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    题名: 會計師事務所總所審計與分析師預測行為之關聯性——基於中國A股上市公司的實證分析
    The association between headquarter office auditors and analysts’ behaviors：evidence from China
    作者: 張璐
    Zhang, Lu
    贡献者: 金成隆
    Jin, Cheng Long
    張璐
    Zhang, Lu
    关键词: 總所審計
    分析師追隨
    預測准確度
    預測分歧度
    股票推薦
    Headquarter office auditor
    Analysts’ following
    Forecast accuracy
    Forecast dispersion
    Stock recommendations
    日期: 2017
    上传时间: 2017-07-24 11:58:55 (UTC+8)
    摘要: 本研究檢測會計師事務所總所審計與分析師盈餘預測行為的相關性。以中國大陸2010年至2015年A股上市公司為研究對象，構造分析師盈餘預測行為的回歸模型，並以分析師追蹤人數、分析師盈餘預測準確度及預測分歧度三種特性進行分析。
    研究結果顯示，會計師事務所總所審計與分析師追蹤人數、盈餘預測準確度皆呈顯著正相關，與預測分歧度呈顯著負相關。進一步檢測發現：總所的審計公費更高，經會計師事務所總所審計的企業，分析師更願意對其股票給予較高的投資評級。這也顯示會計師事務所總所付出的努力更多，審計品質更好，因而分析師對其會計資訊信賴程度更高，對該公司之追蹤意願更高，盈餘預測誤差與預測分歧度更低，分析師也更願意推薦其股票。
    The primary objective of this thesis is to explore the association between headquarter office auditors and analysts’ earnings behaviors. I use a sample of firm observations from China during 2010-2015. The main findings can be summarized as follows. I find that firms audited by headquarter office auditors have more analysts following compared to those audited by branch office auditors. Secondly, I find that analysts’ earnings forecasts are more accurate and less dispersed for firms audited by headquarter office auditors than firms audited by branch office auditors. Further analysis indicates that the reason for the above results is that headquarter office auditors exert more effort, measured as audit fees, than branch office auditors. Finally, the empirical results indicate that analysts make more favorable recommendations for firms audited by headquarter office auditors than for those audited by branch office auditors. Overall, the findings suggest that headquarter office auditors have better audit quality and in turn result in more analysts following and issuing higher-quality forecasts and favorable recommendations.
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    描述: 碩士
    國立政治大學
    會計學系
    104353047
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G1043530471
    数据类型: thesis
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