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題名：國內會計師產業知識之衡量基礎
書刊名：中山管理評論
作者：陳政芳 引用關係／李啟華
作者(外文)：Chen, Jengfang／Li, Chihua
出版日期：2006
卷期：14:3
頁次：頁685-711
主題關鍵詞：產業知識；事務所組別；裁決性應計數；審計品質；Industry expertise；Audit group；Discretionary accruals；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(8) 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:8
  • 共同引用共同引用:24
  • 點閱點閱:40
本文針對國內特有之審計環境，測試會計師事務所內部組別產業知識與客戶盈餘品質之關聯性。實證結果發現，組別的產業知識主要由本身實際查核經驗而來，事務所並未提供組別產業知識，亦或提供產業知識不足。此外，在以組別為對象並採用多個產業知識衡量指標進行測試後，大致發現當組別產業知識越豐富，客戶的裁決性應計數絕對值越低，顯示組別知識越強，其客戶的盈餘品質越佳。另一發現是，組別產業佔有率對客戶裁決性應計數絕對值的影響為非線性(呈倒U形態)，即客戶的裁決性應計項絕對值會先隨著組別產業知識的累積而增加，然後再遞減。此一結果代表著組別的產業知識必須累積達一定門檻，才能使得裁決性應計數絕對值降低。
Based on Taiwan's unique auditing environment, this study examines the relationship between the absolute level of discretionary accruals (DAC) and industry expertise of audit group within Big 5. Our evidence indicates that the auditing industry expertise in Taiwan is primarily based on the auditing experience of audit group, not of audit firm. Besides, we use multiple proxies for industry expertise of audit group and find clients of industry specialized auditors have lower DAC than those of non-specialized. This finding indicates that clients of industry specialized auditors have higher earnings quality than the others. The other finding is that the effect of specialization of audit group on DAC is nonlinear (inverted U-shaped form): absolute discretionary accruals increase slightly at lower level of specialization of audit group, but decline rapidly thereafter. The result in our nonlinear model suggests that the benefit to specialization occurs only after the audit group achieves a threshold level of industry expertise.
期刊論文
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24.Bell, T. B.、Tabor, R. H.(1991)。Empirical analysis of audit uncertainty qualification。Journal of Accounting Research，29(2)，350-370。  new window
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32.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。  new window
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34.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
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42.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
43.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
44.周啟東(2003)。王永慶的會計師帶兵集體跳槽。商業周刊，804-804。  延伸查詢new window
45.Defond, M.、Subramanyam, K.(1998)。Auditor Changes and Discretionary Accrual。Journal of Accounting & Economics，25，35-68。  new window
46.Doogar, R.(1999)。A Theory of Audit Industry Structure。The Accounting Review，74，22-38。  new window
47.Doogar, R.、Easley, R. F.(1998)。Concentration without Differentiation: A New Look at the Determinants of Audit Market Concentration。Journal of Accounting & Economics，21，235-253。  new window
48.Ferguson, A.、Francis, J.、Stokes, D.(2003)。The Effect of Firm-Wide and Office-Level Industry Expertise on Audit Pricing。The Accounting Review，78，429-488。  new window
49.Peel, M. J.(1997)。UK Auditor Concentration: A Descriptive Note。Accounting and Business Research，4，311-322。  new window
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會議論文
1.Dopuch, N.、Simunic, D.(1982)。The competition in auditing: An assessment。Fourth Symposium on Auditing Research。Urbana, IL：University of Illinois at Urbana-Champaign。  new window
研究報告
1.林嬋娟、劉嘉雯(1999)。我國與先進國定會計師懲戒制度之比較。中華民國會計師公會聯合會。  延伸查詢new window
2.林嬋娟、蔡彥卿(1995)。會計師事務所組織型態及其法律責任之比較分析－我國與其他國家之比較分析。0。  延伸查詢new window
3.Dunn, K. A.、Mayhew, B. W.、Morsfield, S. G.(2000)。Auditor Industry Specialization and Client Disclosure Quality。0。  new window
4.Gramling, A. A.、Johnson, V. E.、Khurana, I. K.(2001)。Audit Firm Industry Specialization and Financial Reporting Quality。0。  new window
5.Simunic, D.、Stein, M.(1987)。Production Differentiation in Auditing: A Study of Auditor Choice in the Market for New Issue。0。  new window
學位論文
1.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
2.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
3.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
4.洪振詠(1997)。會計師事務所產業經驗與新上市公司簽證市場關聯性之探討，0。  延伸查詢new window
5.劉而純(1999)。臺灣審計市場集中度之研究，0。  延伸查詢new window
圖書
1.Manski, Charles F.、McFadden, Daniel(1981)。Structural Analysis of Discrete Data with Econometric Applications。Cambridge, MA：The MIT Press。  new window
 
 
 
 
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