政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/140582
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113324/144300 (79%)
造訪人次 : 51115472      線上人數 : 880
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 140.119/140582


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/140582


    題名: 產業專家與盈餘平穩化關係之研究
    The Relationship Between Industrial Specialist and Income Smoothing
    作者: 毛韡傑
    Mao, Wei-Jie
    貢獻者: 金成隆
    Chin, Chen-Lung
    毛韡傑
    Mao, Wei-Jie
    關鍵詞: 盈餘平穩化
    產業專家
    Industry specialist
    Industry expertise
    Income smoothing
    日期: 2022
    上傳時間: 2022-07-01 16:05:48 (UTC+8)
    摘要: 本文研究個人會計師產業專家(以下簡稱為產業專家)是否能藉由該產業專家產業熟悉度的增加而降低投機性盈餘平穩化，並提升資訊性盈餘平穩化。研究結果顯示，提高產業專家的熟悉度有助於降低投機性盈餘平穩化並提升資訊性盈餘平穩化，且抑制投機性盈餘平穩化的效果遠大於提升資訊性盈餘平穩化。
    本文再進一步分析將大型事務所和非大型事務所拆分估計，發現提高大型事務所所屬的產業專家的熟悉度有助於抑制投機性盈餘平穩化與資訊性盈餘平穩化；但非大型事務所的產業專家只能提高資訊性的部分。最後本文引進新的資料處理方式，其研究結果仍然顯示提高產業熟悉度有助於提升資訊性盈餘平穩化並抑制投機性盈餘平穩化。
    This paper exams whether individual industry specialists can decrease speculative income smoothing and increase informative income smoothing by increasing their expertise or professional. The results show that increasing industry specialists’ familiarity promote informative income smoothing and suppress speculative income smoothing. I also show that individual industry specialists suppress more speculative one than informative one. In further analysis, I prove that specialists who belong to Big4 can decrease speculative income smoothing and increase informative income smoothing, but surprisingly non Big4 specialists can increase informative parts.
    Finally, this paper also uses new method to drop outliers. The results also verify that industry specialists’ familiarity can reduce speculative parts and increase informative parts.
    參考文獻: Abodia, D., C. J. Lin, and R. Petacchi. 2015. Capital market consequences of audit partner quality. The Accounting Review, 90 (6): 2143-2176.
    Acharya, V. V., and Lambrecht, B. M. 2015. A theory of income smoothing when insiders know more than outsiders. The Review of Financial Studies, 28 (9), 2534-2574.
    Bae, G. S., Choi, S. U., and Rho, J. H. 2016. Audit hours and unit audit price of industry specialist auditors: Evidence from Korea. Contemporary Accounting Research, 33 (1), 314-340.
    Baik, B., Choi, S., and Farber, D. B. 2020. Managerial ability and income smoothing. The Accounting Review, 95 (4), 1-22.
    Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22 (2): 71-97.
    Baginski, S. P., K. S. Lorek, G. L. Willinger and B. C. Branson. 1999, The relationship between economic characteristics and alternative annual earnings persistence measures. The Accounting Review, 74 (1): 105-120.
    Bonner, S. E., and Lewis, B. L. 1990. Determinants of auditor expertise. Journal of Accounting Research, 28, 1-20.
    Bouvatier, V., Lepetit, L., and Strobel, F. 2014. Bank income smoothing, ownership concentration and the regulatory environment. Journal of Banking & Finance, 41, 253-270.
    Burgstahler, D., L. Hail, and C. Leuz. 2006. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review 81 (5): 983-1016.
    Cahan, S. F., Liu, G., and Sun, J. 2008. Investor protection, income smoothing, and earnings informativeness. Journal of International Accounting Research, 7 (1), 1-24.
    Carling, K. 2000. Resistant outlier rules and the non-Gaussian case. Computational Statistics & Data Analysis 33 (3) 249-258.
    Carson, E. 2009. Industry specialization by global audit firm networks. The Accounting Review, 84 (2), 355-382.
    Christie, A. 1987. On cross-sectional analysis in accounting research. Journal of Accounting and Economics 9 (3): 231-258.
    Chi, H. Y., and C. L. Chin. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory 30 (2): 201-229.
    Chin, C. L., and H. Y. Chi. 2009. Reducing restatements with increased industry expertise. Contemporary Accounting Research 26 (3): 729-765.
    Chung, C. Y., Liu, C., Wang, K., & Zykaj, B. B. 2015. Institutional monitoring: Evidence from the F‐score. Journal of Business Finance & Accounting, 42 (7-8), 885-914.
    Collins, D. W., S. P. Kothari, J. Shanken, and R. Sloan. 1994. Lack of timeliness and noise as explanations for the low contemporaneous return-earnings association. Journal of Accounting and Economics 18: 289-324
    DeBoskey, D. G., and J. Wei. 2012. Earnings management and auditor specialization in the post-sox era: An examination of the banking industry. Journal of Banking & Finance 36: 613-623
    Dechow, P., A. Hutton, and R. Sloan. 1995. Detecting earnings management. The Accounting Review 70 (2): 193-225.
