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題名：訴訟風險與大型會計師事務所之客戶財務風險可接受水準
書刊名：臺大管理論叢
作者：劉嘉雯 引用關係／王泰昌 引用關係／賴信蒼
作者(外文)：Liu, Chiawen／Wang, Taychang／Lai, Shin-tsang
出版日期：2009
卷期：20:1
頁次：頁1-40
主題關鍵詞：訴訟風險；財務風險；審計；Litigation risk；Financial risk；Auditing
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(5) 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:5
  • 共同引用共同引用:62
  • 點閱點閱:66
本研究以2001 年的Enron 案及2004 年的博達案為分界，探討我國大型會計師事務所之客戶財務風險可接受水準，是否隨著會計師所面臨的法律訴訟風險之增加而降低。實證結果顯示，相對於訴訟風險較低期間，大型會計師事務所繼續承接及新承接之客戶，在訴訟風險較高期間，其財務風險較低，尤其在博達案後更為明顯。再者，在訴訟風險較高期間，大型會計師事務所未繼續接受客戶委任之可能性增加。最後，大型會計師事務所對高風險客戶的承接比率，在訴訟風險較高期間，小於訴訟風險較低期間。因此，本研究之實證結果符合大型會計師事務所隨著訴訟風險之增加而降低其客戶財務風險之可接受水準的推論。
This paper analyzes the relation between the changes of the litigation risk and the large audit firms' acceptable level of clients' financial risk. To measure the magnitude of litigation risk, this paper uses the debacles of Enron in 2001 and Procomp in 2004 to separate the sample years into three periods: Pre-Enron period (1999~2001), Post-Enron period (2002~2003), and Post-Procomp period (2004~2006), with the latter periods being associated with higher litigation risk. The empirical results show that the financial risk of the large audit firms' clients is lower after the increase in the litigation risk, especially in the Post-Procomp period. In addition, the probability for the large audit firms to discontinue the audit engagement with their clients is higher as the litigation risk increases. Finally, the large audit firms' acceptance ratio of high financial risk clients is lower in the latter periods. To sum up, the evidences support that the large audit firms reduce their acceptable level of clients' financial risk as the litigation risk increases.
期刊論文
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學位論文
1.戴欣怡(2000)。新上市公司上市前之盈餘管理與上市後長期股票報酬之關聯性研究，0。  延伸查詢new window
2.史建倫(2005)。博達事件對會計師事務所審計品質影響之實證研究。  延伸查詢new window
 
 
 
 
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