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題名：應計項目不確定性與會計師查核意見型態之關係：董事會組成與董監事股權質押之影響
書刊名：當代會計
作者：方俊儒 引用關係／楊雲筑／羅勝議 引用關係
作者(外文)：Fang, Chun-ju／Yang, Yun-chu／Lo, San-yi
出版日期：2010
卷期：11:2
頁次：頁115-149
主題關鍵詞：應計項目不確定性；會計師查核意見；董事會組成；董事會股權質押；Accruals uncertainty；Auditor opinion；Composition of board member；Collateralized shares of board members
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(1) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:367
  • 點閱點閱:32
管理者可藉由應計項目來顯示公司的經營成果，然而，卻也可能藉由應計項目來掩飾公司實際經營績效。在無法完全客觀地驗證應計項目正確性的情況下，會計師若認為應計項目的不確定性可能導致審計失敗時，則會藉由發佈非標準式無保留意見來避免訴訟風險。然而，審計市場競爭激烈，若會計師僅為了規避訴訟風險，而對未存有重大誤述之財務報表或未有重大繼續經營疑慮之公司簽發非標準式無保留意見時，則將面臨失去客戶的風險。本研究檢驗客戶董事會的組成與董監事股權質押，是否會影響應計項目不確定性與會計師查核意見型態之關係，實證結果顯示會計師僅在客戶董事會由家族成員擔任比率較大時、過半監察人席次由家族成員擔任以及董監事股權質押比率較高時，會計師才會對應計項目的不確定性簽發非標準式無保留意見，顯示客戶董事會的組成與董監事的股權質押，確實會影響會計師之簽證行為。
Accruals can be used by managers to highlight a company's operating results, on the other hand, it can be used to conceal the company's real operational performance. Unable to objectively verify accruals accuracy, the auditor, upon realizing that accrual uncertainty may results in audit failure, will choose to express non-standard-unqualified opinion in an effort to avoid litigation risk. However, in the highly competitive auditing market, auditors risk losing their clients if, in the financial statements, non-standard-unqualified opinion is expressed for a company with no material misstatements or going concerns. This study examines whether board member composition and their collateralized shares have any influence on the relationship between accruals uncertainty and audit opinion. The empirical results indicate that auditors express non-standard-unqualified opinions for clients with accruals uncertainty only in the cases where: (1) composition of client's board committee consists of a higher-than-usual percentage of family members, (2) family members occupy over half of the total number of supervisory positions, or (3) client's board directors and supervisors own a higher-than-usual percentage of collateralized shares. In conclusion, this study suggests that composition and collateralized shares of board members do influence the auditor's opinion.
Other
1.Gegier, M. A. ; Raghunandan, K. ; Rama, D. V.(2005)。Recent changes in the association between bankruptcies and prior audit opinions。  new window
期刊論文
1.傅鍾仁、張福星、陳慶隆(20050100)。The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?。會計評論，40，31-67。new window  new window
2.Chen, C. J. P.、Su, X. J.、Zhao, R.(2000)。An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange。Contemporary Accounting Research，17(3)，429-455。  new window
3.Behn, B. K.、Kaplan, S. E.、Krumwiede, K. R.(2001)。Further Evidence on the Auditor's Going-concern Report: The Influence of Management Plans。Auditing: A Journal of Practice & Theory，20(1)，13-28。  new window
4.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
5.Jung, K.、Kwon, S. Y.(2002)。Ownership Structure and Earnings Informativeness Evidence from Korea。The International Journal of Accounting，37(3)，301-325。  new window
6.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
7.Krishnan, G. V.(2003)。Audit Quality and the Pricing of Discretionary Accruals。Auditing: A Journal of Practice & Theory，22(1)，109-126。  new window
8.Bradshaw, M.、Richardson, S.、Sloan, R.(2001)。Do analysts and auditors use information in accruals?。Journal of Accounting Research，39(1)，45-74。  new window
9.Hackenbrack, K.、Nelson, M. W.(1996)。Auditors' Incentives and Their Application of Financial Accounting Standards。The Accounting Review，71(1)，43-60。  new window
10.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics，18(1)，3-42。  new window
11.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
12.Kao, L. F.、Chen, A.(2004)。The effects of board characteristics on earnings management。Corporate Ownership & Control，1(3)，96-107。  new window
