系統識別號 | U0002-2606201811431500 |
---|---|
DOI | 10.6846/TKU.2018.00817 |
論文名稱(中文) | 查核人員之審計品質是否具有傳染效應 |
論文名稱(英文) | Can Auditor Expertise Contribute to Positive Contagion? |
第三語言論文名稱 | |
校院名稱 | 淡江大學 |
系所名稱(中文) | 會計學系碩士班 |
系所名稱(英文) | Department of Accounting |
外國學位學校名稱 | |
外國學位學院名稱 | |
外國學位研究所名稱 | |
學年度 | 106 |
學期 | 2 |
出版年 | 107 |
研究生(中文) | 馬德琳娜 |
研究生(英文) | Magdalene Neptune |
學號 | 605605012 |
學位類別 | 碩士 |
語言別 | 英文 |
第二語言別 | |
口試日期 | 2018-06-08 |
論文頁數 | 58頁 |
口試委員 |
指導教授
-
張瑀珊(ysc@mail.tku.edu.tw)
委員 - 薛敏正 委員 - 江家瑜 |
關鍵字(中) |
傳染效應 應計項目盈餘管理 實質盈餘管理 產業專家 審計任期 |
關鍵字(英) |
Contagion effect Accrual-based earnings management Real earnings management Industry specialist Auditor tenure |
第三語言關鍵字 | |
學科別分類 | |
中文摘要 |
論文提要內容: 本研究旨探討審計產業專家於跨產業間是否會有降低盈餘管理之正向傳染效應。我們探討審計產業專家是否可以將他的專業知識與能力轉移至另一產業並且影響該企業之盈餘管理。研究結果發現,於專精範圍外之產業中,產業專家亦可發揮其本身之專業知識,對經理人實行應計項目盈餘管理決策產生反向影響。 產業專家的高審計品質不只限定於審計人員自身專精的產業中。儘管產業專家於其專精產業以外之產業係屬非產業專家,但他們仍可有效地降低非專精產業之企業施行應計項目盈餘管理之程度。結果甚至發現, 當產業專家將其自身專業知識轉移至另一產業查核時,比起非產業專家或甚至是該項產業之產業專家,他們更能抑制該企業實行應計項目盈餘管理。 我們亦發現,當任期越長,專業知識抑制應計項目盈餘管理的正向傳染效應將逐漸平緩, 然而審計品質較低的審計人員將隨著任期越長, 逐漸提升其審計品質,從而縮短兩著之間審計品質的差距。 |
英文摘要 |
This research examines the positive contagion effect of industry specialist auditors on reducing the extent of earnings management across industries. In so doing, this study is the first to provide evidence of positive contagion in auditing literature. We examine whether an expertise auditor can transfer his expert knowledge and skills to another industry and affect firms’ level of earnings management. We find that industry specialists can use their expertise to negatively impact the level of accrual-based earnings management by managers outside their scope of expertise. The high audit quality of industry specialists is not only limited to audits performed in their industry of specialization. We find that, although industry specialists are by all accounts non-specialists in industries beyond their specialization, they can effectively reduce the level of accrual-based earnings management by firms in such industries. In addition, we find auditors who are specialists in a particular industry are better at constraining the use of accrual-based earnings management than non-specialist auditors for audits performed where neither auditor is that industry’s specialist. We also find that with longer auditor tenure, the positive contagion of auditor expertise on accrual- based earnings management is moderated. Lower quality auditors improve their audit quality as tenure grows which closes the gap in audit quality. |
第三語言摘要 | |
論文目次 |
Table of Contents Chapter 1 Introduction 1 1.1 Background and Motivation 1 1.2 Purpose of the Study 5 1.3 Outline of the Study 6 Chapter 2 Literature Review and Hypotheses Development 8 2.1 Contagion Effect 8 2.2 Auditor Expertise 12 2.3 Transfer of Expertise 15 2.4 Accrual-based Earnings Management and Real Earnings Management 16 2.5 Hypotheses Development 22 Chapter 3 Research Design 23 3.1 Sample Selection and Data Descriptions 25 3.2 Research Models and Variables Definition 28 Chapter 4 Empirical Results and Analysis 37 4.1 Descriptive Statistics 37 4.2 Correlation Analysis 41 4.3 Regression Analysis 43 4.4 Additional Analysis 48 Chapter 5 Conclusion 55 5.1 Research Findings 55 5.2 Research Limitations and Suggestions56 References 57 List of Figures Figure 1.1 The Structure of the Study 7 Figure 3.1 Research Design Concept 23 List of Tables Table 3.1 Sample Distribution 26 Table 4.1 Descriptive Statistics 38 Table 4.2 Pearson Correlation Coefficients 42 Table 4.3 - 4.4 Regression Analysis 45 Table 4.3 Audit Quality, Tenure and Accrual-based Earnings Management 45 Table 4.4 Audit Quality, Tenure and Real Earnings Management 47 Table 4.5 - 4.8 Additional Analyses 48 Table 4.5 Auditor Industry Specialist and Accrual-based Earnings Management 50 Table 4.6 Auditor Industry Specialist and Real Earnings Management 51 Table 4.7 Auditor Industry Specialist vs Non-specialist and Accrual-based Earnings Management 53 Table 4.8 Auditor Industry Specialist vs Non-specialist and Real Earnings Management 54 |
參考文獻 |
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