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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/30148
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30148


    Title: 審計公費、非審計公費與財務報表裁量性應計數之關連
    Authors: 施妙樺
    Contributors: 周玲臺教授
    施妙樺
    Keywords: 審計公費
    非審計公費
    盈餘管理
    Date: 2003
    Issue Date: 2009-09-11 17:20:38 (UTC+8)
    Abstract: 因為經濟環境之變遷,事務所不僅提供客戶審計服務,亦同時提供非審計服務;然而同時提供非審計服務是否會影響事務所獨立性之問題,一直是爭議的議題。2001年安隆案的爆發,使得事務所是否能同時提供非審計服務,更加受到關注。我國證管會因應安隆案,於2002年修訂「證券發行人財務報告編製準則」第22條,要求符合下列條件之一時(一)公司給予簽證會計師、簽證會計師所屬事務所及其關係企業之非審計公費佔審計公費之比率達四分之一以上,(二)非審計公費達新台幣五十萬元以上者,公司必須在財務報告揭露審計與非審計公費之金額及非審計服務的內容。因此本研究即根據上述之規定下,取得公司之審計與非審計公費金額,藉此探討公費對事務所獨立性之影響。
    本研究根據Frankel et al. (2002)、Chung and Kallapur (2003)、Reynolds et al. (2004)與Ashbaugh et al. (2003)之研究,探討我國上市、上櫃、興櫃公司之審計、非審計公費是否會影響審計人員之獨立性。
    研究結果發現,以客戶之審計公費來衡量客戶對事務所之重要性時,客戶重要性高低,並未與盈餘管理程度有顯著之關連。以非審計公費金額衡量客戶對事務所之重要性時,發現當客戶之非審計公費越高時,審計人員容許客戶增加盈餘之裁量性應計數越多,顯示會計師之獨立性受到非審計公費金額高低之影響。此外,本研究另以客戶之公費結構來探討非審計公費對事務所之影響,發現客戶之非審計公費佔其總公費比率越高時,客戶增加盈餘之裁量性應計數亦越大。
    Reference: 一、中文文獻
    林柄凔,2000,會計師管理諮詢業務之獨立戰爭,會計研究月刊,第180期(1月): 75-81。
    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38期(1月): 60-80
    王兼善,2002,非審計業務與會計師獨立性-對會計師出具繼續經營疑慮意見之影響,國立台北大學會計研究所碩士論文,未出版之碩士論文。
    王脩斐,1996,盈餘管理偵測模型之研究,國立政治大學會計研究所碩士論文,未出版之碩士論文。
    紅立勝,2000,我國上市公司分析師盈餘預測與盈餘管理關聯性之實證研究,國立政治大學會計研究所碩士論文,未出版之碩士論文。
    胡靜妮,2001,非審計服務與會計師獨立性關係之實證研究,國立台北大學會計研究所碩士論文,未出版之碩士論文。
    翁文課,1998,非審計服務、事務所規模與審計公費之關聯性研究,國立中正大學會計研究所碩士論文,未出版之碩士論文。
    張肇夫,2002,企業非審計服務需求對會計師獨立性影響之研究,淡江大學會計研究所碩士論文,未出版之碩士論文。
    傅詩怡,2002,非審計服務對會計師獨立性之影響-以審計公報33號發佈前後來探討,國立成功大學會計研究所碩士論文,未出版之碩士論文。
    彭尚武,2002,恩隆事件後會計師事務所非審計服務供需相關之研究,雲林科技大學企業管理所碩士論文,未出版之碩士論文。
    劉家怡,1996,臺灣會計師事務所規模與審計品質關聯性之實證研究,國立中正大學會計研究所碩士論文,未出版之碩士論文。
    蘇美如,2002,以還原操縱前盈餘數額合理性評比盈餘管理量數模型之研究,國立成功大學會計研究所碩士論文,未出版之碩士論文。
    二、英文文獻
    Antle, R., E. A. Gordon, G. Naraynamoorthy, and L. Zhou. 2002. The joint determination of audit fees, non-audit fees, and abcdrmal accruals. Working Paper. Yale School of Management.
