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題名：我國會計師受懲戒原因與種類之關聯性分析
書刊名：風險管理學報
作者：俞洪昭 引用關係／戚務君 引用關係／李承易
作者(外文)：Yu, Hung-chao／Chi, Wu-chun／Lee, Cheng-i
出版日期：2000
卷期：2:2
頁次：頁37-56
主題關鍵詞：會計師懲戒；查核證據；財務報表簽證；查核意見；Auditor sanction；Audit evidence；Attestation of financial statements；Audit opinion
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(13) 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:13
  • 共同引用共同引用:0
  • 點閱點閱:43
　　　　　本文的主要目在瞭解懲戒原因與懲戒結果的關聯性，以供主管機關與會計師瞭解哪些懲戒原因是影響懲戒結果的重要因素。本研究發現四項重要結論：第一，從查核疏失而言，無會計師綜合性結論、缺乏足夠之查核證據、未取得客戶聲明書或日期有誤以及未確實參與現金盤點為影響懲戒種類之最常見原因。第二，就事務所提供之服務種類而言，會計師懲戒委員會在決定懲處之輕重時，對於會計師報告使用者為一般大眾之財務報表簽證所作之處罰較其他專業服務為重。第三，從事務所型態而言，會計師懲戒委員會並不會因為事務所型態為獨資或合夥而有懲處程度上的差異。最後，會計師懲戒委員會並不會因為會計師出具之意見不同而有懲處程度上的差異。
　　　　　The main purpose of this paper is to examine the association between auditor's professional deficiencies and types of sanction received. A sample of 254 auditor sanction cases during 1988 and 1998 were analyzed using an ordered probit model. The empirical results show several important results. First, the most common deficiencies committed by auditors include a lack of (1) sufficient and competent evidence, (2) physical cash count, (3) management representation letter, and (4) an overall conclusion in auditor's working papers. Second, the service provided by the auditor significantly affects the types of sanction. In particular, the sanction tends to be more severe when the auditor conducts a financial statement audit. Finally, CPA firm type and audit opinion do not significantly affect the types of sanction. Policy implications of these results were also discussed.
期刊論文
1.Brown, P. R.、Calderon, J. A(1996)。Heightened SEC disciplinary activity in the 1990s。The CPA Journal，55-57。  new window
2.Buckless, F. A.、Peace, R. L.(1993)。The Influence of the Source of Professional Standards on Juror Decision Making。The Accounting Review，68(1)，164-175。  new window
3.Butler, J. S.、Finegan, T. A.、Siegfried, J. J.(1998)。Does More Calculus Improve Student Learning in Intermediate Micro and Macro Economic Theory?。Journal of Applied Econometrics，185-202。  new window
4.Carcello, J. V.、Palmrose, Z.-V.(1994)。Auditor Litigation and Modified Reporting on Bankrupt Clients。Journal of Accounting Research，32(Supplement)，1-30。  new window
5.Cloyd, C. Bryan、Frederickson, J. R.、Hill, John W.(1998)。Independent Auditor Litigation: Recent Events and Related Research。Journal of Accounting and Public Policy，17，121-142。  new window
6.Dopuch, Nicholas、King, Ronald R.(1992)。Negligence Versus Strict Liability Regimes in Auditing: An Experimental Investigation。The Accounting Review，67(1)，97-120。  new window
7.Dopuch, N.、King, R. R.、Schatzberg, J. W.(1994)。An Experimental Investigation of Alternative Damage-Sharing Liability Regimes with an Auditing Perspective。Journal of Accounting Research，32，103-130。  new window
8.Dye, R. A.(1993)。Auditing Standards, Legal Liability, and Auditor Wealth。Journal of Political Economy，101，887-914。  new window
9.Jones, Frederick L.、Raghunandan, K.(1998)。Client Risk and Recent Changes in the Market for Audit Services。Journal of Accounting and Public Policy，17，169-181。  new window
10.Kothari, S. P.、Lys, T.、Smith, C. W.、Watts, R.(1988)。Auditor Liability and Information Disclosure。Journal of Accounting, Auditing, and Finance，307-339。  new window
11.Narayanan, V. G.(1994)。An Analysis of Auditor Liability Rules。Journal of Accounting Research，32，39-64。  new window
12.Nelson, J.、Ronen, J.、White, L.(1988)。Legal Liability and the Markets for Auditing Services。Journal of Accounting, Auditing, and Finance，255-305。  new window
13.Palmrose, Z.(1991)。Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence。Journal of Accounting Research，29，149-185。  new window
14.Palmrose, Z.(1991)。An Analysis of Auditor Litigation Disclosures。Auditing: A Journal of Practice and Theory，10，54-71。  new window
15.Palmrose, Z.(1994)。The Joint and Several vs. Proportionate Liability Debates: An Empirical Investigation of Total Resolutions on Audit-Related Litigation。Standford Journal of Law, Business, and Finance，1(29)，53-72。  new window
16.Radhakrishnan, S.(1999)。Investors' Recovery Friction and Auditor Liability Rules。The Accounting Review，74(2)，225-240。  new window
17.Stice, J. D.(1991)。Using Financial and Market Information to Identify Preengagement Factors Associated with Lawsuits Against Auditors。The Accounting Review，516-533。  new window
18.黃荃、林麗月、陳惠珠(19980800)。臺灣會計師簽證責任與歷來受處分案例之探討。會計研究月刊，153，76-82。  延伸查詢new window
19.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review，63(1)，55-73。  new window
20.Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research，32，65-93。  new window
21.Melumad, N. D.、Thoman, L.(1990)。On Auditors and the Courts in an Adverse Selection Setting。Journal of Accounting Research，28(1)，77-120。  new window
研究報告
1.林嬋娟、劉嘉雯(1999)。我國與先進國家會計師懲戒制度之比較。  延伸查詢new window
學位論文
1.李長聯(1986)。會計師對財務報表使用者法律責任之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.賴信蒼(2008)。會計師法律責任提升對大型會計師事務所客戶篩選之實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.陳韻年(1990)。會計師事務所作業管理系統之研究(碩士論文)。國立政治大學。  延伸查詢new window
4.洪玉美(1996)。會計師財務報表簽證之法律責任：責任歸屬與第三人範圍之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
5.蔡逸芳(1996)。會計師財務報表簽證之法律責任：賠償上限與比例責任之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Greene, W.(1997)。Econometric Analysis。Macmillan。  new window
2.Simunic, D. A.、Stein, M. T.(1987)。Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues。The Canadian Certified General Accountants' Research Foundation。  new window
其他
1.Authur Andersen, Coopers & Lybrand，Deloitte & Touche，Ernst & Young，KPMG Peat Marwick，Price Waterhouse(1992)。The Liability Crisis in the United States: Impact on The Accounting Profession。  new window
 
 
 
 
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