資訊不對稱下的審計訴訟模型__臺灣人文及社會科學引文索引資料庫

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題名：	資訊不對稱下的審計訴訟模型
書刊名：	中華會計學刊
作者：	王泰昌／劉嘉雯／許恩德／曾怡潔
作者(外文)：	Wang, Taychang／Liu, Chiawen／Hsu, En-te／Tseng, Yi-jie
出版日期：	2012
卷期：	8:1
頁次：	頁29-48
主題關鍵詞：	法律責任；審計；訴訟；庭外和解；Legal liability；Auditing；Litigation；Settlement
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:2 共同引用:139 點閱:55

過去的數十年來，美國會計師界由於訴訟案件及賠償金額不斷增加，而面臨極大的挑戰，不過大部分的審計訴訟案件是以庭外和解處理，實際進入法院正式審判的比率並不高。此外，許多審計訴訟案件的內容薄弱，不值得興訟，然而會計師仍可能為了避免龐大的訴訟費用而庭外和解。雖然我國有關會計師的法律訴訟案件尚不多見，但我國政府亦應事先預防會計師法律責任增加所可能產生之問題。本研究考慮一個資訊不對稱下的審計訴訟賽局，並求解其完全貝氏均衡，以分析會計師及投資人間策略互動的關係。會計師的策略在於決定查核努力程度及在投資人提出告訴後決定和解的金額；投資人的策略則在決定是否要對會計師提出告訴及是否接受會計師的和解，研究結果對審計市場具有實是性與規範性的經濟意涵，本研究亦利用審計訴訟賽局所求解之均衡，實際應用於分析臺灣財團法人證券投資人及期貨交易人保護中心之成立，對投資人、會計師以及法院審判程序之影響。

以文找文

The CPAs in the U.S. have been afflicted for decades by the rampant lawsuits against them and the punitive damages paid to the plaintiffs. Nevertheless, the trial rate is low, indicating that most legal disputes between the investors and the CPAs are settled out of court. In addition, most suit cases brought against the CPAs were meritless. Due to the dear litigation cost, the CPAs would rather settle with the plaintiffs than take on the legal fees. It is likely that the CPAs in Taiwan will face an increase in their liability burden in the future. Thus, the government of Taiwan needs to prevent this problem. The purpose of this study is to propose an auditing litigation incomplete information game model that incorporates an auditor's effort-rendering decision, an investor's litigating decisions against the auditor and the auditor's settling-dispute decision with the investor. The theoretical results from the model analysis have positive and normative implications for audit market. Finally, since the Securities and Futures Investors Protection Center was set up in 2003, we analyze the impacts of this establishment on investors, auditors, and the legal process using the comparative analysis of the auditing litigation game's equilibrium.

以文找文

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127.	Bedard, J.(1989)。Expertise in auditing: myth or reality?。Accounting, Organizations & Society，14(1/2)，113-131。
128.	Ellul, A.、Pagano, M.(2006)。IPO Underpricing and After-market Liquidity。Review of Financial Studies，19(2)，381-412。
129.	Taylor, M. H.(2000)。The effects of industry specialization on auditors' Inherent risk assessment and confidence judgments。Contemporary Accounting Research，17(4)，693-712。
130.	Core, J. E.(2001)。A review of the empirical disclosure literature: discussion。Journal of Accounting and Economics，31(1-3)，441-456。

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

研究報告
1.	Lambert, R.、Leuz, C.、Verrecchia, R. E.(2007)。Information Asymmetry, Information Precision, and the Cost of Capital。University of Pennsylvania。
2.	Davis, L. R.、Soo, B.、Trompeter, G.(2002)。Auditor Tenure, Auditor Independence and Earnings Management。Chestnut Hill, MA：Boston College：Michigan Tech University。
3.	Aslan, H.、Easley, D.、Hvidkjaer, S.、O'Hara, M.(2008)。Firm characteristics and informed trading: Implications for asset pricing。Cornell University。
4.	Azizkhani, M.、Monroe, G. S.、Shailer, G.(2009)。The value of Big 4 audits in Australia。University of N.S.W.。
5.	Botosan, C.、Plumlee, M.(2007)。Are information attributes priced?。University of Utah。
6.	Causholli, M.、Knechel, R. W.(2006)。Lending relationships, IPOs, and the effect of auditor quality on the cost of debt。
7.	Chi, W.、Myers, L. A.、Omer, T. C.、Xie, H.(2008)。The effects of audit partner pre-client experience on earnings quality and perceptions of earnings quality: evidence from Taiwan。
8.	Lu, R. C.、Wong, W. K.(2008)。Probability of information-based trading as a pricing factor in Taiwan stock market。
9.	Piot, C.、Missonier-Piera, F.(2007)。Corporate governance, audit quality and the cost of debt financing of French listed companies。
10.	Verdi, Rodrigo S.(2005)。Information environment and the cost of equity capital。University of Pennsylvania。
11.	Leuz, C.、Verechia, R. E.(2005)。Firm's capital allocation choices, information quality, and the cost of capital。University of Pennsylvania。

學位論文
1.	張裕任(2008)。安全性、資訊不對稱、公司治理與外資持股偏好之關連性(博士論文)。臺灣大學。延伸查詢
2.	賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。延伸查詢

圖書
1.	Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。

其他
1.	Securities and Exchange Commission(20000216)。Concept Release on International Accounting Standards。

圖書論文
1.	Simunic, D. A.、Dopuch, N.(1980)。The Nature of Competition in the Auditing Profession: A Descriptive and Normative View。Regulation and the Accounting Profession。Lifetime Learning。

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