灣大學會計研究所未出版之碩士論文。\n臧芝君，1992，新上市公司會計師聲譽與盈餘管理關係之研究，國立政治大學會計研究所未出版碩士論文。\n周文賢，多變量統計方:SAS/STAT使用方法，待出版書稿。\nBecker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (Spring): 1-24.\nChow, C., and S. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review 57 (April): 326-335.\nCraswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 20 (December): 297-322.\nDatar, S. M., G. A. Feltham, and J. S. Hughes. 1991. The role of audits and audit quality in valuing new issues. Journal of Accounting and Economics 14 (March): 3-49.\nDeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (December): 183-199.\n__________. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61 (July): 400-420.\n__________. 1988. Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics 10 (January): 3-36.\nDechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics 17 (January): 3-42.\n__________, R. Sloan, and A. Sweeney. 1995. Detecting earnings management. Accounting Review 70 (April): 193-225.\n__________. 1996. Causes and consequences of earnings management: An analysis of firm subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-36.\nDeFond, M. L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice and Theory 11 (Spring): 16-31.\n__________. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (January): 145-176.\n__________, and J. Jiambalvo. 1993. Factor related to auditor-client disagreements over income increasing accounting methods. Contemporary Accounting Research 9 (Spring): 415-431.\n_________, and K. R. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting and Economics 25 (February): 35-67.\nFrancis, 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 Theory 18 (Fall): 17-34.\n__________, and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (October): 663-682.\nHealy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (April): 85-107.\n__________, and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standards setting. American Accounting Association 13 (December): 365-383.\nHealy, P., and T. Lys. 1986. Auditor changes following big eight mergers with non-big eight audit. Journal of Accounting and Pubic Policy 5 (Spring): 251-265.\nHirst, E. 1994. Auditors’ sensitivity to earnings management. Contemporary Accounting Research 11 (Fall): 405-422.\nHogan, C. E. 1999. Industry specialization by auditors. Auditing: A Journal of Practice & Theory 18 (Spring): 1-17.\nJenson, M. C, and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (October): 305-360.\nJohnson, W. B., and T. Lys. 1990. The market for audit services. Journal of Accounting and Economics 12 (Jaurnary): 281-308.\nJones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (Autumn): 193-228.\nKang, S., and K. Sivaramakrishman. 1995. Issues in testing earnings management and an instrumental variable approach. Journal of Accounting Research 33 (Autumn): 353-367.\nKasznik, R. 1999. On the association between voluntary disclosure and earning management. Journal of Accounting Research 37 (Spring): 57-81.\nPalmrose, Z. V. 1982. Quality-differntiation, surrogates, and the pricing of audit services: A empirical investigation. Ph.D. dissertation, University of Washingtion.\n__________. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63 (January): 55-73.\nPhilips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research 37 (Spring): 167-189.\nSubramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22 (Fall): 249-282.\nStephen, C. H. and Johs, S. W. 1997. Two model of the auditor-client interaction: Tests with united kingdom data. Contemporary Accounting Research 14 (Summer): 23-50.\nTitman, S. and B. Trueman. 1986. Information quality and the valuation of new issues. Journal of Accounting and Economics 8 (February): 159-172.\nWilliams, D. D. 1988. The potential determination of auditor change. Journal of Business and Acconting 15 (Summer): 243-261.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#A2002001375
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.author (作者) 黃郁芬zh_TW
dc.creator (作者) 黃郁芬zh_TW
dc.date (日期) 2001en_US
dc.date.accessioned 15-四月-2016 16:11:03 (UTC+8)-
dc.date.available 15-四月-2016 16:11:03 (UTC+8)-
dc.date.issued (上傳時間) 15-四月-2016 16:11:03 (UTC+8)-
dc.identifier (其他 識別碼) A2002001375en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=94819-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 因為公司所有者與管理者不同，且外界第三者不容易直接觀察到公司管理者的行為，而有代理問題存在，也因代理問題使公司管理當局有操縱盈餘數字的機會及動機。然而在投資者沒有受過會計專業訓練下，幾乎很難去區分裁決性應計項目及非裁決性應計項目，當盈餘與營業現金流量差異愈大時，代表管理者操縱應計項目的空間愈大，管理當局為向外界發出訊息顯示自己雖有盈餘管理機會，卻無盈餘管理的行為，則會聘用高審計品質的會計師事務所進行查核簽證，也將進一步了解高審計品質會計師事務所是否有較高之偵測或抑制盈餘管理能力。zh_TW
dc.description.tableofcontents 封面頁\n證明書\n致謝詞\n論文摘要\n目錄\n圖表目錄\n第一章 緒論\n第一節 研究動機\n第二節 研究問題及目的\n第三節 研究方法\n第四節 論文架構及流程\n第二章 文獻回顧\n第一節 審計品質\n第二節 影響審計品質選擇的因素\n第三節 盈餘管理\n第四節 本研究與其他相關文獻之關連\n第三章 研究方法\n第一節 研究架構與假說\n第二節 研究設計\n第三節 變數之衡量\n第四節 資料來源與樣本\n第五節 分析方法\n第四章 實證結果\n第一節 審計品質\n第二節 公司特性與審計品質之關連性\n第三節 盈餘管理與審計品質之關聯性\n第五章 結論與建議\n第一節 結論\n第二節 建議與限制\n第六章 附錄\n參考書目zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#A2002001375en_US
