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題名：專業責任保險制度對投資、會計師法律責任及審計行為影響之研究
書刊名：管理與系統
作者：鄭桂蕙 引用關係／彭火樹 引用關係／陳美惠 引用關係／單騰笙 引用關係
作者(外文)：Cheng, Kuei-hui／Peng, Huoshu／Chen, Mei-hui／Sang, Teng-sheng
出版日期：2010
卷期：17:2
頁次：頁279-310
主題關鍵詞：專業責任保險；審計行為；會計師法律責任；投資；Professional insurance；Audit behavior；Independent accountants' legal liability；Investment
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(2) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:0
  • 點閱點閱:54
本研究參考Hillegeist(1999)模式，加入專業責任保險機制，以分析性方法，探討會計師專業責任保險制度對投資、會計師法律責任及其審計行爲之影響。均衡分析結果顯示，投資人之投資水準在有專業責任保險下低於無專業責任保險之情境。因爲在有專業責任保險機制下，投資人從會計師所獲得的損害賠償金額會較少。會計師的審計品質，在專業責任保險機制下，如損害賠償金額有上限，則其審計品質將低於無專業責任保險機制。但是，審計品質會因加重會計師的法律責任、提高對會計師的求償金額、或增加會計師在保險理賠時的支付比率而加強。另外，在有專業責任保險機制下，如限定會計師的損害賠償金額爲公費的一定倍數，則投資人的投資行爲會更趨於保守，會計師的查核努力也會降低。惟如強化司法人員的會計與審計相關專業素養，及加重會計師在審計失敗中所負的責任，則會計師的審計品質將會提升。
This research explores the impact of professional insurance on investment, independent auditors' legal liability, and their audit behavior using an analytical approach based on Hillegeist (1999) model. We analyze two regimes, settings with/without professional insurance, and examine how they affect investment level and audit quality. The results show that different regimes lead to divergent investment level and audit quality. In the situation with professional insurance, both the investment level and audit quality are lower than those of the regime without professional insurance, largely because of the ceiling on the auditors' loss payment. However, putting more legal liability on the auditors and raising the self-payment ratio of professional insurance could enhance the investment level and audit quality.
期刊論文
1.Baber, W. R.、Kumar, K. R.、Verghese, T.(1995)。Client Security Price Reactions to the Laventhol and Horwath Bankruptcy。Journal of Accounting Research，33(2)，385-395。  new window
2.Schwartz, Rachel(1997)。Legal Regimes, Audit Quality and Investment。The Accounting Review，72(3)，385-406。  new window
3.林嬋娟(19990400)。析論會計師懲戒評比各國之優異。實用稅務，292，12-17。  延伸查詢new window
4.Hillegeist, Stephen A.(1999)。Financial Reporting and Auditing under Alternative Damage Apportionment Rules。The Accounting Review，74(3)，347-369。  new window
5.Newman, D. P.、Patterson, E. R.、Smith, J. R.(2005)。The Role of Auditing in Investor Protection。The Accounting Review，80(1)，289-313。  new window
6.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
7.立法院(2007)。「立法院第 6 屆第 3 會期財政委員會會計師法修正草案公聽會紀錄」。立法院公報，第九十五卷第三十期。  延伸查詢new window
8.林嬋娟(1999)。「析論會計師懲戒評比各國之優異」。實用稅務，第二九二期，12-17 頁。  延伸查詢new window
9.陳祈願(2005)。「我國會計師獨立性及責任之研究－美國沙班斯法之啟示」。證券櫃檯月刊，第一○九期，28-37 頁。  延伸查詢new window
10.Boritz, J. E. and Zhang, P.,(1997)。“The Implications of Alternative Litigation Cost Allocation Systems for the Value of Audits,”。Journal of Accounting，vol. 12,no. 4，pp. 353-372。  new window
11.Defusco, R. and Shoemarker, P.,(1996)。“Controlling th e Moral Hazard Created by Limiting Liability,”。Journal of Applied Business Research，vol. 12,no. 3，pp. 9-16。  new window
