市場結構、審計品質與簽證價值__臺灣人文及社會科學引文索引資料庫

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題名：	市場結構、審計品質與簽證價值
書刊名：	管理評論
作者：	許恩得
作者(外文)：	Hsu, Ente
出版日期：	2010
卷期：	29:3
頁次：	頁65-77+167-170
主題關鍵詞：	審計市場結構；審計公費；審計品質；低價競爭；Audit market structures；Audit fee；Audit quality；Low balling
原始連結：	連回原系統網址
相關次數：	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:3 共同引用:0 點閱:63

在亞洲地區，許多企業主擁有公司大多數的股權，甚至擔任企業經理人，所以審計品質的問題本質與歐美國家不一定相同。本研究基於此經營特性，運用賽局理論分析企業主（並擔任企業經理人）、會計師與外部投資人的互動行為；探討市場結構、審計品質與簽證價值之關係；進而解釋實證上低價競爭不一定存在，及審計公費與審計品質關係不一致的理由。本文指出，審計品質與簽證價值的關係，將隨市場結構不同而異化。不同的市場結構，會計師之間競爭程度不同，所以未控制市場結構變數之實證研究，不一定能找到低價競爭的證據。此外，不同的市場結構有不同的簽證價值，審計公費將因簽證價值而變化，若未控制市場結構變數，實證上審計公費與審計品質的關係可能不一致。由於各國的審計市場可能不同，盲目承襲美國的制度或接受其研究結論是不恰當的。

以文找文

Agency theory is the primary methodology for studying the topics of the audit markets in USA. That theory focuses on the principal-agent relationship of enterprisers and managers. However, dealing with an enterprise, the attitudes of the enterprisers in Asia compared are different from those in the USA. This is because most of the enterprisers in Asia own a large number of shares, and generally become managers of the own companies. Therefore, the problem of examining audit quality in Asia is different from that described in relevant literature in USA. Due to this distinction among businesses, this paper develops a game model to understand the mutual relationships among audit market structures, audit quality, and attestation values by analyzing the interactions among managers, CPAs, and outside investors. This paper shows that different market structures can affect the relationship between audit quality and attestation values. The proposed game model helps explain the empirical findings regarding the inconsistency of payment-cutting competition in audit markets and the low association between audit payments and audit quality. Different market structures lead to differences in audit quality and attestation values. Facing various market structures, CPAs generally lie on the proper level of competition such that payment-cutting phenomena may not appear in audit markets. In fact, previous research shows that different audit market structures lead to various evaluations of attestation values that change audit payments. As a result, empirical research presents inconsistent findings regarding the relationship between audit payments and audit quality. Since the audit market structures in different regimes may be completely distinct, studies that blindly follow American regulations may be inappropriate.

