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系統識別號 U0002-3006200800300500
中文論文名稱 會計師、事務所任期與盈餘品質之關聯性研究
英文論文名稱 A discussing of the effect of CPA tenure and audit firm tenure to earnings quality
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 96
學期 2
出版年 97
研究生中文姓名 黃立安
研究生英文姓名 Li-An Huang
學號 695600139
學位類別 碩士
語文別 中文
口試日期 2008-06-10
論文頁數 57頁
口試委員 指導教授-林谷峻
指導教授-謝宜樺
委員-李建然
委員-詹乾隆
委員-陳佳慧
中文關鍵字 盈餘品質  會計師任期  事務所任期 
英文關鍵字 earnings quality  auditor tenure  audit firm tenure 
學科別分類 學科別社會科學商學
中文摘要 本研究之研究目的在探討我國會計師、事務所任期對盈餘品質的影響,是否與美國不同,並一併就我國以第五年作為會計師輪調期限是否影響盈餘品質進行研究。在內生變數方面,以往研究多以裁決性應計數和流動性應計數作為盈餘品質的參數,本研究則跟隨Ho, Liu and Thomas(2007)之研究,採企業實際盈餘和分析師預測盈餘之差異作為盈餘品質的參數,比較美、台之研究結果異同。
研究結果發現,以裁決性應計數絕對值作為盈餘品質參數時,盈餘品質與會計師、事務所任期長短均具有顯著正相關,即會計師、事務所簽證任期越長,盈餘品質越高。然以企業報導盈餘和分析師預測盈餘之差異作為盈餘品質的參數時,卻出現事務所任期長短與盈餘品質呈顯著負相關的結果。此結果”似乎”與Ho et al. (2007)研究結論相似。推測可能原因有二,一是公司在與事務所長期合作後,本質上改變了公司的營運績效,進而提升了盈餘品質使公司可達成或超越分析師預測,另一原因則如Ho et al. (2007)所提出,事務所任期越長越可能引導分析師調降對公司的盈餘預測。至於我國會計師的輪調期限,就本研究所得出的結果推論其效益可能不顯著。
英文摘要 This study examines the influence between the auditor/audit firm tenure and earnings quality. At the same time, the study discusses if the mandatory auditor rotation
rules were properly. We use not only abnormal accruals and current accruals as proxies for audit quality, but following Ho, Liu and Thomas(2007) to use earnings surprise
(report earnings in excess of analysts’ projections) as a proxy for audit quality. We hope by using different samples from America to find if there is any diversity.
Our empirical result shows that the firms with longer auditor/audit firm tenure are more likely to have higher earnings quality when we using abnormal accruals as a proxy for audit quality. Nonetheless, when using earnings surprise as a proxy for audit quality the firms with longer audit firm tenure are more likely to have lower earnings quality. The result is “almost” the same with the consequence of Ho et al. (2007). We infer there are probably two reasons. One is the company substantially advancing its financial status. The other one similar to the consequence of Ho et al. (2007) is that the firms with longer audit firm tenure are more likely to guide analysts’ forecasts downward. As to the mandatory auditor rotation rules are properly or not. The results show that it is less likely to reveal the rules’ benefit.
論文目次 目錄

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 2
第三節 研究流程 4
第二章 文獻探討 6
第一節 會計師任期與盈餘品質 6
第二節 事務所任期與盈餘品質 15
第三章 研究方法 19
第一節 研究架構 19
第二節 實證變數操作型定義 21
第三節 樣本選取及資料來源 26
第四節 研究模型 27
第四章 實證結果 29
第一節 敘述性統計 29
第二節 迴歸分析 33
第五章 結論與建議 47
第一節 研究結論 47
第二節 研究限制 51
第三節 研究建議 51
參考文獻 54
中文部份 54
英文部份 54

表目錄


表3-1 實證變數之預期符號與說明(應變數)………………………………………25
表3-2 實證變數之預期符號與說明(自變數)………………………………………25
表3-3 實證變數之預期符號與說明(其他控制變數)………………………………25
表3-4 樣本公司組成表……………………………………………………………...26
表4-1 敘述性統計彙總表…………………………………………………………...29
表4-2 pearson相關係數矩陣………………………………………………………..31
表4-3 spearman相關係數矩陣………………………………………………………32
表4-4 以盈餘異常為應變數採logistic分析(會計師任期)………………………...35
表4-5 以盈餘異常為應變數採logistic分析(事務所任期)…………………………36
表4-6 裁決性應計數為應變數進行logistic分析(會計師任期)……………………39
表4-7 裁決性應計數為應變數進行logistic分析(事務所任期)……………………40
表4-8 以裁決性應計數絕對值為應變數(會計師任期)…………………………….41
表4-9 以裁決性應計數絕對值為應變數(事務所任期)…………………………….42
表4-10 以流動性應計數絕對值為應變數(會計師任期)…………………………….45
表4-11 以流動性應計數絕對值為應變數(事務所任期)…………………………….46
表5-1 彙總Ho et al. (2007)研究與本研究結果之比較…………………………….50











圖目錄


圖 1-1 研究流程圖…………………………………………………………………… 5
圖 3-1 研究架構圖……………………………………………………………………20



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