12.Ewert, R., Feess, E., and Nell, M.,(2000)。“Auditor Liability Rules under Imperfect Information and Costly Litigation- The Welfare Increasing Effect of Liability Insurance,”。European Accounting Review，vol. 9,no. 3，pp. 371-385。  new window
13.Howells, K.,(2001)。“Big Firms Say ‘Yes’ to LLP Status,”。Accountancy，vol. 127,no. 1292，pp. 47。  new window
14.Jost, P.,(1996)。“Limited Liability and the Requirement to Purchase Insurance,”。International Review of Law and Economics，vol. 16,no. 2，pp. 259-276。  new window
15.King, P. R. and Schwartz, R.,(2000)。“An Experimental Investigation of Auditors’ Liability: Implications for Social Welfare and Exploration of Deviation from Theoretical Predictions,”。Accounting Review，vol. 75,no. 4，pp. 429-451。  new window
16.Lee, M.,(2002)。“LLPs-Why Wait?”。Accountancy，vol. 129,no. 1304，pp. 133。  new window
17.Mano, M. R. and Deppe, E. D.,(1995)。“Limited Liability Partnerships: The Brain Drain Continues,”。CPA Journal，vol. 65,no.12，pp. 56-57。  new window
18.Menon, K. and Williams, D. D.,(1994)。“The Insurance Hypothesis and Market Price,”。Accounting Review，vol. 69,no. 2，pp. 327-42。  new window
19.Newman, D. P., Rhoades, S., and Smith, J. R.,(1996)。“Allocating Audit Resources to Detect Fraud,”。Review of Accounting Studies，vol. 1,no. 2，pp. 161-182。  new window
20.Pacini, C. A., Martin, M. J., and Hamiton, L.,(2000)。“The Interface of Law and Accounting: An Examination of a Trend Toward a Reduction in the Scope of Auditor Liability to Third Parties in the Common Law Countries,”。American Business Law Journal，vol. 37,no. 2，pp. 71-236。  new window
21.Schaefer, J. and Zimmer, M.,(1997)。“Liability Insurance Decisions and Premium Charges among CPA Firms: An Empirical Analysis,”。Journal of Applied Business Research，vol. 14,no. 1，pp. 69-82。  new window
22.Tonge, S. D. and Wootton, C. W.,(1993)。“Where Do Clients Go? When an Accounting Firm Goes Bankrupt? : The Case of Laventhol & Horwath,”。Abacus，vol. 29 no. 2，pp. 149-159。  new window
23.陳祈願(2005)。我國會計師獨立性責任之研究--美國沙班斯法之啟示。證券櫃檯月刊，109，28-37。  延伸查詢new window
24.Boritz, J. E.、Zhang, P.。The Implications of Alternative Litigation Cost Allocation Systems for the Value of Audits。Journal of Accounting, Auditing & Finance，12(4)，353-372。  new window
25.Baber, W. R.、Kumar, K. R.、Verghese, T.。Client Security Price Reactions to the Laventhol and Horwath Bankruptcy。Journal of Accounting Research，33(2)，385-395。  new window
26.Lee, M.(2002)。LLPs-Why Wait?。Accountancy，129(1304)，133。  new window
27.Defusco, R.、Shoemarker, P.(1996)。Controlling the Moral Hazard Created by Limiting Liability。Journal of Applied Business Research，12(3)，9-16。  new window
28.Ewert, R.、Feess, E.、Nell, M.(2000)。Auditor Liability Rules under Imperfect Information and Costly Litigation--The Welfare Increasing Effect of Liability Insurance。European Accounting Review，9(3)，371-385。  new window
29.Howells, K.(2001)。Big Firms Say 'Yes' to LLP Status。Accountancy，127(1292)，47。  new window
30.Jost, P.(1996)。Limited Liability and the Requirement to Purchase Insurance。International Review of Law and Economics，16(2)，259-276。  new window
