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外文摘要
引文資料
題名:
會計師事務所人力資本與審計品質之關聯性研究
書刊名:
人力資源管理學報
作者:
李建然
/
高惠松
作者(外文):
Lee, Jan-zan
/
Kao, Hui-sung
出版日期:
2007
卷期:
7:3
頁次:
頁45-64
主題關鍵詞:
人力資本
;
裁決性應計數
;
審計品質
;
Human capital
;
Discretionary accruals
;
Audit quality
原始連結:
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相關次數:
被引用次數:期刊(
5
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
5
共同引用:0
點閱:66
本研究旨在探討會計師事務所人力資本與審計品質之關聯性。以2002年國內上市櫃公司共866筆觀測值作爲樣本,採多變量迥歸模式進行實證分析,驗證會計師事務所人力資本投入,對審計品質之貢獻。實證結果發現會計師事務所人力資本確實與審計品質呈正相關,只是在抑制正、負裁決性應計數(盈餘往上、下)之作用因子稍異,會計師之教育水準及會計師的經驗豐富程度能顯著抑制正裁決性應計數;另會計師經驗的豐富程度顯著可抑制負裁決性應計數。由此可知,會計師的教育水準與經驗豐富程度實攸關事務所審計品質的良窳。本研究希望藉由此發現,促使會計師事務所重視人力資本因素,進而提昇事務所之審計品質,保障財務報表使用者權利,以利資本市場之健全發展。
以文找文
This study investigates the relations between human capital and audit quality. The sample, including 866 observations, is comprised of listed and OTC firms in Taiwan during 2002. We use multiple regression models to examine whether there is a negative relation between human capital and discretionary accruals in CPA firms. The empirical results indicate that, the positive relations between human capital and audit quality after controlling for variables related to discretionary accruals. We find that CPA's education and experience could significantly constrict positive discretionary accruals and CPA's experience could significantly alleviate negative discretionary accruals too. Thus, audit quality of CPA firms depends on CPA's education and experience. Finally, empirical results suggest that CPA firms have to focus on investing human capital for enhancing audit quality and protecting financial statement users, further more, for improving the development of the capital market.
以文找文
期刊論文
1.
Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2000)。Discretionary accruals model and audit qualification。Journal of Accounting and Economics,30,421-452。
2.
Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics,17(1/2),113-143。
3.
Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review,70(2),193-225。
4.
Banker, R. D.、Chang, H.、Cunningham, R.(2003)。The public accounting industry production function。Journal of Accounting and Economics,35(2),255-281。
5.
Teoh, S. H.(1992)。Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches。Journal of Accounting Research,30(1),1-23。
6.
McConnell, John J.、Servaes, Henri(1990)。Additional Evidenceon Equity Ownership and Corporate Value。Journal of Financial Economics,27(2),595-612。
7.
DeFond, M. L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions。Journal of Accounting Research,40(4),1247-1274。
8.
Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。
9.
DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。
10.
Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review,80(2),585-612。
11.
Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。
12.
DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。
13.
Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。
14.
Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory,18(2),17-34。
15.
Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。
16.
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。
17.
DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。
18.
Spence, Michael(1973)。Job Market Signaling。The Quarterly Journal of Economics,87(3),355-374。
19.
Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。
20.
Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory,13(1),149-156。
21.
Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(S1),71-105。
22.
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。
23.
DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。
24.
Barney, Jay B.(1991)。Firm Resources and Sustained Competitive Advantage。Journal of Management,17(1),99-120。
25.
Teoh, S.、Welch, I.、Wong, T. J.(1998)。Earnings management and the post-issue underperformance of seasoned equity offerings。Journal of Financial Economics,50(October),63-99。
會議論文
1.
陳燕錫、林昭伶(2005)。生產績效、人力資本與技術效率--以合夥型會計師事務所為例。2005年會計理論與實務研討會,中華會計教育學會主辦 。台北。
延伸查詢
圖書
1.
Watts, R.、Zimmerman, J. L.(1986)。Positive Theory of Accounting。Positive Theory of Accounting。Englewood Cliffs, NJ:Prentice-Hall。
2.
Stewart, Thomas A.(1997)。Intellectual capital: the new wealth of organizations。New York:Bantam DoubIeday Dell Publishing Group, Inc.。
其他
1.
Agoglia, C. P., Beaudoin, C., & Tsakumis, G. T.(2007)。The effect of fraud assessment documentation structure on auditors, ability to identify control weaknesses: The moderationg role of reviewer experience。
2.
Dayton, K.(1984)。Corporate governance: The other side of the coin。
3.
El-Dyasty, M. M.(2004)。Toward a framework of expertise factors in auditing。
4.
Gramling A. A.,& Stone, D. N.(1998)。A review and evaluation of industry concentration, specialization, experience, and knowledge research in auditing。
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