博碩士論文 102430010 詳細資訊




以作者查詢圖書館館藏 以作者查詢臺灣博碩士 以作者查詢全國書目 勘誤回報 、線上人數:14 、訪客IP:34.204.173.45
姓名 林維婕(WEI-JIE,LIN)  查詢紙本館藏   畢業系所 會計研究所
論文名稱 雙簽制度下產業專精對查核任期與會計重編間關係之影響
(The effects of industry specialization and audit tenure on accounting restatements in the Dual Attestation System.)
相關論文
★ 申請首次公開發行過程分析 -以LED 產業之A 公司為例★ 探討美元匯率與臺股指數變化之關係
★ 台灣血糖檢測儀產業的商業模式探討 -以產業領導廠商為例★ 台灣上市公司董監薪酬與公司績效之關聯性 -以電子零組件產業為例
★ 執行長誘因獎酬,會計師特性:沙賓法案前後期★ 審計委員會財務專家與CEO誘因薪酬:對公司績效與盈餘管理之影響
★ 財務壓力、審計與薪酬委員會成員重疊與審計品質對盈餘管理之影響:真實與應計盈餘管理★ 盈餘壓力,財務專家對盈餘管理之影響:應計盈餘管理與實質盈餘管理
★ 公司治理、高階經理人薪酬與企業績效敏感度之關連性★ 強制設置薪酬委員會對高階經理人薪酬與企業績效關係之影響
★ 獨立董事特性、高階經理人現金薪酬 與會計績效表現之關聯性★ 高階經理人誘因薪酬與審計與薪酬委員會成員重疊對公司生產效率之影響
★ 審計委員會與薪酬委員會成員重疊在經理人權益薪酬與企業風險承擔關係中扮演之角色★ 合併報表與母公司報表之資訊差異對盈餘持續性之影響
★ 上市IPO之盈餘管理與審計品質★ 股東可扣抵稅額減半政策之事件研究
檔案 [Endnote RIS 格式]    [Bibtex 格式]    [相關文章]   [文章引用]   [完整記錄]   [館藏目錄]   至系統瀏覽論文 ( 永不開放)
摘要(中) 本研究探討雙簽制度下,產業專精對查核任期與會計重編間關係之影響,使用數據

來自於台灣上市櫃公司。現有文獻對於查核任期與盈餘品質間關係並不一致,並存有兩對立觀點,本研究檢驗查核任期與會計重編間關係是否為非線性關係,查核任期超過某一特定門檻後,是否會損害會計師獨立性,增加會計重編機率而傷害盈餘品質,而此非線性關係,是否能透過產業專精解釋。台灣相關法規規定,上市櫃公司財務報導須經二位會計師查核簽證,並於查核報告簽名,共同負連帶保證責任,即「雙簽制度」。本研究以台灣數據特色,將事務所層級產業專精觀點延伸至會計師層級觀點,探討雙簽制度下,查核任期於會計師專業知識水準不同時,對會計重編所造成影響是否不同。預期相較於非產業專家,產業專家之查核任期與會計重編間為更顯著負相關,且主要影響為會計師層級產業專精,更進一步比較主查會計師與副查會計師,預期主查會計師影響力較大。
摘要(英) This study examines the effects of industry specialization on audit tenure and accounting restatements in the Dual Attestation System. Using the sample comprised of listed firms in Taiwan. Prior work has examined the association between audit tenure and earnings quality are not consistent, and there are two opposing views. This study

examines the association between audit tenure and accounting restatements are non-linear relationship, audit tenure exceeding a certain threshold, does it hurt earnings

quality, and this non-linear relationship whether through industry specialization be explained. Taiwan′s relevant laws and regulations, financial reporting of listed companies should be audited by two partners and they must sign their names on the audit report and be held equal legal liability that Dual Attestation System. This study

collects observations of Taiwanese listed and OTC companies. The office-level industry expertise perspective extended to a partner-level perspective. Examines under the Dual Attestation System, audit tenure in the accountancy profession is not the same level of knowledge on the impact of accounting restatements are different. Expected compared

to the non-industry experts, the association between industry experts’ audit tenure and accounting restatements are more significant negative relationship, and the main impact on the partner-level industry expertise. Further comparison between the lead and concurring auditors, expected greater influence in the lead auditors.
關鍵字(中) ★ 查核任期
★ 雙簽制度
★ 產業專精
★ 會計重編
關鍵字(英) ★ Audit tenure
★ Dual attestation system
★ Industry specialization
★ Accounting restatements
論文目次 摘要............................................i

Abstract.......................................ii

目錄............................................iii

表目錄 ..........................................iv

壹、前言..........................................1

貳、制度背景 ......................................4

會計師事務所.....................................4

財務報導重編.....................................4

參、文獻回顧與假說發展...............................6

查核任期與審計品質................................6

產業專精與審計品質................................11

會計重編........................................15

事務所層級與會計師層級觀點.........................16

肆、研究方法.......................................18

研究設計........................................18

延伸至會計師層級探討產業專精........................21

進一步探討:主查會計師解釋力是否較強..................22

樣本選擇與資料來源.................................23

伍、實證結果........................................23

陸、結論............................................31

參考文獻............................................32
參考文獻 Abbott, L, S. Parker, and G. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice á Theory 23 (1): 69-87.

