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題名：會計師事務所合併對審計獨立性之影響
書刊名：會計評論
作者：吳清在 引用關係／曾玉琦 引用關係
作者(外文)：Wu, Tsing Zai／Tseng, Yee-chy
出版日期：2008
卷期：47
頁次：頁29-60
主題關鍵詞：會計師事務所合併；繼續經營查核意見；查核報告；審計獨立性；Merger of CPA firms；Going-concern opinion；Auditor's report；Auditor's independence
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(7) 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:7
  • 共同引用共同引用:70
  • 點閱點閱:95
在審計技術及相關法令不斷的推陳出新與競爭日益激烈的經營環境下，「成長合併」已成為會計師事務所的一種競爭策略。伴隨著事務所合併，導致規模異動時，審計人員獨立性的問題更備受重視。本研究以台灣最近三次會計師事務所合併做為研究事件，並以財務困難的受查上市櫃客戶為研究對象，利用會計師出具對受查客戶繼續經營假設存有重大疑慮的查核報告，作為「審計獨立性」的替代變數，來探討會計師事務所合併對審計獨立性的影響。實證結果並沒有一致的證據顯示審計獨立性於會計師事務所合併後有顯著的增加；而規模較小的事務所，相較於規模較大的事務所，在合併之後因規模增加較多，導致合併後審計獨立性增加較大的推論，也未獲得支持。未來仍需有更多有關於事務所合併的資料，以更清楚釐清可能影響審計獨立性的因素。
Following the development of new audit techniques, new audit regulations and the keen competition of audit market, ”growth by merger” becomes a competitive strategy for CPA firms. As the size of a CPA firm is changed due to the merger, the issue of whether auditor independence is affected by mergers has received much attention. The purpose of the study is to examine the effect of the latest three major CPA-firm mergers in Taiwan on auditor independence. Our sample includes the financially distressed companies listed in Taiwan Stock Exchange and Taiwan OTC and their auditors. The auditor' decision on issuing a going concern opinion is used as the proxy for auditor independence. We do not find consistent evidence for the hypothesis that auditors are apt to issue going concern opinions after the merger due o size increase. We also do not find empirical support for the argument that, compared to big CPA firms, small CPA firms are apt to issue more going concern pinions than big CPA firms after the merger because they become relatively larger size through mergers. More data on mergers of CPA firms are needed to further explore other likely factors for auditor independence.
期刊論文
1.Minyard, D. H.、Tabor, R. H.(1991)。The Effect of Big Eight Mergers on Auditor Concentration。Accounting Horizons，5(4)，79-90。  new window
2.林嬋娟、王泓達(20041000)。大型會計師事務所合併之影響--整合資源與優勢 市場高度集中化。會計研究月刊，227，98-108。  延伸查詢new window
3.Citron, D. B.、Taffler, R. J.(1992)。The audit report under going concern uncertainties: An empirical analysis。Accounting and Business Research，22(88)，337-345。  new window
4.劉嘉雯、王泰昌(20050800)。繼續經營有重大疑慮審計意見：第33號審計準則公報之影響。管理學報，22(4)，525-548。new window  延伸查詢new window
5.Farmer, T. A.、Rittenberg, L. E.、Trompeter, G. M.(1987)。An Investigation of the Impact of Economic and Organizational Factors on Auditor Independence。Auditing: A Journal of Practice and Theory，7(1)，1-14。  new window
6.Iyer, V. M.、Iyer, G.S.(1996)。Effect of Big 8 Mergers on Audit Fees: Evidence From the United Kingdom.。Auditing: A Journal of Practice and Theory，15(2)，123-132。  new window
7.Wootton, C. W.、Tonge, S. D.、Wolk, C. M.(1994)。Pre and Post Big 8 Mergers: Comparison of Auditor Concentration。Accounting Horizons，8(3)，58-74。  new window
8.陳祈願(20050800)。我國會計師獨立性及責任之研究--美國沙班斯法之啟示。證券櫃檯，110，32-55。  延伸查詢new window
9.Craswell, A. T.(1988)。The association between qualified opinions and auditor switches。Accounting and Business Research，19(73)，23-31。  new window
10.O'Clock, P.、Devine, K.(1995)。An Investigation of Framing and Firm Size on the Auditor’s Going Concern Decision。Accounting and Business Research，25(99)，197-207。  new window
11.劉嘉雯(20030100)。會計師事務所合併對客戶股價影響之研究--代理假說與保險假說。會計評論，36，1-22。new window  延伸查詢new window
12.Krishnan, J.、Stephens, R. G.(1996)。The simultaneous relation between auditor switching and audit opinion: An empirical analysis。Accounting and Business Research，26(3)，224-236。  new window
13.Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics，33(2)，253-275。  new window
