上市IPO之盈餘管理與審計品質

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姓名

邱乙禾(Yi-Ho Chiu) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

上市IPO之盈餘管理與審計品質
(Earnings Management of Listed IPO and Audit Quality)

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摘要(中)

本篇研究目的係探討審計品質對於上市IPO公司之盈餘管理間的關係，本研究藉由事務所規模及產業專家並區分為事務所層級與合夥人層級，探討審計品質對盈餘管理之影響，是否有助於抑制上市IPO公司盈餘管理的行為。此外，台灣制度規定查核報告須揭露兩位簽證會計師之姓名，選用台灣之IPO上市公司作為樣本，有助於使此議題由事務所層級延展至合夥人層級。研究結果顯示審計品質(即事務所規模與產業專家)有效降低盈餘管理，並且以產業專家中事務所層級之效果最為顯著。研究的結果意味著在上市公司在IPO的過程中容易產生盈餘管理的問題，但可以透過高審計品質抑制其所帶來的負面效果，提供投資者更相關準確的資訊。

摘要(英)

This study aim at investigate the relationship between audit quality for the IPO companies and their earnings management. We use the size of audit firm and industry specialist, also divide industry specialist into firm-level and partner-level, to investigate the effect of audit quality on earnings management. Whether it can suppress IPO companies the situation of earnings management. Additionally, according to Taiwan′s regulation, we need to disclosure two accountant in the audit report. If we use the sample in Taiwan, we can extend the study to partner-level. The result shows that the audit quality can reduce the situation of earning management, and the effect of industry specialist is the most significant. It means IPO companies tend to manipulate their earnings, but we can reduce this kind of situation by improving the audit quality, therefore we can provide investors with more relevant and accurate information.

關鍵字(中)

★ 盈餘管理
★ 審計品質

關鍵字(英)

★ Earnings Management
★ Audit Quality

論文目次

中文摘要 i
Abstract ii
誌謝辭 iii
目錄 iv
圖目錄 v
表目錄 vi
一、緒論 1
二、文獻回顧與假說發展 5
2.1事務所規模 5
2.2.1產業專宴 -事務所層級 6
2.2.2產業專宴 -合夥人層級 7
三、研究設計 8
3.1裁決性應計項目 8
3.2研究設計與預測結果 10
四、敘述性統計 12
五、實證結果 17
5.1盈餘管理與事務所規模 17
5.2.1盈餘管理與產業專宴 -事務所層級 17
5.2.2盈餘管理與產業專宴 -合夥人層級 18
六、穩健性測試 24
七、結論與研究建觹 31
7.1結論 31
7.2研究建議 31
參考文獻 33

參考文獻

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指導教授

郭南廷、盧佳琪(Kuo, Nan-Ting Lu, Chia-Chi)

審核日期

2016-6-14

推文