English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51703356      Online Users : 330
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/112613
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/112613


    Title: 審計調整數對盈餘品質之影響-以台灣為例
    The effect of audit adjustments on earnings quality : Evidence from Taiwan
    Authors: 張雅婷
    Contributors: 戚務君
    張雅婷
    Keywords: 審計調整數
    盈餘平穩化
    零門檻
    Date: 2017
    Issue Date: 2017-09-13 14:10:47 (UTC+8)
    Abstract: 本研究檢驗年度查核的審計調整數是如何影響衡量盈餘品質的方法。本文有兩項發現:
    一、審計調整數使盈餘變得更波動。
    二、雖然審計調整數對小額獲利與小額虧損的分配有些微影響,但該影響並未降低盈餘分配在零附近不連續的程度。
    使用盈餘特性作為盈餘品質與審計品質之代理變數的研究者或許會對該發現感興趣。
    Reference: 王鐘霆,2006,上市櫃公司會計師事務所選擇及其審計品質,台北大學會計研究所碩士論文。
    李建然與林秀鳳,2013,大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討-控制自我選擇偏誤的重要性,中華會計學刊,第9卷,第1期:77–110。
    李建然與陳政芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論,第 40 期:59-80。
    金成隆與陳美惠,2015,高等財務會計研究理論與實證(第二版),滄海圖書。
    林孝倫與林嬋娟,2013,臺灣審計研究之回顧與前瞻,會計審計論叢,第 3 卷,第 1 期(6月):1-47。
    林志潔與林孝倫,2010,從力霸案論臺灣會計師簽證財報不實之法律責任:一個實證的分析,臺大法學論叢,第 39 卷,第 3 期:223-288。
    范宏書、陳慶隆、李淑華與謝永明,2008,總審計調整數對公司財務報表公布時效性之影響,輔仁管理評論,第十五卷,第一期:73-104。
    張文瀞、周玲臺與林修葳,2001,審計品質對維持前期盈餘績效公司盈餘管理行為影響之研究,證券市場發展季刊,第 13 卷,第 2 期:31-70。
    張文瀞、周玲臺與林修葳,2003,審計品質與自願預測公司裁量性應計數,臺大管理論叢,第十四卷,第一期:1-46。
    陳立偉,2009,簽證客戶股價影響因素之實證研究,會計與公司治理,第 6 卷,第 2 期: 65-84。
    陳怡均,2008,塑造嶄新會計師執業環境-會計師法修正案,證券暨期貨月刊,第二十六卷,第六期:6-15。
    陳美惠與彭火樹,2014,公司經理人是否操弄盈餘以達到盈餘門檻?同組門檻內及跨門檻之比較,會計評論,第59期(7月):1-35。
    楊炎杰與官月緞,2006,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,第 43 期:27-61。
    蔡柳卿與楊怡芳,2006,公司治理與符合績效門檻盈餘管理行為之關連性研 究,東吳經濟商學學報,第53期(6月):33-72。
    Ashbaugh, H., Lafond, R., Mayhew, B., 2003. Do non-audit services compromise auditor independence? Further evidence. The Accounting Review 78 (3): 611-639.
    Bartov, E., 1993. The Timing of Asset Sales and Earnings Manipulation. The Accounting Review 68: 840-855.
    Becker, C., DeFond, M., Jiambalvo, J., Subramanyam, K.R., 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24.
    Bhattacharya, U., Daouk, H., Welker, M., 2003. The World Price of Earnings Opacity. The Accounting Review 78: 641-678.
    Burgstahler, D., Dichev, l., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24: 99-126.
    Caramanis, C., Lennox, C., 2008. Audit effort and earnings management. Journal of Accounting and Economics 45: 116-138.
    Carey, P., Simnett R., 2006. Audit partner tenure and audit quality. The Accounting Review 81: 653-676.
    Chen, C. Y., C. J. Lin, and Y. C. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415-445.
    Chin, C. L., and H. Y. Chi. 2009. Reducing restatements with increased industry Expertise. Contemporary Accounting Research 26 (3): 729-765.
    DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
    Dechow, P., 1994. Accounting earnings and cashflows as measures of firm performance: the role of accounting accruals. Journal of Accounting and Economics 18, 3–42.