以文找文

期刊論文
1.	Yardley, J. A.、Kauffman, N. L.、Cairney, T. D.、Albrecht, W. D.(1992)。Supplier Behavior in the U. S. Audit Market。Journal of Accounting Literature，11，151-184。
2.	Butterworth, S.、Houghton, K.(1995)。Auditor Switching: The Pricing of Audit Services。Journal of Business Finance and Accounting，22，323-344。
3.	Chan, Derek K.、Pae, Suil(1998)。An Analysis of the Economic Consequences of the Proportionate Liability Rule。Contemporary Accounting Research，15(4)，457-480。
4.	Hylton, Keith N.(2002)。An asymmetric-information model of litigation。International Review of Law and Economics，22(2)，153-175。
5.	Radhakrishnan, Suresh(1999)。Investors' Recovery Friction and Auditor Liability Rules。The Accounting Review，74(2)，225-240。
6.	Zhang, Ping、Thoman, L.(1999)。Pre-Trial Settlement and the Value of Audits。The Accounting Review，74(4)，473-491。
7.	Hackenbrack, K.、Jensen, K. J.、Payne, J. L.(2000)。The effect of a bidding restriction on the audit services market。Journal of Accounting Research，38(2)，355-374。
8.	Lee, Jevons Chi-Wen、Gu, Zhaoyang Y.(1998)。Low balling, legal liability and auditor independence。The Accounting Review，73(4)，533-555。
9.	Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。
10.	Deis, D. R.、Giroux, G. A.(1996)。The Effect of Auditor Changes on Audit Fees, Audit Hours, and Audit Quality。Journal of Accounting and Public Policy，15(1)，55-76。
11.	Elitzur, R. R.、Falk, H.(1996)。Auctions for audit services and low-balling。Auditing: A Journal of Practice & Theory，15，41-59。
12.	Magee, Robert P.、Tseng, Mei-Chiun(1990)。Audit Pricing and Independence。The Accounting Review，65(2)，315-336。
13.	Craswell, Allen T.、Francis, Jere R.(1999)。Pricing Initial Audit Engagements: A Test of Competing Theories。The Accounting Review，74(2)，201-216。
14.	Turpen, R. A.(1990)。Differential pricing on auditors' initial engagements: Further evidence。Auditing: A Journal of Practice and Theory，9(2)，60-76。
15.	Shibano, Toshiyuki(1990)。Assessing Audit Risk from Errors and Irregularities。Journal of Accounting Research，28，110-140。
16.	Newman, D. P.、Patterson, E. R.、Smith, J. R.(2005)。The Role of Auditing in Investor Protection。The Accounting Review，80(1)，289-313。
17.	Dye, Ronald A.(1991)。Informationally Motivated Auditor Replacement。Journal of Accounting & Economics，14(4)，347-374。
18.	Francis, Jere R.、Simon, Daniel T.(1987)。A Test of Audit Pricing in the Small-Client Segment of the U.S. Audit Market。The Accounting Review，62(1)，145-157。
19.	DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。
20.	DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。
21.	Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。
22.	Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。
23.	Melumad, N. D.、Thoman, L.(1990)。On Auditors and the Courts in an Adverse Selection Setting。Journal of Accounting Research，28(1)，77-120。
24.	Anderson, Teresa and Daniel Zeghal(1994)。“The Pricing of Audit Services: Further Evidence from the Canadian Market,”。Accounting and Business Research，95(24)，195-207。
25.	Baber, William R., Eugene H. Brooks and William E. Ricks(1987)。“An Empirical Investigation of the Market for Audit Services in the Public Sector,”。Journal of Accounting Research，25(2)，293-305。
26.	Bandyopadhyay, Sati P.、Kao, Jennifer L.(2004)。Market Structure and Audit Fees: A Local Analysis。Contemporary Accounting Research，21(3)，529-561。
27.	Barefield, Russell M.、Gaver, Jennifer J.、O'Keefe, Terrence B.(1993)。Additional Evidence on the Economics of Attest: Extending Results from the Audit Market to the Market for Compilations and Reviews。Auditing: A Journal of Practice & Theory，12(1)，74-87。
28.	Chung, Dennis Y. and W. Daryl Lindsay(1988)。“The Pricing of Audit Services: The Canadian Perspective,”。Contemporary Accounting Research，5(1)，19-46。
29.	De, Sankar and Pradyot K. Sen(2002)。“Legal Liabilities, Audit Accuracy and the Market for Audit Services,”。Journal of Business Finance and Accounting，29(3/4),，353-410。
30.	Dye, Ronald A.(1995)。“Incorporation and the Audit Markets,”。Journal of Accounting and Economics，19(1)，75-114。
31.	Ettredge, Michael and Robert Greengerg(1990)。“Determinants of Fee Cutting on Initial Audit Engagement,”。Journal of Accounting Research，28(1)，198-210。
32.	Francis, Jere R.(1984)。“The Effect of Audit Firm Size on Audit Price: A Study of the Australian Market,”。Journal of Accounting and Economics，6(2)，133-151。
33.	Gist, Willie E.(1992)。“Explainin g Variability in External Fees,”。Accounting and Business Research，89(23)，79-84。
34.	Hillegeist, Stephen A.(1999)。“Financial Reporting and Auditing Under Alternative Damage Appointment Rules,”。The Accounting Review，74(3)，347-369。
35.	Kanodia, Chandra and Arijit Mukherji(1994)。“Auditing Pricing, Low-Balling and Auditor Turnover: A Dynamic Analysis,”。The Accounting Review，69(4)，593-615。
36.	Matsumura, Ella M. and Robert R. Tucker(1992)。“Fraud Detection: A Theoretical Foundation,”。The Accounting Review，67(4)，753-782。
37.	Melumad, Nahum D and Amir Ziv(1997)。“A Theoretical Examin ation of the Market Reaction to Auditors’ Qualifications,”。Journal of Accounting Research，35(2)，239-256。
38.	O’Keefe Terrence B. Dan A. Simunic and Michael T. Stein(1994)。“The Production of Audit Services: Evidence from a Major Accounting Firm,”。Journal of Accounting Research，32(2)，241-261。
39.	Pearson, Tim and Greg Trompeter(1994)。“Competition in the Market for Audit Services: The Effects of Supplier Concentration on Audit Fees,”。Contemporary Accounting Research，11(1)，115-135。
40.	Rubin, Marc A.(1988)。“Municipal Audit Fee Determinants,”。The Accounting Review，65(2)，219-236。
41.	Simon, Daniel T.、Francis, Jere R.(1988)。The Effect of Auditor Change on Audit Fee: Tests of Price Cutting and Price Recovery。The Accounting Review，63(2)，255-269。
42.	Simon, Daniel T,Susan Teo and Gregory Trompeter(1992)。“A Comparative Study of the Market for Audit Services in Hong Kong, Malaysia and Singapore,”。The International Journal of Accounting Research，27(3)，234-240。
43.	Willenborg, Michael(2002)。“A Discussion of “Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums Post-Big 8 and Big 6 Mergers”。Contemporary Accounting Research，19(1)，111-16。

研究報告
1.	Jensen, Kevan L. and Jeff L. Payne(2003)。“Audit Pricing and Audit Quality: The Influence of the Introduction of Price Competition,”。

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