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    Title: 訴訟風險與簽證會計師特質對審計意見購買的影響
    The Impact of Litigation Risk and Auditor Characteristic on Opinion Shopping
    Authors: 劉家妤
    Liu, Chia-Yu
    Contributors: 戚務君
    Chi, Wu-Chun
    劉家妤
    Liu, Chia-Yu
    Keywords: 審計意見購買
    簽證會計師層級
    獨立性
    簽證會計師特質
    Opinion Shopping
    individual auditor
    independence
    Characteristics of auditor
    Date: 2020
    Issue Date: 2020-07-01 13:33:31 (UTC+8)
    Abstract: Chen, Peng, Xue, Yang, and Ye (2016) 的研究發現中國會計師事務所內存在合夥人層級（以下稱簽證會計師層級）的審計意見購買情形，然而以西班牙國家為樣本的研究卻未找到相同的證據。本文透過台灣特殊的資本市場制度，觀察不同訴訟風險與競爭程度對簽證會計師層級審計意見購買的影響，試圖調節過去文獻對於簽證會計師層級審計意見購買有不一致結論的問題。首先以整體市場或僅上市櫃市場為樣本，未發現簽證會計師層級的審計意見購買情形，接著利用訴訟風險與查核門檻相對較低、競爭程度較為激烈的一般公開發行市場為樣本，成功發現簽證會計師層級審計意見購買的證據，說明訴訟風險與競爭程度為影響簽證會計師層級審計意見購買是否成功之主要關鍵。最後，有別於過去文獻發展綜合的個人審計品質指標，本文透過審計意見購買模型，估計會計師被成功購買審計意見的機率作為會計師獨立性指標，並且發現會計師之大學主修科系、年齡層及產業專家的簽證會計師特質與該獨立性指標有顯著的相關性。
    Chen, Peng, Xue, Yang, and Ye (2016) show the evidence that audit clients successfully engage in partner-level opinion shopping (by switching engagement partner within an audit firm) in the audit market of China. However, another studies using the data from the different countries, such as Spanish, find no evidence of partner-level opinion shopping. Through the special data from Taiwan, this article observes the litigation risk and the degree of competition play the key role in partner-level opinion shopping, and attempts to reconcile the conflict of past literature on engaging partner-level audit opinions. First, in the full and listed sample, I find no evidence of partner-level opinion shopping. Second, taking unlisted market that accompanies with lower litigation risk and higher degree of competition as a sample, I find the evidence that audit clients successfully engage in partner-level opinion shopping. Finally, using unlisted market as a sample, I establish the independent index of the individual partner that is measured by the rate of auditor`s clients who has been successfully opinion shopping. I find that the independent index is associated with partner’s education field, generation, and industry expertise.
    Reference: 中文部分
    肖鈺，2017，簽證會計師與事務所層級審計意見購買的優先選擇：來自中國的實證證據，國立台灣大學會計系未出版論文。
    吳汶諺，2006，台灣購買審計意見之實證研究，國立台灣大學會計系未出版論文。
    王子揚，2009，以繼續經營疑慮之修正式審計意見探討：公司更換會計師與審計意見購買之研究，靜宜大學會計系未出版論文。
    劉加恩，2018，更換會計師原因與審計品質之關聯性，靜宜大學會計系未出版論文。
    戴嘉輝，2019，審計客戶是否能成功購買審計意見？以台灣上市櫃公司為例，國立成功大學會計系未出版論文。

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    Description: 碩士
    國立政治大學
    會計學系
    107353004
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0107353004
    Data Type: thesis
    DOI: 10.6814/NCCU202000640
    Appears in Collections:[Department of Accounting] Theses

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