審計任期與市場效率

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姓名

陳琲璇(Pei-Hsuan Chen) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

審計任期與市場效率
(Audit Tenure and Market Efficiency)

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至系統瀏覽論文 ( 永不開放)

摘要(中)

本研究主要係探討會計師任期及事務所任期愈長是否可提升市場效率以減緩資訊不對稱。在無效率之市場下，資訊無法有效反應於市場，此時存在資訊不對稱之問題，則需要政府透過對審計人員執行強制輪調以保護投資人；在有效率之市場下，資訊已充分反應於市場，則不需政府干預以保護投資人。本研究結果發現，無論會計師任期或會計師事務所任期愈長皆可提升市場之效率，而綜合兩種審計任期之效果，事務所任期顯著能提升市場之效率，而會計師任期對提升市場效率已不顯著。

摘要(英)

Our study explores whether longer audit tenure can promote the market efficiency to reduce information asymmetry. Under an inefficient market, information cannot response effectively to the market, which causes a problem of information asymmetry. Therefore, it requires the government to protect investors through the enforcement of mandatory auditor rotation policy. On the other hand, under an efficient market, information has been fully reacted in the market, so interventions from government are unnecessary. There are two findings in our research. First, we find that the longer the audit tenure is, the more the efficiency of the market can be improved. Second, with the comprehensive effect of the two kinds of audit tenure, audit firm tenure can significantly improve the efficiency of the market, while the effect that audit-partner tenure can improve the efficiency of the market is insignificant.

關鍵字(中)

★ 審計任期
★ 市場效率
★ 強制輪調

關鍵字(英)

★ Audit Tenure
★ Market Efficiency
★ Mandatory Auditor Rotation

論文目次

中文摘要　i
Abstract　ii
致　謝　iii
目　錄　iv
表目錄　vi

一、緒論　1

二、會計師制度　4
2-1　　簽證制度　4
2-1-1　美國會計師之簽證制度　4
2-1-2　臺灣會計師之簽證制度　4
2-2　　強制性會計師輪調　5
2-2-1　美國之強制會計師輪調　5
2-2-2　臺灣之強制會計師輪調　6
2-3　　法律責任　7
2-3-1　美國會計師之法律責任　7
2-3-2　臺灣會計師之法律責任　8

三、文獻探討與假說推論　12
3-1　　簽證會計師任期　12
3-2　　簽證會計師事務所任期　14
3-3　　簽證會計師任期及會計師事務所任期　15

四、研究設計　17
4-1　　研究設計　17
4-2　　樣本選取與資料來源　20

五、實證結果分析　22
5-1　　敘述統計分析　22
5-2　　實證結果分析　25

六、結論　31

參考文獻　33

參考文獻

中文部分：

[1]王茂昌，「會計師任期與企業價值之攸關性：投資人決策之觀點」，企業管理學報，(80)，65-86，2009。
[2]王泰昌、曾怡潔與劉嘉雯，「資訊不對稱下會計師任期與審計品質之均衡分析」，中山管理評論，16(4)，631-669，2008。
[3]李秀玉，會計師民事責任風險與保險，一版，翠柏林企業股份有限公司，高雄市，民國一百零一年。
[4]李建然與林秀鳳，「會計師任期與異常應計數之關聯性研究」，管理評論，24(4)，103-126，2005。
[5]李建然與陳信吉，「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，20(3)，881-907，2012。
[6]李建然與陳政芳，「審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的」，會計評論，(38)，59-80，2004。
[7]姜家訓與楊雅雯，「會計師事務所之產業專精及查核年資與盈餘品質之關係」，當代會計，6(1)，23-60，2005。
[8]戚務君、俞洪昭與邱士宗，「強制性輪調與會計師獨立性之分析」，中華會計期刊，5(1)，71-104，2004。
[9]楊炎杰與官月緞，「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，(43)，27-61，2006。
[10]賴春田，「會計師的業務, 責任及會計師事務所組織的演變」，國立臺灣大學會計學研究所碩士論文，2000。
[11]蘇裕惠，「會計師任期與審計品質」，當代會計，6(2)，187-220，2005。