    Dechow, P., Ge, W., Schrand, C., 2010. Understanding earnings quality: a review of the proxies, their determinants and their consequences. Journal of Accounting and Economics 50: 344-401.
    Dechow, P., Richardson, S., Tuna, I., 2003. Why are earnings kinky? An examination of the earnings management explanation. Review of Accounting Studies 8: 355-384.
    DeFond, M.L., 2010. How should the auditors be audited? Comparing the PCAOB Inspections with the AICPA Peer Reviews. Journal of Accounting and Economics 49: 104–108.
    DeFond, M.L., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17: 145-176.
    DeFond, M.L., Park, C.W., 1997. Smoothing Income in Anticipation of Future Earnings. Journal of Accounting and Economics 23(2): 115-139.
    Defond, M.L., Zhang, J., 2014. A review of archival auditing research. Journal of Accounting and Economics 58: 275-326.
    Durtschi, C., Easton, P., 2005. Earnings management? The shapes of the frequency distributions of earnings metrics are not evidence ipso facto. Journal of Accounting Research 43: 557-592.
    Durtschi, C., Easton, P., 2009. Earnings management? Erroneous inference based on earnings frequency distributions. Journal of Accounting Research 47: 1249-1281.
    Francis, J.R., Wang, D., 2008. The joint effect of investor protection and big 4 auditors on earnings quality around the world. Contemporary Accounting Research 25, 157-191.
    Francis, J.R., Yu, M.D., 2009. Big 4 office size and audit quality. The Accounting Review 84: 1521-1552.
    Frankel, R., M. Johnson, and K. Nelson. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review 77 (4): 71-105.
    Habib, A., 2007. Legal environment, accounting information, auditing and information intermediaries: Survey of the empirical literature. Journal of Accounting Literature 26: 1-75.
    Khurana, I., and K. Raman. 2004. Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries. The Accounting Review 19 (2): 473-495.
    Kinney, W.R., Martin, R.D., 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory 13: 149-156.
    Krishnan, G., 2003. Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17: 1-16.
    Land, J., Lang, M., 2002. Empirical evidence on the evolution of international earnings. The Accounting Review 77, 115-134.
    Lang, M., Raedy, J., Wilson, W., 2006. Earnings management and cross listing: are reconciled earnings comparable to US earnings? Journal of Accounting and Economics 42, 255-283.
    Lawrence, A., M. Minutti-Meza, and P. Zhang, 2011. Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attribute to client characteristics? The Accounting Review 86 (1): 259-286.
    Lennox, C., Wu, X., Zhang, T., 2016. The effect of audit adjustments on earnings quality: Evidence from China. Journal of Accounting and Economics 61: 545-562.
    Leuz, C., Nanda, D., Wysocki, P., 2003. Earnings management and investor protection: an international comparison. Journal of Financial Economics 69: 505-527.
    Levitt, C.A., 1998. The “numbers” game. Remarks to NYU Center for Law and Business, September 18, 1998.
    Moses, Doug., 1987. Income Smoothing and Incentives: Empirical Tests Using Accounting Changes. The Accounting Review 62: 358-377.
    Palmrose, Z-V. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63 (January): 55-73.
    PCAOB, 2010. Auditing Standard No. 14: Evaluating audit results. PCAOB release No. 2010-004.
    Reichelt, K.J., and D. Wang. 2010. National and office? Specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48: 647-686.
    Reynolds, J. K., and J. R. Francis. 2000. Does size matter? The influence of large client on office-level auditor reporting decisions. Journal of Accounting and Economics 30 (3): 375-400.
    Srivastava, A., 2014. Why have measures of earnings quality changed over time? Journal of Accounting and Economics 57: 196-217.
    Subramanyam, K.R., 1996. The pricing of discretionary accruals. Journal of Accounting and Economics 22: 249-281.
    Teoh, S., Welch, and T.J. Wong. 1998. Earnings management and the underperformance of seasoned equity offerings. Journal of Financial Economics 50: 63-99.
    Tucker, J., Zarowin, P., 2006. Does income smoothing improve earnings informativeness? The Accounting Review 81: 251-270.
    Description: 碩士
    國立政治大學
    會計學系
    104353028
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104353028
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback