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題名：客戶重要性、非審計服務與會計師任期對審計品質之影響
書刊名：當代會計
作者：官月緞／郭子建
作者(外文)：Guan, Yue-duan／Kuo, Tzu-chien
出版日期：2011
卷期：12:1
頁次：頁1-30
主題關鍵詞：客戶重要性；非審計服務；會計師任期；繼續經營疑慮意見；Client importance；Non-audit service；Auditor tenure；Going-concern-opinion
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(7) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:7
  • 共同引用共同引用:159
  • 點閱點閱:87
本文以2002至2006年潛在財務困難公司為研究對象，探討客戶重要性、非審計服務與會計師任期對審計品質之影響，審計品質以會計師簽發繼續經營疑慮意見的可能性加以衡量。經控制相關變數後，實證結果發現客戶重要性與繼續經營疑慮意見呈顯著正向關聯，顯示安隆事件後，會計師重視聲譽維護甚於經濟依存考量。再者，四大（非四大）樣本，重大非審計服務與繼續經營疑慮意見呈現不顯著（顯著）的負向關係，可能係非四大會計事務所之審計與非審計服務部門未各自獨立，損及獨立性。最後，額外分析發現輪調制度生效後，相較於輪調制度實施前，會計師任期雖與繼續經營疑慮意見呈正向關聯性，但未達顯著水準，輪調制度對於提升獨立性未見明顯成效。
Using a sample of potential financially stressed companies during 2002-2006, this study examines the impact of client importance, non-audit services and auditor tenure on audit quality, which is measured by possibility of auditors issuing a going-concern-audit-opinion. After controlling for other related variables, our empirical results show that client importance is positively correlated with a going-concern audit opinion. These findings indicate that, after the Enron scandal, auditor's attention shifted much more towards safeguarding reputation rather than economic reliance on important clients.Furthermore, our results show that, in Big 4 (non-Big 4) samples, major non-audit services are negatively and insignificantly (significantly) correlated with going-concern audit opinions, possibly a consequence of auditor independence being impaired due to non-separation between non-audit service divisions and audit divisions within non-Big 4 audit firms. Finally, further analysis reveals that, after auditor mandatory rotation had been in effect, auditor tenure is, in comparison with pre-rotation, positively but insignificantly correlated with a going-concern-audit-opinion. The results suggest that auditor mandatory rotation has insignificant effect in enhancing auditor's independence.
期刊論文
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2.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
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4.Geiger, M. A.、Rama, D. V.(2003)。Audit fees, nonaudit fees, and auditor reporting on stressed companies。Auditing: A Journal of Practice & Theory，22(2)，53-69。  new window
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6.Ruiz-Barbadillo, Emiliano、Gómez-Aguilar, Nieves、Carrera, Nieves(2009)。Does mandatory audit firm rotation enhance auditor independence? Evidence from Spain。Auditing: A Journal of Practice & Theory，28(1)，113-135。  new window
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11.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的。會計評論，38，59-80。new window  延伸查詢new window
12.Reynolds, J. K.、Francis, J. R.、Deis, D.、Francis, J.(2004)。Professional service fees and auditor objectivity。Auditing: A Journal of Practice & Theory，23(1)，29-52。  new window
13.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
14.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。  new window
15.Dopuch, N.、King, R.、Schwartz, R.(2001)。An experimental investigation of retention and rotation requirements。Journal of Accounting Research，39(1)，93-117。  new window
16.Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory，21(1)，67-78。  new window
17.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review，60(2)，248-261。  new window
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19.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
20.Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review，66(3)，516-533。  new window
21.Bonner, S. E.、Young, S. M.、Palmrose, Z. V.(1998)。Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases。The Accounting Review，73(4)，503-532。  new window
22.劉嘉雯、王泰昌(20081000)。會計師任期與審計品質之關連性研究。管理評論，27(4)，1-28。new window  延伸查詢new window
23.李建然、陳政芳、李啟華(20031200)。董監事持股集中度與會計師獨立性--對會計師出具繼續經營疑慮查核意見之影響。當代會計，4(2)，191-209。new window  延伸查詢new window
24.Bell, T. B.、Tabor, R. H.(1991)。Empirical analysis of audit uncertainty qualification。Journal of Accounting Research，29(2)，350-370。  new window
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26.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
27.李建然、林秀鳳(20051000)。會計師任期與異常應計數之關聯性研究。管理評論，24(4)，103-126。new window  延伸查詢new window
28.姜家訓、楊雅雯(20050500)。會計師事務所之產業專精及查核年資與盈餘品質之關係。當代會計，6(1)，23-60。new window  延伸查詢new window
29.Dopuch, N.、Holthausen, R. W.、Leftwich, R. W.(1987)。Predicting audit qualifications with financial and market variables。The Accounting Review，62(3)，431-454。  new window
30.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics，20(3)，297-322。  new window
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33.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
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36.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。  new window
37.Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics，47(3)，265-287。  new window
38.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
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40.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review，81(3)，653-676。  new window
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45.Carcello, J. V.、Nagy, A. L.(2004)。Audit Firm Tenure and Fraudulent Financial Reporting。Auditing: A Journal of Practice & Theory，23(2)，55-69。  new window
其他
1.陳惠玲與蕭惠元(2004)。門檻等級與TCRI之非數量化考量。  延伸查詢new window
2.鄭惠之(2004)。博達案後省思。  延伸查詢new window
3.鍾惠珍與李香瑩(2003)。中型會計師事務所經營態勢。  延伸查詢new window
4.P. J. Beck(1988)。Empirical analysis of the relationship between MAS involvement and auditor tenure: Implications for auditor independence。  new window
5.P. J. Beck, T. J. Frecka and I. Solomon(1988)。Model of the market for MAS: Knowledge spillovers and auditor-auditee bonding。  new window
6.C. W. Chow and S. T. Rice(1982)。Qualified audit ppinions and auditor switching。  new window
7.R. M. Frankel, M. F. Johnson and K. K. Nelson(2002)。The relation between auditors’ fees for non-audit services and earnings quality。  new window
8.A. K. Hunt and A. Lulseged(2007)。Client importance and non-big 5 auditors’ reporting decisions。  new window
9.V. Johnson, I. K. Khurana and J. K. Reynolds(2002)。Audit-firm tenure and the quality of financial report。  new window
10.F. L. Jones(1996)。The information content of the auditor’s going concern evaluation。  new window
11.T. Kida(1980)。An investigation into auditors’ continuity and related qualification judgments。  new window
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17.W. E. Shafer, R. E. Morris and A. A. Ketchand(1999)。The effects of formal sanctions on auditorindependence。  new window
 
 
 
 
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