英文部分：

[12]AICPA, Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies, (New York), 1992.
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[17]Carcello, J. V., and Nagy, A. L. "Audit firm tenure and fraudulent financial reporting." Auditing: A Journal of Practice & Theory, 23(2), 55-69, 2004.
[18]Carey, P., and Simnett, R. "Audit partner tenure and audit quality." The Accounting Review, 81(3), 653-676, 2006.
[19]Catanach, A. H., and Walker, P. L. "The international debate over mandatory auditor rotation: A conceptual research framework." Journal of International Accounting, Auditing and Taxation, 8(1), 43-66, 1999.
[20]Chen, C. Y., Lin, C. J., and Lin, Y. C. "Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?." Contemporary Accounting Research, 25(2), 415-445, 2008.
[21]Chi, W., and Huang, H. "Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan." Journal of Contemporary Accounting and Economics , 1(1), 65-92, 2005.
[22]DeAngelo, L. E. "Auditor size and audit quality." Journal of accounting and economics, 3(3), 183-199, 1981.
[23]Deis Jr, D. R., and Giroux, G. A. "Determinants of audit quality in the public sector. " Accounting Review, 462-479, 1992.
[24]Dopuch, N., King, R. R., and Schwartz, R. "An experimental investigation of retention and rotation requirements. " Journal of Accounting Research, 39(1), 93-117, 2001.
[25]Ebimobowei, A., and Keretu, O. J. "Mandatory rotation of auditors on audit quality, costs and independence in South-South, Nigeria. " International business management, 5(3), 166-172, 2011.
[26]Geiger, M. A., and Raghunandan, K. "Auditor tenure and audit reporting failures." Auditing: A Journal of Practice and Theory, 21(1), 67-78, 2002.
[27]James, O. K., and Ibanichuka, E. A. L. "Audit Rotation; Creative Accounting, Audit Independence And Objectivity. " Research Journal of Finance and Accounting, 5(1), 129-137, 2014.
[28]Jenkins, D. S., and Velury, U. "Does auditor tenure influence the reporting of conservative earnings?. " Journal of Accounting and Public Policy, 27(2), 115-132, 2008.
[29]Johnson, V. E., Khurana, I. K., and Reynolds, J. K. "Audit‐Firm Tenure and the Quality of Financial Reports." Contemporary accounting research, 19(4) , 637-660, 2002.
[30]Kraft, A., Leone, A. J., and Wasley, C. E. "Regression‐Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares." Journal of Accounting Research, 45(5), 1081-1114, 2007.
[31]Mansi, S. A., Maxwell, W. F., and Miller, D. P. "Does auditor quality and tenure matter to investors? Evidence from the bond market. " Journal of Accounting Research, 42(4), 755-793, 2004.
[32]Mishkin, F. "A Rational Expectations Approach to Macroeconometrics: Testing Policy Effectiveness and Efficient-markets Models. " Chicago, IL: University of Chicago Press, 1983.
[33]Myers, J. N., Myers, L. A., and Omer, T. C. "Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?." The Accounting Review, 78(3), 779-799, 2003.
[34]Schelluch, P., and S. Thorpe. "Perceptions of auditor independence." Perspectives on Contemporary Auditing, Audit Centre of Excellence, Australian Society of CPAs, 32-54, 1995.
[35]Stanley, J. D., and DeZoort, F. T. "Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects." Journal of Accounting and Public Policy, 26(2), 131-159, 2007.

其他參考資料：

[36]證券暨期貨法令判解查詢系統。2015年4月25日，取自http://www.selaw.com.tw/newlevel.asp。

指導教授

郭南廷(Nan-Ting Kuo)

審核日期

2015-7-16

推文