13.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。  new window
14.高蘭芬、邱正仁(20021200)。董監事股權質押對會計盈餘與股票報酬相關性之影響。臺大管理論叢，13(1)，127-162。new window  延伸查詢new window
15.Jiang, J. X.(2007)。Causes and consequences of discretionary financial reporting: Evidence from corporate governance, cost of capital and firm performance。Journal of Management，27，373-397。  new window
16.陳瑞斌、許崇源(20071200)。公司治理結構與資訊揭露之關聯性研究。交大管理學報，27(2)，55-109。new window  延伸查詢new window
17.Bedard, Jean C.、Johnstone, Karla M.(2004)。Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions。The Accounting Review，79(2)，277-304。  new window
18.葉銀華、蘇裕惠、柯承恩、李德冠(20040100)。公司治理機制對於關係人交易的影響。證券市場發展季刊，15(4)=60，69-106。new window  延伸查詢new window
19.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。  new window
20.Kao, Lanfeng、Chiou, Jeng-Ren、Chen, Anlin(2004)。The Agency Problems, Firm Performance and Monitoring Mechanisms: The Evidence from Collateralised Shares in Taiwan。Corporate Governance: An International Review，12(3)，389-402。  new window
21.Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence from Taiwan。International Review of Finance，2(1/2)，21-48。  new window
22.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics，39(2)，295-327。  new window
23.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。  new window
24.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
25.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
26.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
27.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting，32(7/8)，1311-1346。  new window
28.邱垂昌、張裕任、郭麗雪(20070700)。強制設置獨立董監事與新股折價關聯性之研究。會計評論，45，頁97-134。new window  延伸查詢new window
29.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics，58(1/2)，3-27。  new window
30.蔡信夫、鍾惠民、林詩韻(20031200)。控制股東代理問題與盈餘資訊內涵之關聯性研究--以臺灣上市公司為例。當代會計，4(2)，143-167。new window  延伸查詢new window
31.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
32.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。  new window
33.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
34.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
圖書
1.葉銀華、李存修、柯承恩(2013)。公司治理與評等系統。台北：智商文化。new window  延伸查詢new window
其他
1.李東峰與林影宜(2005)。委任客戶公司治理與控制環境訊息對查核接案決策影響之研究：風險評估中介決策模式之實徵研究。  延伸查詢new window
2.陳妮雲(2005)。委任風險、留住客戶意願、法律責任與會計師決策行為之探討。  延伸查詢new window
3.劉家雯與王泰昌(2005)。繼續經營有重大疑慮審查意見：第33 號審計準則公報之影響。  延伸查詢new window
4.蔡柳卿與許敏政(2004)。分析師預測與審計意見是否反映應計項目對盈餘品質之影響？。  延伸查詢new window
5.C. J. Chang and N. R. Hwang(2003)。The impact of retention incentives and client business risks on auditors’ decisions involving aggressive reporting practices。  new window
6.C. W. Chow and S. J. Rice(1982)。Qualified audit opinions and share prices – An investigation。  new window
7.D. B. Citron and R. J. Taffler(2004)。The comparative impact of an audit report standard and an audit going-concern standard on going-concern disclosure rates。  new window
8.J. R. Cohen and D. M. Hanno(2000)。Auditors’ consideration of corporate governance and management control philosophy in preplanning and planning judgments。  new window
9.J. R. Cohen, G. Krishnamoorthy and A. M. Wright(2002)。Corporate governance and audit process。  new window
10.J. R. Cohen, G. Krishnamoorthy and A. M. Wright(2007)。he impact of roles of the board on auditors’ risk assessments and program planning decisions。  new window
11.P. M. Dechow, J. S. Sabino and R. G. Sloan(1996)。Implications of non-discretionary accruals for earnings management and market-based research。  new window
12.T. A. Farmer, L. E. Rittenberg and G. M. Trompeter(1987)。An investigation of the impact of economic and organizational factors on auditor independence。  new window
13.A. T. Lord(1992)。Pressure: A methodological consideration for behavioral research in auditing。  new window
14.S. T. Petra(2007)。The effects of corporate governance on the informativeness of earnings。  new window
 
 
 
 
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