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題名：審計品質對上市公司盈餘管理之影響
書刊名：當代會計
作者：張文瀞
作者(外文)：Chang, Wen-jing
出版日期：2001
卷期：2:2
頁次：頁195-214
主題關鍵詞：投機性操縱；溝通私有資訊；盈餘管理；審計品質；裁量性應計數；Opportunistic manipulation；Signaling；Earnings management；Auditor's quality；Discretionary accruals
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(25) 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:23
  • 共同引用共同引用:89
  • 點閱點閱:105
　　　　　本文探討審計品質與盈餘管理之關聯性。目前文獻歸納盈餘管理的本質有二：溝通私有資訊與自利行為。實證結果顯示高審計品質有較強的監管功能，限制了管理者的投機性應計項目管理，至於高審計品質可增進裁量性應計數與未來獲利能力提昇之關聯性假說，則未獲得資料支持。有效抑阻盈餘雜訊，僅代表審計品質之消極作用。提昇盈餘資訊性，則可為審計品質之正面積極作用。目前之關注似著重在前者，但二種力量不應有所偏廢。本文結果可提供審計準則制定單位與會計師專業之管制單位重新思考審計人員對財務報告資訊品質之貢獻。
　　　　　This paper examines the effect of auditor's quality on earnings management. There are two hypotheses about managerial discretion in the literature. One is the information-signaling hypothesis, discretionary accruals help managers to convey the private information about future profitability beyond the historical cost accounting, to improve the ability of earnings to reflect economic value. The other is the opportunistic accrual management, discretionary accruals are employed to hide poor performance or postpone a portion of unusually good current earnings to future years, and hence they are value-irrelevant. The empirical results show that higher quality auditors reduce more opportunistic accruals. However, the evidence in the paper doesn't support that audit quality can enhance the association between discretionary accruals and changes in firm's future performance. Reducing the noise of earnings is the passive effect of audit quality. On the other hand, improving the informativeness of earnings is the active effect. These two effects should be treated importantly as equal, but it seems that the passive effect is much more often discussed. The results showed in the paper can provide auditing standards setters and accounting profession regulators to rethink the contribution of auditors to the quality of financial reporting.
Other
1.Titman S. and B. Trueman(1986)。Information Quality and the Valuation of New Issue。  new window
期刊論文
1.Beatty, R. P.(1993)。The Economic Determinants of Auditor Compensation in the Initial Public Offering Market。Journal of Accounting Research，31，294-302。  new window
2.Healy, P.(1985)。The impact of bonus schemes on the selection of accounting principles。Journal of Accounting & Economics，7(2)，85-107。  new window
3.沈維民(19970100)。企業之盈餘管理：以「會計方法選用」和「應計項目認列」為例。管理評論，16(1)，11-37。new window  延伸查詢new window
4.Lev, B.(1992)。Information disclosure strategy。California Management Review，34(4)，9-32。  new window
5.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
6.李建然(20000400)。影響臺灣上市公司自願性盈餘預測頻率之研究。會計評論，32，49-79。new window  延伸查詢new window
7.Wahlen, James Michael(1994)。The Nature of Information in Commercial Bank Loan Loss Disclosures。The Accounting Review，69(3)，455-478。  new window
8.Palmrose, Zoe-Vonna(1988)。An analysis of auditor litigation and audit service quality。The Accounting Review，63(1)，55-73。  new window
9.Scott, W. R.(1997)。Discussion of "Two models of the auditor-client interaction: Tests with United Kingdom data"。Contemporary Accounting Research，14(2)，51-53。  new window
10.Blazenko, G.、Scott, W.(1986)。A model of standard setting in auditing。Contemporary Accounting Research，3(1)，35-44。  new window
11.Bowen, Robert M.、DuCharme, Larry、Shores, D.(1995)。Stakeholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics，20(3)，255-295。  new window
12.Smith, C. W.、Warner, J.(1979)。On the financial contracting: an analysis of bond covenants。Journal of Financial Economics，7(2)，117-161。  new window
13.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review，66(2)，313-332。  new window
14.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics，18(1)，3-42。  new window
15.Beneish, Messod D.、Press, Eric Geoffrey(1995)。Interrelation among Events of Default。Contemporary Accounting Research，12(1)，57-84。  new window
16.Hand, J. R. M.(1989)。Did Firms Undertake Debt-Equity Swaps for An Accounting Paper Profit or True Financial Gain?。The Accounting Review，64(4)，587-623。  new window
17.金成隆、林修葳、黃書楣(2000)。國內現金增資企業盈餘管理之實證研究。中山管理評論，8(4)，709-744。new window  延伸查詢new window
18.Christie, A. A.、Zimmerman, J. L.(1994)。Efficient and Opportunistic Choices of Accounting Procedures: Corporate Control Contests。The Accounting Review，69(4)，539-566。  new window