Accounting Research and Development Foundation (ARDF). 1999. Auditing Standard No. 33: Auditor report on financial statements. Taiwan: ARDF.

Agrawal, A., and S. Chadha. 2005. Corporate governance and accounting scandals. Journal of Law and Economics 48 (2): 371 -406.

Ambrosini, V., and C. Bowman. 2001. Tacit knowledge: Some suggestions for operationalization. Journal of Management Studies 38 (6): 811 -29.

Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22 (2): 71-97.

Baber, W. R., S. H. Kang, and L. Liang. 2006. Strong boards, external govemance, and accounting restatements. Working paper, George Washington University.

Bell, T., Marrs, F., Soloman, I., and Thomas, H., 1997, Auditing Organizations through A strategic Lens: The KPMG Business Measurement Process, New York: KPMG Peat Marwick, LLP.

Bonner, D. 2000. Knowledge: From theory to practice to golden opportunity. American Society for Training and Development 5 (5): 12-3.

Bonner, S. E., and B. L. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research 28 (Supplement): 1 -20.

Brody, R. G., and S. A. Moscove. 1998. Mandatory auditor rotation. National Public Accountant 43 (May): 32-35.

Brown, A., and K. Starkey. 1994. The effect of organizational culture on communication and information. Journal of Management Studies 31 (6):807-28.

Carcello, J., and A. Nagy. 2004. Client size, auditor specialization, and fraudulent financial reporting. Managerial Auditing Journal 19 (5): 651-68.

Carey, P., & Simnett, R. 2006. Audit partner tenure and audit quality. The Accounting Review, 81(3), 653-676.

Chen, C. Y., C. J. Lin, and Y. C. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long audit tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415-445.

Chi, H. Y., and C. L. Chin. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice &

Theory 30 (2): 201-229.

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.

Chi, W., H. Huang, Y. Liao, and H. Xie. 2009. Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary

Accounting Research 26 (2): 359-391.

Craswell, A. T., J. R. Francis, and S. I. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20 (3):

297-322.

Davis, L. R., B. Soo, and G. Trompeter. 2002. Auditor tenure, auditor independence, and earnings management. Working paper, Boston College, Boston, MA. DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.

DeFond, M. L., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66 (3): 643-55.

Farmer, T., L. Rittenberg, and G. Trompeter. 1987. An investigation of the impact of economic and organization factors in auditor independence. Auditing: A Journal of Practice and Theory 7 (1): 1-14.

Ferguson, A., J. Francis, and D. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review 78(2): 429-48.

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. The Accounting Review 80(1): 113-36.

Francis, J. R., K. Reichelt, and D. Wang. 2006. National versus office-specific measures of auditor industry expertise and effects on client earnings quality. Working paper. University of Missouri.

Geiger, M. A., & Raghunandan, K. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory, 21(1), 67-78.

General Accounting Office (GAO). 2003. Public accounting firms: Required study on the potential effects of mandatory audit firm rotation. GAO-04-216. Washington, DC: GAO.

Gramling, A. A., and D. Stone. 2001. Audit firm industry expertise: A review and synthesis of the archival literature. Journal of Accounting Literature 20 (1):1-29.

Gul, F. A., Fung, S. Y. K., & Jaggi, B. 2009. Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise. Journal of Accounting and Economics, 47(3), 265-287.

Head, B. 2001. Creating a web of collective wisdom. Australian Financial Review 20(6): 1-2.

Irmer, B., P. Bordia, and D. Abusah. 2002. Evaluation apprehension and perceived benefit in interpersonal and database knowledge sharing. Academy of Management Annual Conference, August 9-14, Denver, CO.

Jagadison, K., J. C. Aier, M. T. Gunlock, and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19 (3): 123-35.

Kinney, W, and L. McDaniel. 1989. Characteristics of firms correcting previously reported earnings. Journal of Accounting and Economics 11 (1): 71-93.

Kinney, W., Z. V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research 42 (3): 561-88.

Knechel, W. 2000. Behavioral research in auditing and its impact on audit education. Issues in Accounting Education 15 (4): 695-712.

Krishnan, G. V. 2003. Does Big 6 auditor industry expertise constrain earnings management Accounting Horizons 17 (Supplement): 1-16.

