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題名：會計師任期與審計品質之關連性研究
書刊名：管理評論
作者：劉嘉雯 引用關係／王泰昌 引用關係
作者(外文)：Liu, Chiawen／Wang, Taychang
出版日期：2008
卷期：27:4
頁次：頁1-28
主題關鍵詞：會計師任期；審計品質；查核報告；繼續經營；會計師獨立性；Auditor tenure；Audit quality；Audit report；Going-concern opinion；Auditor independence
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(20) 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:20
  • 共同引用共同引用:77
  • 點閱點閱:195
本研究分別以簽證會計師個人及簽證會計師事務所為對象衡量會計師任期，並以會計師簽發對繼續經營有重大疑慮審計意見之查核報告的可能性作為審計品質之衡量變數，分析會計師任期與審計品質之關連性。研究結果發現，在控制公司規模、財務狀況、前期審計意見、簽證會計師事務所是否為五大、處分資產以快速籌措現金之能力、下年度現金增資或發行公司債等其他可能影響查核報告意見類型之因素後，繼續經營有疑慮審計意見與會計師任期間無顯著關係或為顯著的正向關係。因此，本研究結果並不支持主張強制性輪調者所言，較長的會計師任期會損害審計品質之論點。
This paper studies the relation between the likelihood of a going-concern opinion and auditor tenure. Auditor tenure is defined as both the CPA tenure and CPA-firm tenure. After controlling for the effect of client size, financial condition, prior period opinion, auditor type, the ability for the company to dispose assets to obtain cash and the new issue of stock or bond next year, empirical results indicate that the likelihood of a going-concern opinion is non-significantly or significantly positively related to auditor tenure. Therefore, the results do not support the argument that long auditor tenure has adverse effects on audit quality.
期刊論文
1.Behn, B. K.、Kaplan, S. E.、Krumwiede, K. R.(2001)。Further Evidence on the Auditor's Going-concern Report: The Influence of Management Plans。Auditing: A Journal of Practice & Theory，20(1)，13-28。  new window
2.Louwers, T.(1998)。The Relation between Going-concern Opinions and the Auditor's Loss Function。Journal of Accounting Research，36(1)，143-155。  new window
3.Nogler, G. E.(1995)。The Resolution of Auditor Going-concern Opinions。Auditing: A Journal of Practices & Theory，14(2)，54-73。  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.Dupuch, N.、Holthausen, R. W.、Leftwich, R. W.(1986)。Abnormal stock returns associated with media disclosures of "subject-to" qualified audit opinions。Journal of Accounting and Economics，8(2)，93-117。  new window
6.Jones, F. L.(1996)。The information content of the auditor's going concern evaluation。Journal of Accounting and Public Policy，15(1)，1-27。  new window
7.蘇裕惠(20051100)。會計師任期與審計品質。當代會計，6(2)，187-220。new window  延伸查詢new window
8.Catanach, Anthony H. Jr.、Walker, Paul L.(1999)。The International Debate Over Mandatory Auditor Rotation: A Conceptual Research Framework。Journal of International Accounting, Auditing and Taxation，8(1)，43-66。  new window
9.Mansi, S. A.、Maxwell, W. F.、Miller, D. P.(2004)。Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market。Journal of Accounting Research，42(4)，755-793。  new window
10.Altman, E. I.、Haldeman, R. G.、Narayanan, P.(1977)。Zeta Analysis: A New Model to Identify the Bankruptcy Risk of Corporations。Journal of Banking and Finance，1(1)，29-54。  new window
11.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the Term of the Auditor-client Relationship and Quality of Earnings: A Case for Mandatory Auditor Rotation?。The Accounting Review，78(3)，779-800。  new window
12.Firth, M.(1980)。A note on the impact of audit qualifications on lending and credit decisions。Journal of Banking & Finance，4(3)，257-267。  new window
13.Carcello, Joseph V.、Neal, Terry L.(2003)。Audit Committee Characteristics and Auditor Dismissals following "New" Going-Concern Reports。The Accounting Review，78(1)，95-117。  new window
14.Firth, M.(197807)。Qualified audit reports: their impact on investment decisions。The Accounting Review，53，642-650。  new window
15.McKeown, J. C.、Mutchter, J. F.、Hopwood, W.(1991)。Towards an explanation of auditor failure to modify the audit opinion of bankrupt companies。Auditing: A Journal of Practice and Theory，10，1-13。  new window
16.Johnson, Van E.、Khurana, Inder K.、Reynolds, J. Kenneth(2002)。Audit-firm Tenure and the Quality of Financial Reports。Contemporary Accounting Research，19(4)，637-660。  new window
17.Arrunada, B.、Paz-Ares, C.(1997)。Mandatory rotation of company auditors: a critical examination。International Review of Law and Economics，17(1)，31-61。  new window
18.Brody, R. G.、Moscove, S. A.(1998)。Mandatory Auditor Rotation。National Public Accountant，43(3)，32-35。  new window
19.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
20.Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory，21(1)，67-78。  new window
21.Petty, R.、Cuganesan, S.(1996)。Auditor Rotation: Framing the Debate。Australian Accountant，66(4)，40-41。  new window
22.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review，60(2)，248-261。  new window
23.Menon, K.、Williams, D. D.(2004)。Former Audit Partners and Abnormal Accruals。The Accounting Review，79(4)，1095-1118。  new window
24.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
25.李建然、陳政芳、李啟華(20031200)。董監事持股集中度與會計師獨立性--對會計師出具繼續經營疑慮查核意見之影響。當代會計，4(2)，191-209。new window  延伸查詢new window
26.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review，75(4)，453-467。  new window