31.King, P. R.、Schwartz, R.(2000)。An Experimental Investigation of Auditors' Liability--Implications for Social Welfare and Exploration of Deviation from Theoretical Predictions。Accounting Review，75(4)，429-451。  new window
32.Mano, M. R.、Deppe, E. D.(1995)。Limited Liability Partnerships--The Brain Drain Continues。CPA Journal，65(12)，56-57。  new window
33.Menon, K.、Williams, D. D.(1994)。The Insurance Hypothesis and Market Price。Accounting Review，69(2)，327-342。  new window
34.Newman, D. P.、Rhoades, S.、Smith, J. R.(1996)。Allocating Audit Resources to Detect Fraud。Review of Accounting Studies，1(2)，161-182。  new window
35.Pacini, C. A.、Martin, M. J.、Hamiton, L.(2000)。The Interface of Law and Accounting--An Examination of a Trend Toward a Reduction in the Scope of Auditor Liability to Third Parties in the Common Law Countries。American Business Law Journal，37(2)，71-236。  new window
36.Schaefer, J.、Zimmer, M.(1997)。Liability Insurance Decisions and Premium Charges among CPA Firms--An Empirical Analysis。Journal of Applied Business Research，14(1)，69-82。  new window
37.Tonge, S. D.、Wootton, C. W.(1993)。Where Do Clients Go? When an Accounting Firm Goes Bankrupt?--The Case of Laventhol & Horwaht。Abacus，29(2)，149-159。  new window
會議論文
1.黃荃、林惠蓮(2006)。「會計師法修正草案之探討」。台北。  延伸查詢new window
2.戚務君、俞洪昭、黃惠琦(2002)。「從會計師破產風險分析會計師法律責任對於審計品質與投資之影響」。台北。  延伸查詢new window
3.黃荃、林惠蓮(2006)。會計師法修正草案之探討。臺北。new window  延伸查詢new window
4.戚務君、俞洪昭、黃惠琦(2002)。從會計師破產風險分析會計師法律責任對於審計品質與投資之影響。臺北。  延伸查詢new window
研究報告
1.Asthana, S., Balsam, S., and Krishnan, J.,(2003)。“Audit Firm Reputation and Client Stock Price Reactions: Evidence from the Enron Experience,”。  new window
2.Asthana, S.、Balsam, S.、Krishnan, J.(2003)。Audit Firm Reputation and Client Stock Price Reactions--Evidence from the Enron Experience。  new window
學位論文
1.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
圖書
1.Boynton, W. C., Johnson, R. N., and Kell, W.,(2001)。Modern Auditing7th ed。Singapore。  new window
2.Boynton, W. C.、Johnson, R. N.、Kell, W.。Modern Auditing。Singapore。  new window
其他
1.台灣經濟新報(2006)。「簽證會計師事務所資料庫」。  延伸查詢new window
2.行政院金融監督管理委員會(2005)。「會計師法修正草案總說明」。  延伸查詢new window
3.行政院金融監督管理委員會(2005)。「會計師法修正草案說帖」。  延伸查詢new window
4.(2005)。博達案賠償費與投保中心達成和解安侯建業、勤業眾信賠償兩樣情。  延伸查詢new window
5.(2007)。會計師法修正共識，過失賠償10倍為限。  延伸查詢new window
6.(2007)。會計師法修正三讀通過會計師拒絕簽證須報金管會。  延伸查詢new window
7.(2005)。中華民國會計師公會全國聯合會致全體會計師函，http://www.roccpa.org.tw/News.php。  延伸查詢new window
8.立法院(2007)。議事暨公報管理系統，http://lci.ly.gov.tw/。  延伸查詢new window
9.臺灣經濟新報(2006)。簽證會計師事務所資料庫。  延伸查詢new window
10.立法院(2007)。立法院第6屆第3會期財政委員會，會計師法修正草案公聽會紀錄。  延伸查詢new window
11.行政院金融監督管理委員會(2005)。會計師法修正草案總說明。  延伸查詢new window
12.行政院金融監督管理委員會(2005)。會計師法修正草案說帖。  延伸查詢new window
13.投資人保護中心(2007)。96年10月之團體訴訟案件彙總表，http://ww.sfipc.org.tw。  延伸查詢new window
14.會計師公會(2005)。中華民國會計師公會全國聯合會致全體會計師意見徵詢函，http://www.roccpa.org.tw/。  延伸查詢new window
15.(2007)。會計師責任險新保單應依事務所大小設計--周志誠--依公費一定倍數做上限，才符比例責任精神。  延伸查詢new window
16.(2005)。會計師風險大，賠償須設上限。  延伸查詢new window
17.(2005)。會計師法修正，責任加重，風險倍增。  延伸查詢new window
18.(2006)。會計師損害賠償盼訂上限。  延伸查詢new window
19.(2006)。會計師賠償責任擬訂上限。  延伸查詢new window
 
 
 
 
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