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題名：會計師客戶篩選與查核努力之策略性互動分析
書刊名：管理評論
作者：戚務君 引用關係
作者(外文)：Chi, Wuchun
出版日期：2005
卷期：24:1
頁次：頁109-132
主題關鍵詞：查核努力；客戶篩選；保險角色；訴訟風險管理；Audit effort；Client-risk screening；Insurance role；Litigation risk management
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 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:3
  • 共同引用共同引用:12
  • 點閱點閱:38
基於深口袋之會計師除了其原有的資訊功能角色外，同時也扮演保險功能的角色，且投資人與會計師之間有期望差距等因素的存在，均使得會計師很容易在受查公司破產時，成為投資人要求索賠的對象。因此，會計師如何以有效的策略管理其相關之訴訟風險，成為一項重要的研究議題。本文係以分析性研究的方式檢視決定其篩選作業與查核努力水準之會計師，應如何從事最適的篩選投資與查核努力水準。有別於過去相關研究忽略會計師於接受審計委任合約前會謹慎地從事篩選作業，而一致地得到會計師法律責任與其查核努力水準間有正向關聯性的結果，本研究在納入會計師的篩選作業後發現，在會計師之客戶風險評估的後驗信念對篩選訊號品質具有相當敏感性的前提下，可以存在一個會計師法律責任與其查核努力水準為反向關聯性的結果。換言之，過去與會計師法律責任相關之研究的重要論述，在某些特定情況下，可能應適度地予以保留。
This paper examines an audit setting in which the auditor sequentially determines the client-risk screening investment and his effort level. I investigate the impact of auditor's litigation cost on audit effort when the auditor screens the client risks before the acceptance of audit engagement. While prior analytical research demonstrated that audit efforts increase with the size of damage award, however, this paper reaches an opposite linkage under certain conditions. In particular, the inverse relation can exist when the discrepancy of the auditor's posterior beliefs on the risk of clients is sensitive to the quality of the client-risk screening. After incorporating the auditor's screening decision, I believe some prior arguments on auditor's behavior that are based on the positive relation between the auditor litigation and the audit effort involved might need to be reappraised under certain circumstances.
期刊論文
1.Lee, Ho Young、Mande, Vivek(2003)。The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-big 6 Auditors。Auditing: A Journal of Practice & Theory，22(1)，93-108。  new window
2.Krishnan, Jagan、Krishnan, Jayanthi(1997)。Litigation risk and auditor resignations。The Accounting Review，72(4)，539-560。  new window
3.Krishnan, J.、Krishnan, J.(1996)。The role of economic trade-offs in the audit opinion decision: An empirical analysis。Journal of Accounting, Auditing and Finance，11(4)，565-586。  new window
4.Narayanan, V. G.(1994)。An Analysis of Auditor Liability Rules。Journal of Accounting Research，32(Supplement)，39-59。  new window
5.Lys, T.、Watts, R. L.(1994)。Lawsuits against Auditors。Journal of Accounting Research，32(Supplement)，65-93。  new window
6.Pae, S.、Yoo, S. W.(2001)。Strategic interaction in auditing: An analysis of auditors' legal liability, internal control system quality, and audit effort。The Accounting Review，76(3)，333-356。  new window
7.Palmrose, Z. V.(1997)。Who got sued?。Journal of Accountancy，183(3)，67-69。  new window
8.Radhakrishnan, Suresh(1999)。Investors' Recovery Friction and Auditor Liability Rules。The Accounting Review，74(2)，225-240。  new window
9.Zhang, Ping、Thoman, L.(1999)。Pre-Trial Settlement and the Value of Audits。The Accounting Review，74(4)，473-491。  new window
10.Smith, Reed、Tidrick, Donald(1998)。The Effect of Alternative Judicial Systems and Settlement on Auditing。Review of Accounting Studies，2(4)，353-381。  new window
11.俞洪昭、戚務君、李承易(20001100)。我國會計師受懲戒原因與種類之關聯性分析。風險管理學報，2(2)，37-56。new window  延伸查詢new window
12.Ayers, S.、Kaplan, S. E.(1998)。Potential differences between engagement and risk review partners and their effect on client acceptance judgments。Accounting Horizons，12，139-153。  new window
13.Johnstone, Karla M.(2000)。Client-acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation。Auditing: A Journal of Practice & Theory，19(1)，1-25。  new window
14.Newman, D. P.、Patterson, E.、Smith, R.(2001)。The influence of potentially fraudulent reports on audit risk assessment and planning。The Accounting Review，76(1)，59-80。  new window