    Dechow, P. M., & Dichev, I. D. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review, 77 (s-1), 35-59.
    Dou, Y., O.K. Hope, W. B. Thomas. 2013. Relationship-Specificity, contract enforceability, and income smoothing. The Accounting Review 88 (5): 1629-1656.
    Dunn, K. A., & Mayhew, B. W. 2004. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies, 9 (1), 35-58.
    Dybvig, P. H., & Warachka, M. 2010. Tobin’s Q does not measure performance: Theory, empirics, and alternative measures. Unpublished Working paper, Washington University, Saint Louis, United Sates.
    Eichenseher, J.W., and P. Danos. 1981. The analysis of industry-specific auditor concentration: towards an explanatory model. The Accounting Review 56 (3): 479-492.
    Ferguson, A., J. R. Francis, and D. J. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review 78 (2): 429-448.
    Gaver, J. J., & Utke, S. 2019. Audit quality and specialist tenure. The Accounting Review, 94 (3), 113-147.
    Hamm, S. J., Jung, B., & Lee, W. J. 2018. Labor unions and income smoothing. Contemporary Accounting Research, 35(3), 1201-1228.
    Hastings Jr, C., Mosteller, F., Tukey, J. W., & Winsor, C. P. 1947. Low moments for small samples: a comparative study of order statistics. The Annals of Mathematical Statistics, 18 (3), 413-426.
    Hogan, C. E., & Jeter, D. C. 1999. Industry specialization by auditors. Auditing: A Journal of Practice & Theory, 18(1), 1-17.
    Hsieh, Y. T., & Lin, C. J. 2016. Audit firms` client acceptance decisions: Does partner-level industry expertise matter?. Auditing: A Journal of Practice & Theory, 35(2), 97-120.
    Huang, P., Zhang, Y., Deis, D. R., and Moffitt, J. S. 2009. Do artificial income smoothing and real income smoothing contribute to firm value equivalently?. Journal of Banking & Finance, 33 (2), 224-233.
    Jensen, M. C. 1986. Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review, 76 (2), 323-329.
    Jensen, M. C. 2005. Agency costs of overvalued equity. Financial management, 34 (1), 5-19.
    Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (2): 193-228.
    Kallunki, J., Kallunki, J. P., Niemi, L., Nilsson, H., & Aobdia, D. 2019. IQ and audit quality: Do smarter auditors deliver better audits?. Contemporary Accounting Research, 36(3), 1373-1416.
    Kimber, A. C., 1990. Exploratory data analysis for possibly censored data from skewed distribution. Journal of the Royal Statistical Society. Series C (Applied Statistics) 39 (1): 21-30.
    Kothari, S. P., A. Leone, and C. Wasley. 2005. Performance matched discretionary accruals. Journal of Accounting and Economics 39 (1): 161-197.
    Leuz, C., Nanda, D., & Wysocki, P. D. 2003. Earnings management and investor protection: an international comparison. Journal of Financial Economics, 69 (3), 505-527.
    Liu, L. L., Xie, X., Chang, Y. S., & Forgione, D. A. 2017. New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan. International Journal of Auditing, 21(3), 288-303.
    Lundholm, R., and L. Myers. 2002. Bringing the future forward: The effect of disclosure on the returns-earnings relation. Journal of Accounting Research 40 (3): 809-839.
    Neal, T. L., & Riley Jr, R. R. 2004. Auditor industry specialist research design. Auditing: A Journal of Practice & Theory, 23 (2), 169-177.
    Osborne, H. 1986. Symmetry as an aesthetic factor. Computers & Mathematics with Applications, 12(1-2), 77-82.
    Piotroski, J. D., 2000. Value investing: The use of historical financial statement information to separate winners from losers. Journal of Accounting Research 38: 1-41.
    Prencipe, A., Bar‐Yosef, S., Mazzola, P., & Pozza, L. 2011. Income smoothing in family‐controlled companies: Evidence from Italy. Corporate Governance: An International Review, 19(6), 529-546.
    Reynolds, J. K., & Francis, J. R. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30(3), 375-400.
    Schwertman, N. C., M. A. Owens, and R. Adnan. 2004. A simple more general boxplot method for identifying outliers. Computational Statistics & Data Analysis 47 (12): 165-174.
    St. Pierre, K., & Anderson, J. A. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review 59, 242-263.
    Tucker, J., and P. A. Zarowin. 2006. Does income smoothing improve earnings informativeness?. The Accounting Review 81 (1): 251-270.
    Zhong, Y., Li, W., & Li, Y. 2021. Discretionary income smoothing and crash risk: evidence from China. Asia-Pacific Journal of Accounting & Economics, 28 (3), 311-333.
    描述: 碩士
    國立政治大學
    會計學系
    109353111
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0109353111
    資料類型: thesis
    DOI: 10.6814/NCCU202200535
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    311101.pdf1374KbAdobe PDF240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