dc.subject (關鍵詞) 公司特性zh_TW
dc.subject (關鍵詞) 裁決性應計項目zh_TW
dc.subject (關鍵詞) 盈餘管理zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.title (題名) 公司特性、裁決性應計項目與審計品質關聯性之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 王中正，1997，臺灣上市公司代理問題與會計師更換間之關聯性實證研究，國立中正大學會計研究所未出版之碩士論文。\n王振東，1993，我國上市公司會計師更換因素之實證研究，國立政治大學會計研究所未出版之碩士論文。\n王修斐，1996，盈餘管理偵測模型之評估，國立政治大學會計研究所未出版之碩士論文。\n李美琪，1997，我國新上市公司風險與會計師選擇，國立中正大學會計研究所未出版之碩士論文。\n呂湘瑩，1999，審計品質變動與代理成本之研究，國立政治大學會計研究所未出版之碩士論文。\n施春成，1993，台灣新市公司特有風險與會計師選擇之研究，國立台灣大學會計學研究所未出版之碩士論文。\n連靜仙，1993，新上市公司盈餘管理之研究，國立政治大學會計研究所未出版之碩士論文。\n張文?，1992，我國上市公司審計品質替代衡量之研究，國立政治大學會計研究所未出版之碩士論文。\n張文?，2000，盈餘管理之特性與審計品質之影響，國立政治大學會計學系博士班未出版之博士論文。\n陳雅琳，1993，公司上市前盈餘操縱之實證研究，國立臺灣大學會計研究所未出版之碩士論文。\n陳家齊，1997，我國新上市公司實質盈餘管理之研究，國立政治大學會計研究所未出版之碩士論文。\n黃惠君，1995，公司上市前後盈餘操縱與上市後營運績效及盈餘操縱動機之關連性研究，國立台灣大學會計研究所未出版之碩士論文。\n臧芝君，1992，新上市公司會計師聲譽與盈餘管理關係之研究，國立政治大學會計研究所未出版碩士論文。\n周文賢，多變量統計方:SAS/STAT使用方法，待出版書稿。\nBecker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (Spring): 1-24.\nChow, C., and S. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review 57 (April): 326-335.\nCraswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 20 (December): 297-322.\nDatar, S. M., G. A. Feltham, and J. S. Hughes. 1991. The role of audits and audit quality in valuing new issues. Journal of Accounting and Economics 14 (March): 3-49.\nDeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (December): 183-199.\n__________. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61 (July): 400-420.\n__________. 1988. Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests. Journal of Accounting and Economics 10 (January): 3-36.\nDechow, P. M. 1994. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics 17 (January): 3-42.\n__________, R. Sloan, and A. Sweeney. 1995. Detecting earnings management. Accounting Review 70 (April): 193-225.\n__________. 1996. Causes and consequences of earnings management: An analysis of firm subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (Spring): 1-36.\nDeFond, M. L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice and Theory 11 (Spring): 16-31.\n__________. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (January): 145-176.\n__________, and J. Jiambalvo. 1993. Factor related to auditor-client disagreements over income increasing accounting methods. Contemporary Accounting Research 9 (Spring): 415-431.\n_________, and K. R. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting and Economics 25 (February): 35-67.\nFrancis, 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 Theory 18 (Fall): 17-34.\n__________, and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (October): 663-682.\nHealy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (April): 85-107.\n__________, and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standards setting. American Accounting Association 13 (December): 365-383.\nHealy, P., and T. Lys. 1986. Auditor changes following big eight mergers with non-big eight audit. Journal of Accounting and Pubic Policy 5 (Spring): 251-265.\nHirst, E. 1994. Auditors’ sensitivity to earnings management. Contemporary Accounting Research 11 (Fall): 405-422.\nHogan, C. E. 1999. Industry specialization by auditors. Auditing: A Journal of Practice & Theory 18 (Spring): 1-17.\nJenson, M. C, and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (October): 305-360.\nJohnson, W. B., and T. Lys. 1990. The market for audit services. Journal of Accounting and Economics 12 (Jaurnary): 281-308.\nJones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (Autumn): 193-228.\nKang, S., and K. Sivaramakrishman. 1995. Issues in testing earnings management and an instrumental variable approach. Journal of Accounting Research 33 (Autumn): 353-367.\nKasznik, R. 1999. On the association between voluntary disclosure and earning management. Journal of Accounting Research 37 (Spring): 57-81.\nPalmrose, Z. V. 1982. Quality-differntiation, surrogates, and the pricing of audit services: A empirical investigation. Ph.D. dissertation, University of Washingtion.\n__________. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63 (January): 55-73.\nPhilips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research 37 (Spring): 167-189.\nSubramanyam, K. R. 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22 (Fall): 249-282.\nStephen, C. H. and Johs, S. W. 1997. Two model of the auditor-client interaction: Tests with united kingdom data. Contemporary Accounting Research 14 (Summer): 23-50.\nTitman, S. and B. Trueman. 1986. Information quality and the valuation of new issues. Journal of Accounting and Economics 8 (February): 159-172.\nWilliams, D. D. 1988. The potential determination of auditor change. Journal of Business and Acconting 15 (Summer): 243-261.zh_TW