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題名:審計客戶重要性與會計師的產業專精程度對公司盈餘品質之影響:審計組別之證據
書刊名:文大商管學報
作者:范宏書 引用關係陳慶隆 引用關係吳靜宜
作者(外文):Fan, Hung-shuChen, Ching-lungWu, Ching-yi
出版日期:2007
卷期:12:1
頁次:頁75-107
主題關鍵詞:客戶重要性產業專精審計組別裁決性應計數Client importanceIndustry specializationAudit groupDiscretionary accruals
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(3) 博士論文(1) 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:117
  • 點閱點閱:64
我國會計師事務所的組織文化與會計師的法律責任及盈餘分配機制有其特殊性,為避免低估審計客戶對會計師之重要性,本研究以事務所內部審計組別作為衡量審計客戶重要性的基礎,探討會計師之審計客戶重要性與盈餘品質之關聯性。其次,過去文獻發現會計師之產業專精程度能抑制管理當局從事盈餘管理,故本研究進一步探討當審計組別會計師在特定產業的專精程度,是否能有效減緩審計客戶重要性對盈餘品質的不利影響。實證結果發現:在控制影響盈餘品質的相關變數後,當審計客戶對特定會計師所屬審計組別的相對重要性越高,該審計客戶的裁決性應計數絕對值越大,顯示會計師之獨立性會受到經濟誘因所衝擊;如以簽證審計客戶的家數作為計算市場占有率的基礎,以衡量審計組別會計師的產業專精程度,則發現會計師之產業專精程度確能有效減緩審計客戶的重要性對盈餘品質的不利影響。本文推論此實證結果係因會計師之產業專精程度乃持續累積同產業之不同公司的審計工作經驗所形成,故以審計組別之簽證審計客戶家數作為衡量產業專精程度的基礎,較能適切評估會計師的產業專精程度對盈餘品質的影響。
This study examines the association between the auditor's client importance and earnings quality. We know that the CPA firms' organizational culture, legal responsibilities and profit sharing mechanism in Taiwan are different from the regulations of developed economic entities. Thus, using the audit groups within a CPA firm to measure the auditor's client importance is more precise in Taiwan. In addition, inspired by previous literature that finds auditor's industry specialization is a mitigating factor of earnings management, we further examine whether auditor's industry specialization based on audit group can effectively reduce the negative impact of client importance on earnings quality. After controlling the influences of earnings quality related variables, the empirical results evidence that: First, the more important a client to a specific audit group, the more absolute value of discretionary accrual of such client. It suggests that auditor's independence is compromised to his/her economic incentives. Second, we observe that the client-number based auditor's industry specialization, which is measured by the number of clients, effectively restrains the harm of client importance on earnings quality. According to this finding, this study infers that the client-number based auditor's industry specialization can effectively measure the mitigation effect of auditor expertise on the negative impact of the client importance on earnings quality.
期刊論文
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6.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
7.Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2001)。Discretionary-Accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
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13.Francis, Jere R.、Reichelt, Kenneth、Wang, Dechun(2005)。The pricing of national and city-specific reputations for industry expertise in the U.S. audit market。The Accounting Review,80(1),113-136。  new window
14.Dechow, P. M.(1994)。Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals。Journal of Accounting & Economics,18(1),3-42。  new window
15.DeAngelo, L. E.(1981)。Auditor size and audit quality。Journal of Accounting and Economics,3(3),183-199。  new window
16.Schipper, K.、Vincent, L.(2003)。Earnings Quality。Accounting Horizons,17(Supplement),97-110。  new window
17.Solomon, I.、Shields, M. D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research,37(1),191-208。  new window
18.Chung, H.、Kallapur, S.(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。  new window
19.張文瀞、吳幸螢(20050100)。品牌聲譽、產業專業化與審計人員市場佔有率關連性:取消審計公費下限分析。會計評論,40,91-118。new window  延伸查詢new window
20.DeAngelo, L. E.(1981)。Auditor independence, "lowballing" and disclosure regulation。Journal of Accounting and Economics,3(2),113-127。  new window
21.林谷峻(19920300)。我國會計師事務所合夥人盈餘分配報導。會計研究月刊,78,62-65。  延伸查詢new window
22.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
23.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
24.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
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會議論文
1.官月緞、楊炎杰(2004)。客戶重要性、非審計服務與異常應計數。2004會計理論與研討會。  延伸查詢new window
2.Chi, W.(2004)。An exploratory study on the comparison among the effect of various definitions for audit-client relationship and client importance traced at an audit-partner level on discretionary accruals。12th Accounting Theory & Practice Conference。Taipei。  new window
學位論文
1.楊雅雯(2004)。會計師之產業專精及查核年資與盈餘品質之關係--績效調整後裁決性應計金額與應計項目估計誤差之衡量(碩士論文)。輔仁大學。  延伸查詢new window
2.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Neter, J.、Wasserman, W.、Kutner, M. H.(1989)。Applied Linear Regression Models。Irwin。  new window
 
 
 
 
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