臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：非審計服務、會計師任期與審計品質
書刊名：當代會計
作者：廖秀梅／洪筱雯
作者(外文)：Liao, Hsiu-mei／Hung, Shiau-wen
出版日期：2010
卷期：11:2
頁次：頁151-178
主題關鍵詞：非審計服務；會計師任期；審計品質；Nonaudit service；Auditor tenure；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:109
  • 點閱點閱:58
本研究探討非審計服務、會計師任期是否影響審計品質，並進一步分析會計師任期是否會影響非審計服務與會計師獨立性之關聯性。本研究以裁決性應計數作為審計品質之衡量變數，實證結果發現，非審計服務與絕對值及正的裁決性應計數呈顯著正相關，顯示重大非審計服務可能會影響會計師獨立性。此外，隨著會計師任期的增加，絕對值及正的裁決性應計數會顯著減少，而且非審計服務對審計品質不利之影響會變小。因此，較長的會計師任期並不會損害審計品質，反而能抑制管理當局盈餘管理的行為。
This study examines whether nonaudit service and auditor tenure affect audit quality and explores further whether auditor tenure affects the relationship between nonaudit service and auditor dependence. Using discretionary accruals as the proxy for audit quality, we find that nonaudit service has a significantly positive association with the absolute-value and positive discretionary accruals. This result suggests that material nonaudit service may impair auditor independence. Besides, we find that the absolute-value and positive discretionary accruals significantly decrease as audit tenure extends, and longer auditor tenure mitigates the adverse effects of nonaudit service on audit quality. Therefore, the results suggest that longer auditor tenure does not have adverse effects on audit quality; instead, it constrains the earnings management through discretionary accruals.
Other
1.P. J. Beck, T. J. Frecka and I. Solomon(1988)。A model of the market for MAS and audit services: Knowledge spillovers and auditor-auditee bonding。  new window
期刊論文
1.楊炎杰、官月緞(20060700)。客戶重要性與非審計服務是否影響審計品質？Enron後的觀察。會計評論，43，27-61。new window  延伸查詢new window
2.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
3.鄭桂蕙(20051200)。會計師懲處、審計客戶依存度與盈餘品質。文大商管學報，10(2)，1-23。new window  延伸查詢new window
4.Lim, C.、Tan, H.(2008)。Non-audit service fees and audit quality: The impact of auditor specialization。Journal of Accounting Research，46(1)，199-246。  new window
5.Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics，17(1/2)，113-143。  new window
6.官月緞、簡松源、徐永檳(20080500)。會計弊案與財務報導保守性--安隆／博達觀察。當代會計，9(1)，69-103。new window  延伸查詢new window
7.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
8.Garvey, Gerald、Milbourn, Todd(2003)。Incentive compensation when executives can hedge the market: Evidence of relative performance evaluation in the cross section。The Journal of Finance，58(4)，1557-1582。  new window
9.Geiger, M.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failure。Auditing: A Journal of Practice and Theory，21，67-78。  new window
10.謝永明、黃荃(20091100)。會計師事務所任期與盈餘管理之關聯性--自我選擇模型之運用。會計學報，2(1)，73-99。new window  延伸查詢new window
11.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violations and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
12.薛敏正、張瑀珊、高君慈(20081100)。公司自我選擇聘任會計師與審計公費。當代會計，9(2)，167-200。new window  延伸查詢new window
13.Maddala, G. S.(1991)。A perspective on the use of limited-dependent and qualitative variables models in accounting research。The Accounting Review，66(4)，788-807。  new window
14.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The Relation between Auditors' Fees for Non-audit Services and Earnings Quality。The Accounting Review，77(1)，71-105。  new window
15.李建然、許書偉、陳政芳(20030700)。非審計服務與異常應計數之關聯性研究。會計評論，37，1-30。new window  延伸查詢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.Larcker, David F.、Richardson, Scott A.(2004)。Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research，42(3)，625-658。  new window
18.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics，3(3)，183-199。  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.劉嘉雯、王泰昌(20081000)。會計師任期與審計品質之關連性研究。管理評論，27(4)，1-28。new window  延伸查詢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.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
24.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
25.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。  new window
26.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。  new window
27.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review，79(1)，51-72。  new window
28.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research，25(2)，415-445。  new window
29.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。  new window
30.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。  new window
31.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
32.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。  new window
33.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
34.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
35.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
36.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
37.Defond, Mark L.、Park, Chul W.(1999)。The Effect of Competition on CEO Turnover。Journal of Accounting and Economics，27(1)，35-56。  new window
38.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
39.Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory，13(1)，149-156。  new window
40.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
41.Cahan, S.、Emanuel, D.、Hay, D.、Wang, N.(2008)。Nonaudit fees, long-term auditor-client relationships and earnings management。Accounting and Finance，48(2)，181-207。  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.Gore, P.、Pope, P.、Singh, A.(2001)。Non-audit Services, Auditor Independence, and Earnings Management。Lancaster University。  new window
圖書
1.Securities and Exchange Commission(1994)。Staff Report on Auditor Independence。Washington, DC：SEC：Government Printing Office。  new window
其他
1.American Institute of Certified Public Accountants (AICPA)(1978)。The Commission on Auditors’ Responsibilities: Report, Conclusions and Recommendations。  new window
2.R. Antle(1984)。Auditor independence。  new window
3.R. Antle, P. A. Griffen, D. J. Teece and O. E. Williamson(1997)。An economic analysis of auditor independence from a multi-client, multi-service public accounting firm。  new window
4.B. Arrunada(1999)。The provision of non-audit services by auditor let the market evolve and decide。  new window
5.P. Carey and S. Simnett(2006)。Audit partner tenure and fraudulent financial reporting。  new window
6.F. A. Gul, J. Tsui and D. S Dhaliwal(2006)。Non-audit services, auditor quality and the value relevance of earnings。  new window
7.F. A. Gul, B. L. Jaggi and G. V. Krishnan(2007)。Auditor independence: Evidence on the joint effects of auditor tenure an nonaudit fees。  new window
8.L. Pitt and B. Birenbaum(1997)。Serving the Public Interest: A New Concept Framework for Audit Impendence。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
無相關點閱
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：331（臺灣：331，外國：0） ／ 本年度總使用人次：1695817 ／ 訪客人次（自102年09月）：67504863
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上