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題名：審計品質與自願預測公司裁量性應計數
書刊名：臺大管理論叢
作者：張文瀞／周玲臺 引用關係／林修葳 引用關係
作者(外文)：Chang, Wen-jing／Chou, Lynette Ling-tai／Lin, William Hsiou-wei
出版日期：2003
卷期：14:1
頁次：頁1-46
主題關鍵詞：投機；訊息發放；盈餘管理；裁量性應計數；審計品質；自願性盈餘預測；Opportunistic；Signaling；Earnings management；Discretionary accruals；Audit quality；Voluntary forecast
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(8) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:8
  • 共同引用共同引用:76
  • 點閱點閱:166
本文以審計人員市場佔有率與客戶集中度之綜合衡量補捉審計品質，並以Jones模式衡量裁量性應計數，利用自願性預測情境凸顯不同的裁量性應計數特性，藉此探討審計品質與不同特性的裁量性應計數之關聯性。為避免實證代理變數之衡量誤差影響結果，研究設計乃採用實驗組預測公司與對照組未預測公司相比較，以凸顯出前者之裁量性應計數特性。實證結果顯示：預測盈餘增加公司之裁量性應計數，於預測前一年具有透露和有資訊之特性，而於預測當年卻具有投機特性，其中高審計品質群組不僅顯著具有發放私有訊息之特性，投機特性亦顯著；預測盈餘減少公司於預測當年，會利用裁量性應計項目使會計盈餘更佳反映公司績效，且高低審計品質組問差異顯著。此顯示，當管理者預測盈餘增加，財務報表使用者需注意公司是否利用應計裁量權操弄盈餘。就審計此一提昇資訊品質之機制而言，經高品質審計之裁量性應計數可提升會計盈餘之價值攸關性。但在消極面減少財務報告雜訊上，本研究結果卻發現高品質審計人員並未有效遏阻具投機性質的裁量性應計項目。
This research examined the effects of audit quality on the characteristics of discretionary accruals based on firms voluntarily forecasted their earnings (hereafter the forecast firms). Discretionary accruals were estimated using a cross-sectional version of the Jones model. In contrast of prior research, the audit quality was captured by a combined measure of the auditor's market share and client concentration. The market share measured the auditor's competence (industry specialty) and the client concentration measured the auditor's independence. To reduce the impact of measurement errors of proxy variables, a design of group comparisons was employed to make the pattern of discretionary accruals of the forecast firms more evident. The results showed that firms with optimistic forecasts used discretionary accruals, in the year before earning forecasts were announced, to signal future cash flows. However, it later managed earnings opportunistically in the forecast year. Stronger associations between discretionary accruals and future cash flows were documented for optimistic forecast firms audited by higher quality auditors. Firms with pessimistic forecasts used discretionary accruals to make earnings better reflect firms' performance and hence, decreased the serial correlation of changes in earnings. Significant difference in the pattern of changes in earnings was observed between pessimistic forecast firms audited by lower quality auditors and those audited by higher quality auditors. As a means of information disclosure, voluntary forecasts that exceeded the previous realized pretax earnings were not necessarily credible. In respect of the impact of auditing function on management forecast, audit quality was strongly associated with signaling discretionary accruals, but could not deter opportunistic discretionary accruals effectively.
期刊論文
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2.Beatty, R. P.(1993)。The Economic Determinants of Auditor Compensation in the Initial Public Offering Market。Journal of Accounting Research，31，294-302。  new window
3.林嬋娟、官心怡(1996)。經理人員盈餘預測與盈餘操縱之關聯性硏究。管理與系統，3(1)，27-41。new window  延伸查詢new window
4.Verrecchia, R. E.(1983)。Discretionary disclosures。Journal of Accounting and Economics，5(3)，179-194。  new window
5.Guay, W. R.、Kothari, S. P.、Watts, R. L.(1996)。A Market-Based Evaluation of Discretionary Accruals Models。Journal of Accounting Research，34(Suppl.)，83-105。  new window
6.Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review，69(3)，455-478。  new window
7.Kasznik, Ron、Lev, Baruch(1995)。To warn or not to warn: Management disclosures in the face of an earnings surprise。The Accounting Review，70(1)，113-134。  new window
8.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics，25(2)，133-168。  new window
9.Wilson, T. E. Jr.、Grimlund, R. A.(1990)。An examination of the importance of an auditor's reputation。Auditing: A Journal of Practice and Theory，9(2)，43-59。  new window
10.Grossman, S. J.(1981)。The Informational Role of Warranties and Private Disclosure about Product Quality。Journal of Law and Economics，24(3)，461-483。  new window
11.King, R.、Pownall, G.、Waymire, G.(1990)。Expectations Adjustment via Timely Management Forecasts: Review, Synthesis, and Suggestions for Future Research。Journal of Accounting Literature，9，113-44。  new window
12.Scott, W. R.(1997)。Discussion of "Two models of the auditor-client interaction: Tests with United Kingdom data"。Contemporary Accounting Research，14(2)，51-53。  new window
13.張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論，37，53-83。new window  延伸查詢new window
14.Healy, Paul M.、Palepu, Krishna G.(1993)。The Effect of Firms' Financial Disclosure Strategies on Stock Prices。Accounting Horizons，7(1)，1-11。  new window
15.Fudenberg, Drew、Tirole, Jean(1995)。A theory of income and dividend smoothing based on incumbency rents。Journal of Political Economy，103(1)，75-93。  new window
16.Milgrom, Paul R.(1981)。Good news and bad news: Representation theorems and applications。Bell Journal of Economics，12(2)，380-391。  new window
17.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory，18(1)，1-17。  new window
