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題名：我國審計市場競爭與審計品質之關聯性研究
書刊名：商管科技季刊
作者：林昭伶 引用關係
作者(外文)：Lin, Chao-ling
出版日期：2017
卷期：18:4
頁次：頁431-473
主題關鍵詞：市場競爭；盈餘管理；審計品質；Market competition；Earnings management；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(4) 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:4
  • 共同引用共同引用:31
  • 點閱點閱:11
過去審計研究通常未考慮競爭帶來的品質影響，或假設所有審計者面對的競爭性是一樣的，可能的原因是無法將市場競爭予以差異化，但此種作法忽略在市場區隔下，各市場內競爭水準的不同，包括審計者在不同地區從事競爭所造成之市場區隔，以及因審計者產業專家化策略下，所造成產業市場之區隔，而這些市場區隔內的差異競爭，可能促使審計者作出不同的品質決策。因此，本文藉由不同產業及不同區域具有差異競爭之假設下，探討市場競爭是否損害審計品質。結果顯示，審計者面對競爭愈激烈的市場，提供審計服務之品質愈低，反之，當審計者處於競爭程度愈低的市場，則愈能抑制客戶操縱盈餘之空間並維持品質。
Previous studies on auditing have generally never considered the effects of competition on the empirical model of audit quality. Additionally, many of these studies were conducted under the assumption that all auditors encounter the same competition. This is possibly because market competition is difficult to differentiate. The scholars conducting these studies have overlooked the differing levels of competition under various markets, such as the different levels of competition resulting from regional differences when auditors engage in competition in different areas, or the different levels of industry competition resulting from auditors' strategies to specialize in certain industries. The differing levels of competition in various markets may cause auditors to formulate different quality strategies. Based on the assumption that the competition in different industries and areas varies, this study explored whether market competition weakens audit quality. The results showed that the fiercer the market competition, the lower the auditors' service quality. By contrast, auditors are better able to maintain service quality by limiting their clients' opportunities to manipulate profits when the level of market competition is low.
期刊論文
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2.Francis, J. R.、Stokes, D. J.、Anderson, D. K.(1999)。City markets as a unit of analysis in audit research and the re-examination of big 6 market shares。Abacus，35(2)，185-206。  new window
3.Pong, C. K. M.(1999)。Auditor Concentration: A Replication and Extension for the UK Audit Market 1991-1995。Journal of Business Finance and Accounting，26(3/4)，451-475。  new window
4.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
5.Antle, R.、Nalebuff, B.(1991)。Conservatism and auditor-client negotiations。Journal of Accounting Research，29，31-54。  new window
6.Caramanis, C.、Lennox, C.(2008)。Audit Effort and Earnings Management。Journal of Accounting and Economics，45(1)，116-138。  new window
7.Francis, J. R.、Michas, P. N.、Seavey, S. E.(2013)。Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries。Contemporary Accounting Research，30(1)，325-355。  new window
8.Pearson, Tim、Trompeter, Greg(1994)。Competition in the market for audit services: The effect of supplier concentration on audit fees。Contemporary Accounting Research，11(1)，115-135。  new window
9.Gilling, D. M.、Slanton, P. J.(1978)。Changes in the structure of the auditing profession in Australia。Abacus，14(1)，66-80。  new window
10.Maijoor, S.、Buijink, W.、Witteloostuijn, A. V.、Zinken, M.(1995)。Long-term concentration in the Dutch audit market: The use of auditor association membership lists in historical research。Abacus，31(2)，152-177。  new window
11.Moizer, P.、Turley, S.(1989)。Changes in the U.K. market for audit services: 1972-1982。Journal of Business Finance and Accounting，16(1)，41-53。  new window
12.Leland, Hayne E.(1977)。Quality Choice and Competition。American Economic Review，67(2)，127-137。  new window
13.Kwon, S. Y.、Lim, C. Y.、Tan, P. M. S.(2007)。Legal systems and earnings quality: The role of auditor industry specialization。Auditing: A Journal of Practice & Theory，26(2)，25-55。  new window
14.O'Keefe, T. B.、Westort, P. J.(1992)。Conformance to GAAS Reporting Standards in Municipal Audits and the Economics of Auditing: The Effects of Audit Firm Size, CPA Examination Performance, and Competition。Research in Accounting Regulation，6(1)，39-77。  new window