14.Teoh, S. H.(1992)。Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches。Journal of Accounting Research，30(1)，1-23。  new window
15.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的。會計評論，38，59-80。new window  延伸查詢new window
16.Chen, K. C. W.、Church, B. K.(1992)。Default on debt obligations and the issuance of going-concern opinions。Auditing: A Journal of Practice and Theory，11(2)，30-49。  new window
17.Geiger, M. A.、Raghunandan, K.(200203)。Going-concem opinions in the "new” legal environment。Accounting Horizons，16(1)，17-26。  new window
18.Krishnan, J.(199401)。Auditor switching and conservatism。The Accounting Review，69(1)，200-215。  new window
19.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
20.Magee, Robert P.、Tseng, Mei-Chiun(1990)。Audit Pricing and Independence。The Accounting Review，65(2)，315-336。  new window
21.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review，57(2)，326-335。  new window
22.DeFond, M. L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions。Journal of Accounting Research，40(4)，1247-1274。  new window
23.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
24.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
25.Healy, P.、Lys, T.(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy，5(4)，251-265。  new window
26.Raghunandan, K.、Rama, D. V.(1995)。Audit Reports for Companies in Financial Distress: Before and after SAS No.59。Auditing: A Journal of Practice & Theory，14(1)，50-63。  new window
27.Krishnan, J.、Sami, H.、Zhang, Y.(2005)。Does the Provision of Nonaudit Services Affect Investor Perceptions of Auditor Independence?。Auditing: A Journal of Practice & Theory，24，111-135。  new window
28.Beresford, D. R.(1998)。And Then There Were Four: Auditor Independence on the Line。Directorship，24(2)，1-4。  new window
29.Wines, G.(1994)。Auditor Independence, Auditor Qualifications and the Provision of Non-audit Services: A Note。Accounting & Finance，34，75-86。  new window
30.Mutchler, J.、Hopwood, W.、McKeown, J.(1997)。The Influence of Contrary Information and Mitigating Factors in Audit Opinion Decisions on Bankrupt Companies。Journal of Accounting Research，35，295-310。  new window
31.林柄滄、邱士宗(1988)。專業潮流、時髦主張：事務所合併的價值探討。會計研究月刊，36，60-65。  延伸查詢new window
32.Thavapalan, S.、Moroney, R.、Simnett, R.(2002)。The Effect of the PricewaterhouseCoopers Merger on Auditor Concentration in Australia: A Note。Accounting and Finance，42，153-167。  new window
33.Shockley, R. A.(1981)。Perceptions of Auditors' Independence: An Empirical Analysis。The Accounting Review，56，785-800。  new window
34.Soroosh, J.(1988)。Merger, Is It the Answer?。The CPA Journal，58，80-82。  new window
35.Baker, C. R.(2005)。The Varying Concept of Auditor Independence Shifting with the Prevailing Environment。The CPA Journal，75，22-28。  new window
36.蘇裕惠(2001)。美國會計師跨世紀自律覺醒。會計研究月刊，184，138-142。  延伸查詢new window
37.McGrath, S.、Siegel, A.、Dunfee, T. W.、Glazer, A. S.、Jaenicke, H. R.(2001)。A Framework for Auditor Independence。Journal of Accountancy，191，39-42。  new window
會議論文
1.王泰昌、張謙恆、劉嘉雯(2006)。會計師事務所合併與審計品質。0。  延伸查詢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.張謙恆(2004)。會計師事務所合併與審計品質之關係－以致遠、榮聰會計師事務所合併為例，0。  延伸查詢new window
3.王秋梅(2002)。會計師事務所管理顧問服務之研究，0。  延伸查詢new window
圖書
1.Gujarati, Damodar N.(2003)。Basic Econometrics。Boston, MA：McGraw-Hill。  new window
2.Wallace, Wanda A.(1980)。The Economic Role of the Audit in Free and Regulated Markets。Touche Ross Foundation。  new window
其他
1.United States General Accounting Office(2003)。Public Accounting Firms: Mandated Study on Consolidation and Competition，GAO。，http://www.gao.gov/cgi-bin/getrpt?GAO-03-864。  new window
2.United States General Accounting Office(2003)。Accounting Firm Consolidation: Views of Surveyed Large Public Companies on Audit Fees, Quality, Independence, and Choice，0。  new window
 
 
 
 
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