18.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review，66(2)，313-332。  new window
19.金成隆、林修葳、張永芳(19990400)。強制性財務預測誤差與盈餘管理關係--20％門檻限制影響之研究。中國財務學刊，7(1)，59-96。new window  延伸查詢new window
20.Bernard, Victor L.、Skinner, Douglas J.(1996)。What Motivates Managers' Choice of Discretionary Accruals?。Journal of Accounting and Economics，22(1-3)，313-325。  new window
21.Holthausen, R. W.(1990)。Accounting method choice: Opportunistic behavior, efficient contracting and information perspectives。Journal of Accounting and Economics，12(1-3)，207-218。  new window
22.Skinner, Douglas J.(1994)。Why firms voluntarily disclose bad News?。Journal of Accounting Research，32(1)，38-60。  new window
23.McNichols, M.(1989)。Evidence of Informational Asymmetries from Management Earnings Forecasts and Stock Returns。The Accounting Review，64(1)，1-27。  new window
24.Ryan, S. G.(1995)。A Model of Accrual Measurement with Implications for the Evolution of the Book-to Market Ratio。Journal of Accounting Research，33(1)，95-112。  new window
25.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review，64(4)，693-709。  new window
26.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics，20(3)，297-322。  new window
27.Ajinkya, Bipin B.、Gift, Michael J.(1984)。Corporate Managers' Earnings Forecasts and Symmetrical Adjustments of Market Expectations。Journal of Accounting Research，22(2)，425-444。  new window
28.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research，37(1)，57-82。  new window
29.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review，63(1)，55-73。  new window
30.Trueman, Brett(1986)。Why do managers voluntarily release earnings forecasts?。Journal of Accounting and Economics，8(1)，53-71。  new window
31.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
32.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
33.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
34.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics，30(3)，421-452。  new window
35.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
36.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
37.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies，3(1/2)，175-208。  new window
38.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
39.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
40.Deis, Donald Ray Jr.、Giroux, Gary A.(1992)。Determinants of Audit Quality in the Public Sector。The Accounting Review，67(3)，462-479。  new window
41.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics，14(1)，51-89。  new window
42.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，61(3)，400-420。  new window
43.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
44.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。  new window
45.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。  new window
46.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
47.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
48.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
49.Ng, D.(1978)。An Information Economics Analysis of Financial Reporting and External Auditing。The Accounting Review，53(4)，910-920。  new window
50.Mutchler, J.、Hopwood, W.、McKeown, J.(1991)。Toward an Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies。Auditing: A Journal of Practice & Theory，10(Supplement)，1-13。  new window
51.Dye, R. A.、Verrecchia, R. E.(1995)。Discretion vs. Uniformity: Choices among GAAP。The Accounting Review，70(3)，389-416。  new window
52.Healy, P. M.、Palepu, K. G.(1995)。The Challenges of Investor Communication: The Case of CUC International, Inc.。Journal of Financial Economics，38，111-140。  new window
53.Skogsvik, K.(1998)。Conservative Accounting Principles, Equity valuation and the Importance of Voluntary Disclosures。British Accounting Review，30，361-381。  new window
54.Young, S.(1998)。The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK。Accounting and Business Research，28，131-143。  new window
55.Bloomfield, R.(1995)。Strategic Dependence and Inherent Risk Assessments。The Accounting Review，70(1)，71-90。  new window
研究報告
1.Gaa, J. C.(1997)。The Moral Syndromes of Public Accounting Profession。沒有紀錄。  new window
學位論文
1.李建然(1997)。影響臺灣上市公司自願性盈餘預測行為因素之研究(博士論文)。國立政治大學。new window  延伸查詢new window
2.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聯性研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.李宣進(1996)。再探審計品質與盈餘反應係數之關聯，0。  延伸查詢new window
圖書
1.Palepu, Krishna G.、Healy, Paul M.、Bernard, Victor L.(1997)。Introduction to Business Analysis and Valuation。Cincinnati, Ohio：South-Western Publishing Company。  new window
2.Beaver, W. H.(1998)。Financial Reporting: An Accounting Revolution。Prentice Hall。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
4.Ross, Stephen A.(1979)。Disclosure Regulation in Financial Markets: Implications of Modern Finance Theory and Signaling Theory。Issues in Financial Regulation。沒有紀錄。  new window
5.Ahrens, A. A.、Loebbecke, J. K.(2000)。Auditing: An Integrated Approach。Auditing: An Integrated Approach。沒有紀錄。  new window
 
 
 
 
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