27.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review，57(2)，326-335。  new window
28.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
29.Smith, D. B.(1986)。Auditor "subject to" opinions, disclaimers, and auditor changes。Auditing: A Journal of Practice and Theory，6(1)，95-108。  new window
30.李建然、林秀鳳(20051000)。會計師任期與異常應計數之關聯性研究。管理評論，24(4)，103-126。new window  延伸查詢new window
31.姜家訓、楊雅雯(20050500)。會計師事務所之產業專精及查核年資與盈餘品質之關係。當代會計，6(1)，23-60。new window  延伸查詢new window
32.Dopuch, N.、Holthausen, R. W.、Leftwich, R. W.(1987)。Predicting audit qualifications with financial and market variables。The Accounting Review，62(3)，431-454。  new window
33.Chi, W.、Huang, H.(2005)。Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan。Journal of Contemporary Accounting and Economics，1(1)，65-92。  new window
34.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
35.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。  new window
36.Mutchler, J. F.、Hopwood, W.、McKeown, J. M.(1997)。The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies。Journal of Accounting Research，35(2)，295-310。  new window
37.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(2000)。Going-concern Opinions: The Effects of Partner Compensation Plans and Client Size。Auditing: A Journal of Practice & Theory，19(1)，67-77。  new window
38.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review，81(3)，653-676。  new window
39.Geiger, M. A.、Raghunandan, K.(2001)。Bankruptcies, audit reports and the Reform Act。Auditing: A Journal of Practice & Theory，20(1)，187-195。  new window
40.Knechel, W. R.、Vanstraelen, A.(2007)。The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern opinions。Auditing: A Journal of Practice and Theory，26(1)，113-131。  new window
41.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
42.李建然、陳政芳(20031000)。The Effect of Economic Incentive on Audit Independence: Evidence from Audit Groups within Big 5。中華會計學刊，4(1)，79-96。new window  new window
43.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
44.Carcello, J. V.、Nagy, A. L.(2004)。Audit Firm Tenure and Fraudulent Financial Reporting。Auditing: A Journal of Practice & Theory，23(2)，55-69。  new window
45.Shcaub, M.、Highfield, M. J.、Schaub, M.(2003)。On the Information Content of Going Concern Opinions: The Effects of SAS Numbers 58 and 59。Journal of Asset Management，4(1)，22-31。  new window
46.The Commission of the European Communities(2002)。Statutory Auditors' Independence in the EU: A Set of Fundamental Principles。Official Journal of the European Communities，July，19-19。  new window
47.Nagy, A. L.(2005)。Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen。Accounting Horizons，19(2)，51-68。  new window
48.McNamee, A. H.、Plumlee, R. D.、Chow, C. W.(1987)。Practitioners' Perceptions of Audit Step Difficulty and Criticalness: Implications for Audit Research。Auditing: A Journal of Practice & Theory，6，123-133。  new window
49.Hermanson, D. R.、Carcello, J. V.、Huss, H. F.(1997)。The Effect of SAS No. 59: How Treatment of the Transition Period Influences Results。Auditing: A Journal of Practice & Theory，16，114-123。  new window
50.Osterland, A.(2002)。No More Mr. Nice Guy。CFO Magazine，1，48-48。  new window
51.Lynn, M.、Lee, D. S.、Gul, F.(1992)。A Note on Audit Qualifications and Switches: Some Further Evidence from a Small Sample Study。Journal of International Accounting, Auditing & Taxation，1(1)，111-120。  new window
會議論文
1.范宏書、陳慶隆(2004)。會計師任期與盈餘品質之關係。2004年會計理論與實務研討會，政治大學會計系, 中華會計教育學會 (合辦) 。國立政治大學商學院。  延伸查詢new window
2.謝永明(2004)。會計師保守對審計任期與公司異常應計數關係之影響。0。  延伸查詢new window
3.戚務君(2004)。An Exploratory Study on the Comparison among the Effect of Various Definitions for Audit-client Relationship and Client Importance Traced at an Audit-Partner Level on Discretionary Accruals。0。  new window
研究報告
1.Davis, L. R.、Soo, B.、Trompeter, G.(2002)。Auditor Tenure, Auditor Independence and Earnings Management。Chestnut Hill, MA：Boston College：Michigan Tech University。  new window
2.Myers, J. N.、Myers, L. A.、Palmrose, Zoe-Vonna、Scholz, S.(2003)。Mandatory Auditor Rotation: Evidence from Restatements。0。  new window
學位論文
1.江景清(1999)。審計品質與合夥人輪調制度之探討(碩士論文)。東吳大學。  延伸查詢new window
圖書
1.American Institute of Certified Public Accountants(1992)。Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies。Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies。New York, NY。  new window
2.Institute of Chartered Accountants in England and Wales(2002)。Mandatory Rotation of Audit Firms: Review of Current Requirements, Research and Publications。Mandatory Rotation of Audit Firms: Review of Current Requirements, Research and Publications。London, UK。  new window
3.U.S. General Accounting Office(2003)。Public Accounting Firm: Required Study on the Potential Effects of Mandatory Audit Firm Rotation。Public Accounting Firm: Required Study on the Potential Effects of Mandatory Audit Firm Rotation。Washington, DC。  new window
 
 
 
 
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