15.Lee, Jevons Chi-Wen、Gu, Zhaoyang Y.(1998)。Low balling, legal liability and auditor independence。The Accounting Review，73(4)，533-555。  new window
16.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。  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.Schwartz, Rachel(1997)。Legal Regimes, Audit Quality and Investment。The Accounting Review，72(3)，385-406。  new window
19.Palmrose, Z. V.、Carcello, J. V.(1994)。Auditor Litigation and Modified Reporting on Bankrupt Clients。Journal of Accounting Research，32(3)，1-30。  new window
20.Hillegeist, Stephen A.(1999)。Financial Reporting and Auditing under Alternative Damage Apportionment Rules。The Accounting Review，74(3)，347-369。  new window
21.Shu, Susan Zhan(2000)。Auditor resignations: Clientele effects and legal liability。Journal of Accounting and Economics，29(2)，173-205。  new window
22.Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research，37(1)，225-238。  new window
23.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
24.Pratt, Jay、Stice, J. D.(1994)。The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees。The Accounting Review，69(4)，639-656。  new window
25.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。  new window
26.Melumad, N. D.、Thoman, L.(1990)。On Auditors and the Courts in an Adverse Selection Setting。Journal of Accounting Research，28(1)，77-120。  new window
27.Ayers, Susan、Kaplan, Steven E.(2003)。Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients。Auditing: A Journal of Practice & Theory，22(1)，29-45。  new window
28.Balachandran, Bala V.、Nagarajan, Nandu J.(1986)。Imperfect Information, Insurance, and Auditors' Legal Liability。Contemporary Accounting Research，3(1)，281-301。  new window
29.Beaulieu, Philip R.(2001)。The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees。Auditing: A Journal of Practice & Theory，20(2)，85-99。  new window
30.Bell, Timothy B.、Bedard, Jean C.、Johnstone, Karla M.、Smith, Edward F.(2002)。KRiskSM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments。Auditing: A Journal of Practice & Theory，21(2)，97-113。  new window
31.Zhang, Ping、Boritz, J. Efrim(1997)。The Implications of Alternative Litigation Cost Allocation Systems for the Value of Audits。Journal of Accounting, Auditing & Finance，12(4)，353-372。  new window
32.Cohen, Jeffrey R.、Hanno, Dennis M.(2000)。Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments。Auditing: A Journal of Practice & Theory，19(2)，133-146。  new window
33.Huss, H. F.、Jacobs, F. A.(1991)。Risk Containment: Exploring Auditor Decisions in the Engagement Process。Auditing: A Journal of Practice & Theory，10(1)，16-32。  new window
34.McCracken, Susan A.(2003)。Auditors' Strategies to Protect Their Litigation Reputation: A Research Note。Auditing: A Journal of Practice & Theory，22(1)，166-179。  new window
35.Schwartz, Rachel(1998)。Auditors' Legal Liability, Vague Due Care and Auditing Standards。Review of Quantitative Finance and Accounting，11(2)，183-207。  new window
36.Thoman, Lynda(1996)。Legal Damages and Auditor Efforts。Contemporary Accounting Research，13(1)，275-306。  new window
37.Walo, J. C.(1995)。The Effects of Client Characteristics on Audit Scope。Auditing: A Journal of Practice & Theory，14(1)，115-124。  new window
38.Steele, Anthony、Willekens, Marleen、Miltz, David(1996)。Audit Standards and Auditor Liability: A Theoretical Model。Accounting and Business Research，26(3)，249-264。  new window
會議論文
1.Matsumura, Ella Mae、Yoo, Seung-Weon、Tucker, Robert(2002)。Managing Auditor Litigation Risk by Screening Clients and Forming a Strategy as a Litigator。0。  new window
研究報告
1.林嬋娟、劉嘉雯(1999)。我國與先進國家會計師懲戒制度之比較。中華民國會計師公會全國聯合會。  延伸查詢new window
 
 
 
 
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