公司之審計網絡中心性對盈餘資訊性與股價同步性之影響_

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題名：	公司之審計網絡中心性對盈餘資訊性與股價同步性之影響
書刊名：	會計審計論叢
作者：	葉淑玲／吳叢楷
作者(外文)：	Yeh, Shu-ling／Wu, Tsung-kai
出版日期：	2023
卷期：	13:2
頁次：	頁41-74
主題關鍵詞：	審計簽證網絡；盈餘資訊性；股價同步性；會計師資訊角色；Corporate auditors' networks；Informativeness of accounting earnings；Stock price synchronicity；The information role of the auditor
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:35 點閱:1

本研究利用台灣審計市場會計師雙簽與揭露簽證會計師姓名的特性，並透過台灣上市櫃公司因共同簽證會計師此一連結所形成的審計網絡，以網絡研究以及會計師資訊角色觀點，探討公司於審計網絡之位置（網絡中心性）對資本市場的影響。研究內容分為兩部分，第一部分主要工作在驗證公司之審計簽證網絡中心性是否會增強盈餘資訊性；第二部分則探討公司之審計簽證網絡中心性對股價同步性的影響。研究樣本選自2013年至2020年間於國內公開交易之上市、櫃公司。實證結果發現公司之審計簽證網絡中心性確實能夠提升本期之盈餘資訊性，此外，除了公司審計簽證網絡之中介中心性外，本研究並未提供足夠證據證明公司之審計簽證網絡中心性與公司之股價同步性有顯著關聯。本研究結果除可將審計領域與資本市場領域研究進行連結外，特別是有關審計網絡關係對資本市場的影響方面，同時，對於簽證會計師資訊中介者的角色，亦提供更進一步的證據。

以文找文

In Taiwan's audit market, two individual auditors are required to sign their names on the audit report, and each auditor is engaged by multiple clients. Therefore, there exists a network filled with common signing auditor ties in the audit market. The nodes, representing individual firms, and the linkages, representing the common signing auditor between firms, form a common signing auditor network. The purposes of this study is to examine the impact of the centrality of the audit market of the company on the capital market through the perspective of networks research and the information intermediary role of the auditor. In the first part, we will test if the network centrality of the company has a significant positive influence on the informativeness of accounting earnings. In the second part, we'd like to test the association between the network centrality of the company and stock price synchronicity. Research samples will be collected from Taiwanese list and OTC firms in Taiwan from 2013 to 2020. The results show that the network centrality of the company has a significant positive influence on the informativeness of accounting earnings. We also find the betweenness centrality of the company has a significant negative influence on the stock price synchronicity. The research findings will connect the research between auditing field and capital market, especially draw a better understanding about the effect of company's audit market centrality on the capital market. Moreover. the research findings provide a more complete evidence about the information intermediary role of the auditor.

以文找文

期刊論文
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1.	Berkman, H.、Koch, P. D.、Westerholm, P. J.(2017)。Inside the director network: When directors trade inside, interlock, and unconnected stocks。University of Auckland Business School, Iowa State University, and University of Sydney Business School。

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單篇論文
1.	Dhaliwal, D. S.，Shenoy, J.，Williams, R.(2017)。Common auditors and relationship-specific investment in supplier-customer relationships，https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3003435。
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