康友-KY審計失敗對審計品質之影響

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姓名

翁唯榕(WEI-JUNG WENG) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

康友-KY審計失敗對審計品質之影響
(The impact of the Pharmally International Holding Co. Ltd. audit failure on auditors′ auditing)

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至系統瀏覽論文 (2028-7-1以後開放)

摘要(中)

本研究旨在康友-KY審計失敗對審計品質之影響，以盈餘管理程度作為衡量基礎探討KY公司對公開市場具有大規模衝擊之審計失敗是否會影響整體審計市場之品質，並進一探討該等影響在KY公司是否更為明顯，樣本選自台灣2014年至2021年之上市、上櫃公司年度財務報表。研究結果顯示，整體審計市場之應計盈餘管理行為及應計盈餘管理行為方面經康友-KY之審計失敗後均未有顯著影響；而KY公司則是發現應計盈餘管理行為經康友-KY之審計失敗後未有顯著影響及實質盈餘管理行為經康友-KY之審計失敗後顯著下降。

摘要(英)

This study aims to investigate the impact of Pharmally International Holding Co. Ltd. audit failure on auditors′ auditing practices. Using earnings management as a measure, we explore whether the significant audit failure of Pharmally International Holding Co. Ltd., affects the audit quality of overall public market, we, further examine whether this impact is more pronounced in Foreign Issuers. The sample is selected from the annual financial statements of listed and OTC companies in Taiwan from 2014 to 2021. The research findings show that the earnings management behaviors (both accrual and real earning management) in the public market do not exhibit significant changes after the Pharmally International Holding Co. Ltd. audit failure. However, it is observed that after the Pharmally International Holding Co. Ltd. audit failure, the behavior related to real earnings management experiences a significant decline in Foreign Issures.

關鍵字(中)

★ 康友-KY
★ 審計失敗
★ 盈餘管理程度
★ 應計盈餘管理
★ 實質盈餘管理

關鍵字(英)

★ Pharmally International Holding Co. Ltd.
★ audit failure
★ earnings management level
★ accrual-based earnings management
★ real earnings management

論文目次

摘要 i
誌謝 iii
目錄 iv
表目錄 iv
壹、緒論 1
貳、文獻探討及假說建立 4
參、研究方法 12
第一節、實證模型 12
第二節、模型變數之衡量 12
第三節、樣本選取之期間、來源與範圍 18
肆、實證結果 21
第一節、敘述性統計 21
第二節、實證結果 27
第三節、敏感性分析 32
伍、結論與研究限制 37
第一節、研究結論 37
第二節、研究限制 38
參考文獻 39

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指導教授

劉乃熒

審核日期

2023-7-20

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