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題名：客戶重要性與審計品質--從簽證會計師角度分析
書刊名：當代會計
作者：李建然 引用關係／陳信吉 引用關係／湯麗芬 引用關係
作者(外文)：Lee, Jan-zan／Chen, Hsin-chi／Tang, Li-fen
出版日期：2013
卷期：14:2
頁次：頁147-174
主題關鍵詞：審計品質；客戶重要性；大型會計師事務所；Audit quality；Big 4 vs. non-Big 4；Client importance
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(11) 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:10
  • 共同引用共同引用:24
  • 點閱點閱:60
本研究旨在以會計抑制受查公司盈餘管理的程度作為審計品質的衡量變數，探討會計師個人對單一客戶的經濟依賴度（以該客戶占簽證會計師所有客戶的比重衡量）是否會影響會計師之審計品質，並進一步探討會計師對單一客戶經濟依賴度對審計品質的影響在大型事務所與小型事務所是否有所差異。研究結果顯示，若以主簽會計師個人作為衡量客戶重要性基礎，發現在大型會計師事務所中，客戶重要性愈高，愈能抑制客戶向上調整盈餘的裁決性應計數；然而在小型事務所則呈現相反的結果，客戶重要性愈高，愈會給予客戶向上調整盈餘的空間。但是若以副簽會計師作為衡量客戶重要性的基礎，其與裁決性應計數絕對值、正的裁決性應計數或負的裁決性應計數之間的關聯性並不顯著。此實證結果亦說明現行審計實務上，雖採雙簽制度，但從客戶重要性對審計品質造成影響的角度觀察，主簽會計師才是與審計品質有直接的關係。
The aim of our study is to explore whether the individual auditor comprise their independence for economically important clients. We further examine whether the relationship between clients importance and audit quality in Big 4 audit firms is different from non-B 4 audit firms. Using the performance-adjusted discretionary accruals as a proxy of audit quality, we provide results that the more importance clients, the lower the positive performance-adjusted discretionary accruals is in Big 4 audit firms. But in non-Big 4 audit firms, we find the positive relationship between the client importance and positive performance-adjusted discretionary accruals. However, these findings do not existed if the client importance is measured by the second sign individual auditor.
期刊論文
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2.Hunt, A. K.、Lulseged, A.(2007)。Client importance and non-BIG4 auditors'€™ reporting decisions。Journal of Accounting and Public Policy，26，212-248。  new window
3.DeFond, M. L.、Francis, J. R.(2005)。Audit research after Sarbanes-Oxley。Auditing: A Journal of Practice & Theory，24(Supplement)，5-30。  new window
4.Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2000)。Discretionary accruals model and audit qualification。Journal of Accounting and Economics，30，421-452。  new window
5.DeAngelo, L. E.(1981)。Audit Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
6.Wilson, T. E. Jr.、Grimlund, R. A.(1990)。An examination of the importance of an auditor's reputation。Auditing: A Journal of Practice and Theory，9(2)，43-59。  new window
7.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The Relation between Auditors' Fees for Non-audit Services and Earnings Quality。The Accounting Review，77(1)，71-105。  new window
8.Francis, Jere R.、Yu, Michael D.(2009)。Big 4 Office Size and Audit Quality。The Accounting Review，84(5)，1521-1552。  new window
9.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。  new window
10.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review，60(2)，248-261。  new window
11.蘇裕惠(20001000)。Audit Fees and Auditor Size: A Study of Audit Market in Taiwan。中華會計學刊，1，59-78。new window  new window
12.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
13.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
14.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
15.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
16.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
17.Francis, Jere R.(1984)。The effect of audit firm size on audit prices: A study of the Australian market。Journal of Accounting and Economics，6(2)，133-151。  new window
18.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
19.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics，50(1)，63-99。  new window
20.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research，25(2)，415-445。  new window
21.Chen, Shimin、Sun, Sunny Y. J.、Wu, Donghui(2010)。Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis。The Accounting Review，85(1)，127-158。  new window
22.Chi, W. C.、Douthett, E. B. Jr.、Lisic, L. L.(2012)。Client importance and audit partner independence。Journal of Accounting and Public Policy，31(3)，320-336。  new window
23.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
24.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
25.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
26.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
27.Trompeter, G.(1994)。The Effect of Partner Compensation Schemes and Generally Accepted Accounting Principles on Audit Partner Judgment。Auditing: A Journal of Practice & Theory，13(2)，56-68。  new window
28.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons，10(4)，76-97。  new window
29.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
30.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
31.Healy, Paul、Lys, Thomas(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy，5(4)，251-265。  new window
32.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics，25(1)，35-67。  new window
33.Jeong, S. W.、Rho, J.(2004)。Big six auditors and audit quality: The Korean evidence。The International Journal of Accounting，39(2)，175-196。  new window
34.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
35.Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory，13(1)，149-156。  new window
36.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
37.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
38.Choi, J. H.、Kim, Francis Chansog、Kim, J. B.、Zang, Y.(2010)。Audit Office Size, Audit Quality, and Audit Pricing。Auditing: A Journal of Practice and Theory，29(1)，73-97。  new window
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會議論文
1.李建然、林秀鳳(2007)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從盈餘管理的角度探討--內生性二元處理模型之應用。2007會計理論與實務硏討會，國立台北大學, 中華會計教育學會 (主辦) 。  延伸查詢new window
學位論文
1.陳玫如(2011)。會計師雙簽制度在現時環境下之探討(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.Simunic, Dan A.、Stein, Michael T.(1987)。Product differentiation in auditing: auditor choice in the market for unseasoned new issues。Canadian Certified General Accountants' Research Foundation。  new window
其他
1.徐谷楨(20100328)。四大會計師公會聯手推動廢除雙簽制。  延伸查詢new window
 
 
 
 
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