政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124657
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113451/144438 (79%)
造訪人次 : 51246208      線上人數 : 888
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/124657


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/124657


    題名: 會計師任期與財務報表重編及時性之關聯性研究：來自臺灣的證據
    Auditor tenure and the timeliness of misstatement discovery: Evidence from Taiwan
    作者: 羅萱容
    Lo, Hsuan-Rong
    貢獻者: 戚務君
    羅萱容
    Lo, Hsuan-Rong
    關鍵詞: 會計師任期
    會計師事務所任期
    不實表達發現及時性
    審計品質
    強制輪調
    Audit tenure
    Audit firm tenure
    Timeliness of misstatement discovery
    Audit quality
    Mandatory audit rotation
    日期: 2019
    上傳時間: 2019-08-07 15:53:20 (UTC+8)
    摘要: 本研究以財務報表不實表達發現的及時性做為審計品質的代理變數，以我國上市上櫃企業為樣本，分析會計師與會計師事務所任期是否會影響審計品質。研究結果顯示，在較長的會計師事務所任期中，發現不實表達並更正的及時性較差，亦即事務所任期和審計質量存在負向關聯，與多數文獻的結果形成對比，但未能得出會計師任期與審計品質有關的結論。另外，發現在我國實施強制性輪調後，會計師任期及會計師事務所任期所帶來的效果已不顯著。
    This study uses the timeliness of the misstatement detection of financial statements as the proxy variable of audit quality. Taking the listed company in Taiwan as sample, it analyzes whether audit tenure and audit firm tenure will affect the audit quality. We find that longer audit firm tenure leads to less timely discovery and correction of misstatements. Our findings provide evidence of a negative effect of long audit firm tenure on financial reporting quality, which contrast with the results of the majority of the literatures. Moreover, there is no statistical significant relationship between auditor tenure and audit quality. In addition, we find that after the mandatory rotation in Taiwan, the effect of the audit tenure is not significant.
    參考文獻: 一、中文部分
    王茂昌、邱士宗，2010，公司治理中會計師的審計功能：以賽局理論分析，東
    吳經濟商學學報（68）：39-60。
    邱茗囷，2015，國際審計監理議題重要趨勢，證券暨期貨月刊（33）：15-27。
    張元、萬欣芝，2016，董事會兼職會影響新上市上櫃公司的後續績效表現嗎？兩岸金融季刊（4）：83-128。
    黃劭彥、林琦珍、田耕銘、陳冠甫，2011，強制會計師輪調環境下：轉換成本、代理成本、訴訟風險與前任會計師回任關聯性之研究，朝陽商管評論
    第10期（1）：75-100。
    曾煌鈞，2017，淺談家族企業之治理，證券暨期貨月刊（35）：32-47。
    羅贊興、陳逸珊、黃馨芸、黃馨儀，2004，美國企業改革法案(Sarbanes-Oxley Act of 2002)對我國上市公司管理制度適用性探討（下），證交資料（506）：26-60。
    二、英文部分
    Bamber, E., and L. Bamber. 2009. Discussion of: Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary
    Accounting Research 26 (2): 393-402.
    Bandyopadhyay, S. P., C. Chen, and Y. Yu. 2014. Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China. Advances in Accounting, incorporating Advances in International Accounting 30: 18-31.
    Boone, J. P., I. K. Khurana, and K. K. Raman. 2008. Audit firm tenure and the equity risk premium. Journal of Accounting Auditing and Finance 23(1): 115-140.
    Burns, N., and S. Kedia. 2006. The impact of performance-based compensation on misreporting. Journal of Financial Economics 79 (1): 35–67.
    Cameran, M., J. Francis, A. Marra, and A. Pettinicchio. 2015. Are there adverse consequences of mandatory auditor rotation? Evidence from the Italian experience. Auditing: A Journal of Practice and Theory 34 (1): 1-24.
    Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81 (3): 653-676.
    Chen, C., C. Lin, and Y. 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.
    Chen, E., and J. Nowland. 2010. Optimal board monitoring in family-owned companies: Evidence from Asia. Corporate Governance: An International Review 18(1): 3–17.
    Chi, W., H. Huang, Y. Liao, and H. Xie. 2009. Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research 26 (2): 359-391.
    Choi, J., H. Lim, and D. Mali. 2017. Mandatory audit firm rotation and big4 effect on audit quality: Evidence from South Korea. Asian Academy of Management Journal of Accounting and Finance 13 (1): 1-40.
    Core, J. E., R. W. Holthausen, and D. F. Larcker. 1999. Corporate governance, chief executive officer compensation, and firm performance. Journal of Financial Economics 51(3): 371-406.
    Crabtree, A. D., D. M. Brandon, and J. J. Maher. 2006. The impact of auditor tenure on initial bond ratings. Advances in Accounting 22(1): 97-121.
    Daily, C. and D. Dalton. 1993. Board of directors leadership and structure: Control and performance implications. Journal of Financial Economics 1: 55-64.
    DeAngelo, L., E. 1981a. Auditor independence, low balling, and disclosure regulation. Journal of Accounting and Economics 3(2): 113-127.
    DeAngelo, L., E. 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3(3): 183-199.
    Fargher, N., L., H. Y. Lee, and V. Mande. 2008. The effect of audit partner tenure on client managers’ accounting discretion. Managerial Auditing Journal 23(January): 161-186.
    Ferris, S. P., M. Jagannatha, and A. C. Pritchard. 2003. Too busy to mind the business? Monitoring by directors with multiple board appointments. The Journal of Finance 58(3): 1087-1111.
    Gates, S. K., D. J. Lowe, and R. P. M. Jeckers. 2007. Restoring public confidence in capital markets through auditor rotation. Managerial Auditing Journal 22(1): 5-17.