19.Holthausen, R. W.(1990)。Accounting method choice: Opportunistic behavior, efficient contracting and information perspectives。Journal of Accounting and Economics，12(1-3)，207-218。  new window
20.Shleifer, A.、Vishny, R.(1989)。Management entrenchment: the case of managerial investment。Journal of financial economics，25(1)，123-139。  new window
21.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review，64(4)，693-709。  new window
22.Moses, O. D.(1987)。Income Smoothing and Incentives: Empirical Tests Using Accounting Changes。Accounting Review，62(2)，358-377。  new window
23.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics，20(3)，297-322。  new window
24.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research，10(1)，61-81。  new window
25.Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research，37(1)，225-238。  new window
26.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics，50(1)，63-99。  new window
27.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
28.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
29.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
30.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
31.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
32.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies，3(1/2)，175-208。  new window
33.DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics，10(1)，3-36。  new window
34.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，61(3)，400-420。  new window
35.Degeorge, François、Patel, Jayendu、Zeckhauser, Richard J.(1999)。Earnings management to exceed thresholds。Journal of Business，72(1)，1-33。  new window
36.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。  new window
37.Jensen, Michael C.(1989)。Eclipse of the public corporation。Harvard Business Review，67(5)，61-74。  new window
38.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics，25(1)，35-67。  new window
39.林嬋娟、洪櫻芬、薛敏正(19970300)。財務困難公司之盈餘管理實證研究。管理學報，14(1)，15-38。new window  延伸查詢new window
40.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。  new window
41.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
42.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
43.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
44.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
學位論文
1.李文智(1995)。我國新上市公司會計師選擇之研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
圖書
1.Simunic, D. A.、Stein, M.(1987)。Product Differentiation in Auditing: A Study of Auditor Choice in the Market for Unseasoned New Issues。Canadian Certified General Accountants' Research Foundation。  new window
2.Wallace, Wanda A.(1980)。The Economic Role of the Audit in Free and Regulated Markets。Touche Ross Foundation。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
其他
1.李宣進(1996)。再探審計品質與盈餘反應係數之關聯。  延伸查詢new window
2.施春成(1992)。台灣新上市公司特有風險與會計師選擇之研究。  延伸查詢new window
3.Arens, A. A. and J. K. Loebbecke(2000)。Auditing: An Integrated Approach。  new window
4.Bloomfield, R.(1996)。The interdependence of reporting discretion and informational efficiency in laboratory markets。  new window
5.Dopuch, N. and D. A. Simunic(1982)。Competition in Auditing: An Assessment。  new window
6.Dopuch, N., R. R. King, and D. E. Wallin(1989)。The use of experimental markets in auditing research: some initial findings。  new window
7.Firth, M. and C. K. Liau-Tan(1998)。Auditor quality, signalling, and the valuation of initial public offerings。  new window
8.Guay, W. P., S. P. Kothari, and R. L. Watts(1996)。A market-based evaluation of discretionary accruals models。  new window
9.Hansen, S. C. and J. S. Watts(1997)。Two models of the auditor-client interaction: tests with United Kingdom data。  new window
10.Healy, P.M. and K. G. Palepu(1993)。The effect of firms' financial disclosure policies on stock prices。  new window
11.Healy, P.M. and K. G. Palepu(1995)。The challenges of investor communication: the case of cuc international, Inc。  new window
12.Kang, S.-H., and K. Sivaramakrishnan(1995)。Issues in testing earnings management and an instrumental variable approach。  new window
13.Ng, D.(1978)。An information economics analysis of financial reporting and external auditing。  new window
14.Teoh, S. H., I. Welch, and T. J. Wong(1998)。Earnings management and the long-term underperformance of initial public offerings。  new window
15.Wilson, T. E., and R. A. Grimlund(1990)。An examination of the importance of an auditor’s reputation。  new window
16.Young, S.(1998)。The determinants of managerial accounting policy choice: further evidence for the UK。  new window
 
 
 
 
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