Larcker, D. F, S. A. Richardson, and I. Tuna. 2007. Corporate govemance, accounting outcomes, and organizational performance. The Accounting Review 82 (4): 963-1008.

Libby, R., and H. Tan. 1994. Modeling the determinants of auditing expertise. Accounting, Organizations and Society 19 (8): 701-16.

Myers, J. M., L. A. Myers, and T. C. Omer, 2003. 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.

Myers, J. N., L. A. Myers, and Z. V. Palmrose. 2005. The length of auditor-client relationships and financial statement restatements. Working paper. University of

Texas A&M.

Owhoso, V., W., Messier, and J. Lynch. 2002. Error detection by industry specialized teams during sequential audit review. Journal of Accounting Research 40 (3): 883-900.

Palmrose, Z. 1986. Audit fees and audit size: Further evidence. Journal of Accounting Research 24 (1): 97-110.

Petty, R., & Cuganesan, S. 1996. Auditor rotation: Framing the debate. Companies could face higher fees and a decline in audit quality if law changes force them to rotate their auditors. Australian Accountant, 66, 40-42.

Polanyi, M. 1966. The tacit dimension. London: Routledge and Kegan Paul. Power, K. 2000. Knowledge capture. Sydney Morning Herald Online, April 4. http://global.factiva.com/en/arch/display.asp.

Raghunandan, K., W. Read, and J. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons 17 (3): 223-34.

Richardson, S., Y. Tuna, and M. Wu. 2003. Capital market pressures and eamings management: The case of eamings restatements. Working paper. University of Pennsylvania.

Ruiz-Barbadillo, E., Gomez-Aguilar, N., & Carrera, N. 2009. Does mandatory audit firm rotation enhance auditor independence? Evidence from Spain. Auditing: A Journal of Practice & Theory, 28(1), 113-135.

Securities and Exchange Commission (SEC). 2000. Final rule: Revision of the commission′s auditor independence requirement. Release No. 33-7919. Washington, DC: SEC.

Sfimpson, J. 1999. In the know. Practical Accountant 32 (6): 34-9.

Simon, D. T., and J. R. Francis. 1988 .The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review 63 (2):255-269.

St. Pierre, K., and J. A. Anderson. 1984. An analysis of factors associated with lawsuits against public accountants. The Accounting Review 59 (2):125-152.

Vera-Munoz, S. C , J. L. Ho, and C. W. Chow. 2006. Enhancing knowledge sharing in public accounting firms. Accounting Horizons 20 (2): 133-55.

Wallman, S. 1996. The future of accounting, part III: Reliability and auditor independence. Accounting Horizons 10 (4): 76-97.

李建然與林秀鳳,2005,會計師任期與異常應計數之關連性研究,管理評論,

第24 卷,第4 期:103-126。

林宜勉、呂惠民與盧其群,2010,會計師審計品質與財務報導重編之關聯性,

中山管理評論,第18 卷,第2 期:407-455。

姜家訓與楊雅雯,2005,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,第6 卷,第1 期:23-66。

張文瀞與吳幸螢,2005,品牌聲譽、產業專業化與審計人員市場佔有率關連性:

取消審計公費下限分析,會計評論,第40 期:91-118。

戚務君、俞洪昭與邱士宗,2004,強制性輪調與會計師獨立性之分析,中華會

計學刊,第5 卷,第1 期:71-104。

陳政芳與李啟華,2006,國內會計師產業知識之衡量基礎,中山管理評論,第

14 卷,第3 期:685-711。

陳耀宗、劉若蘭與林坤霖,2003,產業專家、客戶滿意度與審計公費關連性之

研究,會計評論,第37 期:31-52。

陳耀宗與吳姍穎,2004,審計產業專家、審計公費與事務所規模:臺灣審計市

場之實證。中華會計學刊,第5 卷,第1 期:41-69。

黃德芬與陳秀婷,2011,雙簽制度下會計師產業專精及查核任期對商業銀行盈

餘管理之影響,會計審計論叢,第1 卷,第1 期:25-60。

楊惟甯,2003 ,會計師特質與盈餘管境之關聯性,東吳大學會計學研究所未出

版碩士論文。

劉嘉雯與王泰昌,2008,會計師任期與審計品質之關連性研究,管理評論,第

27 卷,第4 期:1-28。

蘇裕惠,2005,會計師任期與審計品質. 當代會計, 6(2), 187-220.
指導教授 盧佳琪 審核日期 2015-8-31
推文 facebook   plurk   twitter   funp   google   live   udn   HD   myshare   reddit   netvibes   friend   youpush   delicious   baidu   
網路書籤 Google bookmarks   del.icio.us   hemidemi   myshare   

若有論文相關問題,請聯絡國立中央大學圖書館推廣服務組 TEL:(03)422-7151轉57407,或E-mail聯絡  - 隱私權政策聲明