    Bartov, E. 1995. The timing of asset sales and earning manipulation. The Accounting Review 68(4): 840-855.
    Beatty, R. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review 64: 693-709.
    Beck, P. J., T. J. Frecka, and I. Solomon. 1988. A model of the market for mas and audit services: knowledge spillovers and auditor-auditee bonding. Journal of Accounting Literature 7: 50-64.
    Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earning management. Contemporary Accounting Research 15: 1-24.
    Benston, G. J. 1985. The market for public accounting services: demand, supply and regulation. Journal of Accounting and Public Policy 4: 33-79.
    Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abcdrmal accruals. The Accounting Review 78(4): 931-955.
    DeAngelo, L. E. 1981. Independence, “low balling”, and regulation. Journal of Accounting and Economics 3: 113-127.
    Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70(2): 193-225.
    DeFond, M., and M. Jiambalvo. 1998. Auditor changes and discretionary accrual. Journal of Accounting and Economics 25: 35-68.
    Ferdinand, A. G., P. C. Charles, and S. L. T. Judy. 2003. Discretionary accounting accruals, managers’ incentives, and audit fees. Contemporary Accounting Research 20(3): 441-64.
    Firth, M. 1997. The provision of nonaudit services by accounting firms to their audit clients. Contemporary Accounting Research 14(2): 1-21.
    Frankel, R., M. Johnson, and K. Nelson. 2002 The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review 77(Supplement): 71-105.
    Healy, P. and T. Lys. 1986. Auditor changes following big eight mergers with non-big eight audit firms. Journal of Accounting and Public Policy 5: 251-265.
    Hermalin, B., and M. Weisbach. 2003. Boards of directors as an endogenously determined insititution: a survey of the economic literature. Economic Policy Review 9(1): 7-26.
    Jensen, M., and W. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (October): 305-360.
    Matsumoto, D. A. 2001. Management incentives to avoid negative earnings surprises. The Accounting Review 77(3): 483-513.
    Palmrose, Z. V. 1986. Audit fees and auditors size: further evidence. Journal of Accounting Research 24(1): 97-110.
    Palmrose, Z. V. 1987. Litigation and independent auditors: the role of business failures and management fraud. Auditing: A Journal of Practice and Theory, spring: 97-103.
    Raghunandan, K., W. J. Read, and J. S. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons 17(3): 223-234.
    Reynolds, J. K., D. R. Deis, and J. R. Francis 2004. Professional service fees and auditor objectivity. Auditing : A Journal of Practice and Theory 23(1): 29-52.
    Schipper, K. 1989. Commentary management. Accounting Horizons (December): 91-102.
    Shockley, R. A. and R. Holt. 1983. A behavioral investigation of supplier differertiation in the market for audit services. Journal of Accounting Research 21(2): 545-564.
    Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22(2): 679-701.
    Skinner, D. J., and R. G. Sloan. 2002. Earnings surprises, growth expectation, an stock return or don’t let an earnings torpedo sink your portfolio. Review of Accounting Studies 7(2/3): 289-312.
    Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68(2): 346-366.
    Teoh, S. H., Wong, T. J., and Gita, R. Rao. 1998. Are accruals duringinitial publicofferings opportunistic? Review of Accounting Studies 3(2): 175-208.
    Warfield, T., J. Wild, and K. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20: 61-91.
    Watts, R. L., and J. L. Zimmerman. 1979. The demand for and supply of accounting theories: the market for excuses. The Accounting Review 2(1): 273-303.
    Whisenant, S., S. Sankaraguruswamy, and K. Raghunandan. 2003. Evidence on the joint determination of audit and non-audit fees. Journal of Accounting Research 41(4): 721-744.
    Description: 碩士
    國立政治大學
    會計研究所
    91353020
    92
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0091353020
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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