    Harris, K., and S. Whisenant. 2012. Mandatory audit rotation: An international investigation. Working paper, University of Houston.
    Hohenfels, D. 2016. Auditor tenure and perceived earnings quality. International Journal of Auditing 20(3): 224-238.
    Jennings, M. M., K. J. Pany, and P. M. J. Reckers. 2006. Strong corporate governance and audit firm rotation: Effects on judges’ independence perceptions and litigation judgments. Accounting Horizons 20(3): 253-270.
    Jiang, J., I. Y. Wang, and K. P. Wang. 2019. Big N auditors and audit quality: New evidence from quasi-experiments. The Accounting Review 94(1): 205-227.
    Johnson, V., I. Khurana, and J. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research 19 (4): 637-660.
    Kinney, W., and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice and Theory 13 (1): 149-159.
    Knapp, M. C. 1991. Factors that audit committee members use as surrogates for audit quality. Auditing: A Journal of Practice and Theory 10(1): 35-52.
    Kwon, S. Y., Y. D. Lim, and R. Simnett. 2014. The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market. Auditing: A Journal of Practice and Theory 33 (4): 167-195.
    Lennox, C., X. Wu, and T. Zhang. 2014. Does mandatory rotation of audit partners improve audit quality? The Accounting Review 89(5): 1775-1803.
    Lennox, C., X. Wu, and T. Zhang. 2015. The effect of audit adjustment on earning quality: Evidence from China. Journal of Accounting and Economics 61(2-3):
    545-562.
    Lennox, C. 2014. Auditor tenure and rotation. In The Routledge companion to auditing, Chapter8, edited by D. Hay, W.R. Knechel, and M. Willekens. New York, NY: Routledge: 89-106.
    Mansi, S., W. Maxwell, and D. Miller. 2004. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research 42 (4): 755–793.
    Newman, D. P., E. A. Patterson, and J. R. Smith, 2005. The role of auditing in investor protection. The Accounting Review 80(1): 289-313.
    Ottosson, J., and F. Jönsson. 2015. Mandatory rotation of audit firms: A study on the investors’ view points in the EU and the US. Working paper, Jönkoping International Business School.
    Palmrose, Z-V., V. Richardson, and W. Scholz. 2004. Determinants of market reaction to restatement announcements. Journal of Accounting and Economics 37 (1): 59–89.
    PCAOB. 2011. Concept release on auditor independence and audit firm rotation. Available at: https://pcaobus.org/Rulemaking/Docket037/Release_2011-006.pdf
    Pittman, J., L. Wang, and D.Wu. 2018. Network analysis of audit partner rotation. SSRN Electronic Journal (August).Available athttps://ssrn.com/abstract=3087491.
    PwC, 2015, Regulatory briefing, September, 2015. Available at: https://www.pwc.com/gx/en/audit-services/assets/regulatory-briefing-sept-2015.pdf
    PwC, 2016a, Regulatory briefing, April, 2016. Available at: https://www.pwc.com/gx/en/audit-services/assets/regulatory-briefing-april-2016.pdf
    PwC, 2016b, Regulatory briefing, July, 2016. Available at: https://www.pwc.com/gx/en/about/assets/pwc-regulatory-briefing-july-2016.pdf
    PwC, 2016c, Regulatory briefing, November, 2016. Available at: https://www.pwc.com/gx/en/about/assets/pwc-regulatory-briefing-november-2016.pdf
    PwC, 2017, Regulatory briefing, March, 2017. Available at: https://www.pwc.com/gx/en/about/assets/pwc-regulatory-briefing-march-2017.pdf
    Ruiz-Barbadillo, E., N. Gomez-Aguilar, and N. Carrera. 2009. Does mandatory audit firm rotation enhance auditor independence? Evidence from Spain. Auditing: A Journal of Practice and Theory 28 (1): 113-135.
    Shockley, R. A. 1981. Perceptions of auditors’ independence: An empirical analysis. The Accounting Review 54(4): 785-800.
    Singer, Z., and J. Zhang. 2018. Auditor tenure and the timeliness of misstatement discovery. The Accounting Review 93(2): 315-338.
    Solomon, I., M. D. Shields, and O. R. Whittington. 1999. What do industry specialistauditors know? Journal of Accounting Research 37(1): 191-208.
    Stanley, J., and F. DeZoort. 2007. Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects. Journal of Accounting and Public Policy 26 (2): 131-159.
    U.S. House of Representatives. 2013. Audit integrity and job protection act. [H.R. 1564] 113th Congress. Washington, DC: Government Printing Office.
    US GAO. 2003. Required study on the potential effects of mandatory audit firm rotation. Available at: https://www.gao.gov/products/GAO-04-216.
    Weir, C., and D. Laing. 2001. Governance structures, director independence and corporate performance in the UK. European Business Review (13): 86-95.
    描述: 碩士
    國立政治大學
    會計學系
    106353018
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0106353018
    資料類型: thesis
    DOI: 10.6814/NCCU201900437
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    301801.pdf627KbAdobe PDF20檢視/開啟


    在政大典藏中所有的資料項目都受到原著作權保護.


    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 ©   - 回饋