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題名：亞洲地區審計品質研究回顧
書刊名：臺大管理論叢
作者：林孝倫 引用關係／林嬋娟 引用關係
作者(外文)：Lin, Hsiao-lun／Lin, Chan-jane
出版日期：2016
卷期：27:1
頁次：頁305-362
主題關鍵詞：審計需求；審計供給；審計品質；Audit demand；Audit supply；Audit quality
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(2) 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:1
  • 共同引用共同引用:170
  • 點閱點閱:21
本文回顧2000 年到2015 年間，在科技部會計領域國際期刊A+ 級與A 級tier1 期刊所發表之亞洲各國審計品質相關實證研究。本文首先介紹亞洲主要國家資本市場與審計市場概況，其次回顧過去文獻對於審計品質之定義與常見的衡量方式，最後分別就跨國研究與個別國家之研究，討論審計需求、審計供給與外部環境對於審計品質的影響。回顧結果顯示，跨國審計研究刊載於CAR 中的篇數最多，而在個別亞洲國家審計市場的文獻中，JAPP、CAR、AJPT 以及TAR 等期刊對於亞洲審計品質研究的接受度最高，並以中國審計市場之研究為最多，臺灣審計品質研究次之。在研究議題部分，多數跨國研究探討審計需求之相關議題，而在個別國家的研究中，以探討制度政策環境改變對於審計品質影響，以及利用亞洲各國獨特之資料測試審計理論之文獻為最多。本文亦討論跨國研究之挑戰與限制，分析個別國家研究受重視與否之原因，最後並提供未來審計品質相關議題之研究方向。
This study reviews empirical research on audit quality in Asia markets. We restrict our review to papers published in the A+ and A tier1 accounting journals, ranked by Ministry of Science and Technology, from 2000 to 2015. The first part of this study introduces major capital markets and audit markets in Asia. The second part reviews the definitions and proxies of audit quality widely used in the literature. The third and fourth parts review the cross-country and single country audit quality research from the perspectives of audit demand, audit supply as well as the effects of regulatory intervention. The results indicate that, among the papers reviewed, CAR accepted most papers for cross-country research on audit quality. Whereas the single country research on audit quality appears more often in JAPP, CAR, AJPT and TAR. In addition, among the single country research, China audit market studies are ranked number one followed by Taiwan studies. As to the research topics, most cross-countries studies focus on the topics related to audit demand. Many single country studies, however, either examine the effects of the regulation changes or take advantage of the unique data set resulting from specific requirements in a given country to test the audit theory. This study concludes by assessing the challenges and limitations of cross-country research, analyzing the factors that make single country research popular, and providing future research avenues in audit quality for Asian countries.
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106.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
107.Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review，88(6)，1993-2023。  new window
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111.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review，81(3)，653-676。  new window
112.Francis, Jere R.、Wang, Dechun(2008)。The joint effect of investor protection and Big 4 audits on earnings quality around the world。Contemporary Accounting Research，25(1)，157-191。  new window
113.Kim, Jeong-Bon、Yi, Cheong H.(2006)。Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea。Contemporary Accounting Research，23(2)，427-464。  new window
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118.Fan, J. P. H.、Wong, T. J.(2005)。Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research，43(1)，35-72。  new window
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研究報告
1.Shen, J.、Firth, M.、Poon, W. P. H.(2015)。Bank loan supply and corporate capital structure: Recent evidence from China。Hong Kong：Hang Seng Management College。  new window
2.Kaufmann, D.、Kraay, A.、Mastruzzi, M.(2009)。Governance matters VIII: Aggregate and individual governance indicators, 1996-2008。Washington, DC：World Bank。  new window
圖書
1.Wallace, W. A.(1980)。The economic role of the audit in free and regulated markets。New York, NY：University of Rochester。  new window
其他
1.International Federation of Accountants(2015)。IFAC study shows accountancy strongly linked to prosperity, improved living standard，http://www.ifac.org/newsevents/2015-11/ifac-study-shows-accountancy-strongly-linked-prosperityimproved-living?utm_source=IFAC+Main+List&utm_campaign=64ee262fe3-IFAC_Nexus_2_Press_Release_11_11_1511_10_2015&utm_medium=email&utm_term=0_cc08d67019-64ee262fe3-80289905。  new window
2.Ewelt-Knauer, C.，Gold, A.，Pott, C.(2012)。What do we know about mandatory audit firm rotation?，https://www.icas.com/technical-resources/what-do-we-knowabout-mandatory-audit-firm-rotation。  new window
3.Financial Reporting Council(2008)。The audit quality framework，http://www.frc.org.uk/Our-Work/Publications/FRC-Board/The-Audit-Quality-Framework-%281%29.aspx。  new window
4.Emily, C.(2014)。PCAOB's auditor rotation project is essentially dead，http://blogs.wsj.com/cfo/2014/02/05/pcaobs-auditor-rotation-project-is-essentially-dead/。  new window
 
 
 
 
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