15.羅吉台(1998)。我贊成公平會廢除審計簽證酬金標準之建議。會計研究月刊，152，17-19。  延伸查詢new window
16.Boone, J. P.、Khurana, I. K.、Raman, K. K.(2012)。Audit market concentration and auditor tolerance for earnings management。Contemporary Accounting Research，29(4)，1171-1203。  new window
17.Danos, P.、Eichenseher, J.(1986)。Long-term trends towards seller concentration in the U.S. audit market。The Accounting Review，61(4)，633-650。  new window
18.Copley, P. A.、Doucet, M. S.(1993)。The impact of competition on the quality of governmental audits。Auditing: A Journal of Practice and Theory，12(1)，88-98。  new window
19.Numan, W.、Willekens, M.(2012)。An empirical test of spatial competition in the audit market。Journal of Accounting and Economics，53(1)，450-465。  new window
20.Nelson, M. W.、Elliott, J. A.、Tarpley, R. L.(2002)。Evidence from auditors about managers' and auditors' earnings management decisions。The Accounting Review，77(s-1)，175-202。  new window
21.Penno, M.、Walther, B. R.(1996)。The concentration of local markets: A study of accounting, advertising and law。Accounting Horizons，10(2)，88-99。  new window
22.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
23.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
24.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
25.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。  new window
26.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics，50(2/3)，344-401。  new window
27.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
28.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。  new window
29.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons，10(4)，76-97。  new window
30.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics，30(3)，421-452。  new window
31.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
32.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
33.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
34.馬秀如(20030600)。會計師的最低酬金標準--價格機能無法充分運作 同業評鑑區分品質高下。會計研究月刊，211，73-82。  延伸查詢new window
35.鄭丁旺(20030600)。對訂定會計師最低酬金標準的管見。會計研究月刊，211，12-13。  延伸查詢new window
36.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review，77(S1)，71-105。  new window
37.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
38.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  new window
39.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
40.Maddala, G. S.(1983)。Methods of Estimation for Models of Markets with Bounded Price Variation。International Economic Review，24，361-378。  new window
41.Tomczyk, S.、Read, W. J.(1989)。Direct Measurement of Supplier Concentration in the Market for Audit Services。Auditing: A Journal of Practice & Theory，9(1)，98-106。  new window
42.Bandyopadhyay, Sati P.、Kao, Jennifer L.(2004)。Market Structure and Audit Fees: A Local Analysis。Contemporary Accounting Research，21(3)，529-561。  new window
研究報告
1.Kallapur, Sanjay、Sankaraguruswamy, Srinivasan、Zang, Yoonseok(2010)。Audit Market Concentration and Audit Quality。  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
圖書
1.Shepherd, William G.(1985)。The Economics of Industrial Organization。Englewood Cliffs, NJ：Prentice-Hall, Inc.。  new window
2.Shy, Oz(1995)。Industrial Organization: Theory and Applications。Cambridge, MA：MIT Press。  new window
3.AICPA(1986)。Restructuring Professional Standards to Achieve Professional Excellence in A Changing Environment。New York：American Institute of Certified Public Accountants。  new window
4.Brozen, Y.、Bittlingmayer, G.(1982)。Concentration, Mergers, and Public Policy。New York：Macmillan Pub. Co.。  new window
5.Garvin, D. A.(1988)。Managing Quality: The Strategic and Competitive Edge。London：Collier Macmillan。  new window
6.General Accounting Office(2008)。Audits of Public Companies: Continued Concentration in Audit Market for Large Public Companies Does not Call for Immediate Action。Washington, DC：General Accounting Office。  new window
7.Treadway, J. C.(1987)。Report of the National Commission on Fraudulent Financial Reporting。The Treadway Commission。  new window
 
 
 
 
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