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題名：會計師任期與盈餘管理之關聯性：兼論公司治理的影響
書刊名：企業管理學報
作者：陳婉瑜／王茂昌 引用關係
作者(外文)：Chen, Wan-yu／Wang, Mao-chang
出版日期：2016
卷期：109
頁次：頁1-20
主題關鍵詞：會計師任期；公司治理；盈餘管理；審計品質；會計師輪調；Auditor tenure；Corporate governance；Earnings management；Audit quality；Auditor rotation
原始連結：連回原系統網址new window
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  • 共同引用共同引用:142
  • 點閱點閱:39
近年來歐美國家重新檢視會計師輪調制度是否能有效提升審計品質，且自美國安隆案發生之後，各國產官學界開始重視公司治理的相關議題，而會計師任期常用來衡量會計師獨立性為重要的公司治理機制之一。本文係以台灣2009年至2012年之上市櫃公司為研究對象，探討會計師任期與盈餘管理的關聯性，並進一步探討公司治理的影響。本文實證結果發現，會計師任期與盈餘管理無顯著的關聯性，且會計師任期與董事會規模、外部董事席次比率、獨立董事之設置、董監事持股比率的交乘項，分別與盈餘管理呈現顯著的負相關。
In recent years, the United States and Europe have re-examined whether auditor rotation can improve audit quality. Since the US Enron case, governments and academia have paid attention to the topic of corporate governance worldwide, and auditor tenure has often been used as a proxy variable for auditor independence, which is a crucial mechanism in corporate governance. This paper uses companies listed in Taiwan from 2009 to 2012 as the research sample to examine the relationship between auditor tenure and earnings management and to examine the effect of corporate governance. The results show that auditor tenure does not have a significant relationship with earnings management, and the interaction of corporate governance variables and auditor tenure, such as board size, percentage of outside directors, setting independent directors, and percentage of director holdings, correlate negatively with earnings management.
期刊論文
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7.謝永明、黃荃(20091100)。會計師事務所任期與盈餘管理之關聯性--自我選擇模型之運用。會計學報，2(1)，73-99。new window  延伸查詢new window
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15.Okolie, A. O.(2014)。Auditor tenure, auditor independence and accrual based earnings management of quoted companies in Nigeria。European Journal of Accounting Auditing and Finance Research，2(2)，63-90。  new window
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18.Vafeas, N.(2000)。Borard structure and the informativeness of earnings. Journal of Accounting and Public Managerial ownership。Journal of Accounting and Economics，19(6)，139-160。  new window
19.王茂昌、邱士宗(20100300)。公司治理中會計師的審計功能：以賽局理論分析。東吳經濟商學學報，68，39-59。new window  延伸查詢new window
20.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
21.Kao, L. F.、Chen, A.(2004)。The effects of board characteristics on earnings management。Corporate Ownership & Control，1(3)，96-107。  new window
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23.廖秀梅、洪筱雯(20101100)。非審計服務、會計師任期與審計品質。當代會計，11(2)，151-178。new window  延伸查詢new window
24.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
25.楊朝旭、吳幸蓁(20090100)。資產減損之決定因素與盈餘資訊性後果：論公司治理之角色。會計評論，48，67-114。new window  延伸查詢new window
26.O'sullivan, N.(2000)。The impact of board composition and ownership on audit quality: Evidence from large UK companies。The British Accounting Review，32(4)，397-414。  new window
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28.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
29.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
30.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
31.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
32.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
33.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論，34，1-29。new window  延伸查詢new window
34.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
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學位論文
1.江景清(1999)。審計品質與合夥人輪調制度之探討(碩士論文)。東吳大學。  延伸查詢new window
2.楊又蓉(2010)。會計師回任與審計品質(碩士論文)。銘傳大學。  延伸查詢new window
3.吳庭州(1997)。股權結構、盈餘管理與盈餘資訊性之研究(碩士論文)。輔仁大學。  延伸查詢new window
圖書
1.鍾惠民、周賓凰、孫而音(2009)。財務計量：E-VIEWS的運用。台北市：新陸書局。  延伸查詢new window
2.Greene, W. H.(2008)。Econometric Analysis。Upper Saddle River, NJ：Prentice Hall Publishing。  new window
3.Mautz, R. K.、Sharaf, H. A.(1961)。Monograph NO. 6. The philosophy of auditing。Minnesota：American Accounting Association。  new window
其他
1.(2014)。上市上櫃公司治理實務守則，http://www.selaw.com.tw/LawContent.aspx?LawID=G0100259&Hit=1。  延伸查詢new window
2.中華公司治理協會(2014)。什麼是公司治理，http://www.cga.org.tw/f_1_01 _company_govem.aspx。  延伸查詢new window
3.中華民國會計研究發展基金會(2014)。審計準則公報第四十六號會計師事務所之品質管制，http://dss.ardf.org.tw/ardf/au46.pdf。  延伸查詢new window
4.Cassell, C. A.，Myers, J. N.，Myers, L. A.，Seidel, T. A.(2014)。Does auditor tenure impact the effectiveness of auditors' response to fraud risk?，http://ssm.com/abstract=2448680 or http://dx.doi.org/10.2139/ssm.2448680。  new window
5.Organization for Economic Cooperation Development(2004)。OECD principles of corporate governance，http://www.oecd.org/daf/ca/corporategovemanceprinciples/31 557724.pdf。  new window
 
 
 
 
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