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    题名: 會計師事務所客戶承接決策之探討
    Clients acceptance decision based on client business risk
    作者: 范懿心
    贡献者: 周玲臺
    范懿心
    关键词: 客戶承接決策
    委任風險
    客戶企業風險
    client acceptance decision
    engagement risk
    client business risk
    日期: 2008
    上传时间: 2009-09-11 17:33:30 (UTC+8)
    摘要: 台灣近幾年爆發一連串上市櫃公司財務弊案，除了投資大眾遭受損害，簽證會計師也跟著受懲，輕則負擔民事賠償責任、賠上個人職業生涯，重則有可能被羈押受到刑責。對於會計師事務所而言，其委任風險（Engagement risk）可能導致事務所本身的訴訟風險與財務危機、事務所形象及聲譽的損毀，甚至最後導致事務所的倒閉，因此，客戶品質的管理決策對於事務所而言是相對重要的。Huss and Jacobs (1991)認為客戶承接前的決策過程是審計程序中最重要的步驟，故建立一套完善評估客戶的政策或程序，是會計師事務所對於品質控制的一個重要基石。國內某四大會計師事務所在近年進行了事務所的客戶承接管理變革，因此，本研究欲以此會計師事務所為例，探討其客戶承接管理變革之各項措施，以及事務所在進行管理變革之後，所承接之客戶在企業風險上顯示的變化，以期獲得該客戶承接決策改變能否有效降低事務所風險的證據。
    本研究實證結果顯示此會計師事務所在客戶承接變革之後，續任以及新承接的客戶相對於未續任的客戶，其整體營運風險（財務風險）較低，可知會計師事務所進行之變革具有初步成效。再者，新承接客戶之成長性較續任客戶來的高，且其負債比率較續任客戶低，表示事務所在考量承接新客戶時，除了透過較嚴謹的程序篩選財務風險較低者外，亦會選擇未來發展性較高之客戶。最後，實證顯示續任之客戶在規模上較未續任的客戶來的大，可以推論此會計師事務所的客戶組合正往其聚焦服務的概念發展。
    In recent years, a series of financial frauds were reported by listed and OTC companies in Taiwan. Not only investors incurred tremendous financial losses, a number of accountants were sanctioned by the authorities. For accounting firms, potential damages ranged from litigation costs, reputation losses, to the ultimate demise of the entire firm. Therefore, managing the quality of clients for the firm is even increasingly important. Huss and Jacobs (1991) suggest that the preengagement decision process is the most critical step. Thus, it is important for accounting firms to establish effective policies or procedures to assess client`s quality comprehensively. A local office of one Big 4 accounting firm in Taiwan made significant changes in the management of client acceptance decision in recent years. Therefore, this study takes the accounting firm for example to examine the effect of changes in its client engagement process. I also empirically study whether the firm’s clients exhibit better quality on their business risks after the change. Evidence is collected to find out if the firm effectively reduce its client business risk by implementing new procedures and policies.
    The empirical results of this study show that the continued clients and newly accepted clients are less risky on business risk than discontinued clients after management change, indicating the change in the accounting firm was initially effective. Furthermore, the newly accepted clients have higher growth opportunities than continued clients, and their debt ratios are lower than those of the continued clients. It is suggested that firms in undertaking new clients, use more stringent procedures to select those with lower business risks, and high development potentials in the future. Finally, the evidence shows that the continued clients are much bigger in size than discontinued clients.
    參考文獻: 中文部分
    吳思華，2000，策略九說：策略思考的本質，台北：臉譜出版社股份有限公司。
    吳琮璠，2007，審計學新觀念與本土化，台北：智勝文化事業有限公司。
    周玲臺、張謙恆，2007，安侯建業（KPMG Taiwan）：全球化下之管理變革（A），國科會多重目的個案研究整合型計畫子計畫。
    馬秀如，2000，明辨查核風險與重大性標準─兼談「保證」滄桑史，會計研究月刊，第172期（3月）：118-127。
    馬秀如等譯，2005，企業風險管理—整合架構，財團法人中華民國會計研究發展基金會。
    經濟日報，2007.3.13，高風險下生存之道--系列五：會計師事務所重質不重量（A13版）。
    蔡信夫、馮拙人，2003，審計學概念和應用，台北，新陸出版。
    審計準則公報第24號：重大性與查核風險，1993，財團法人中華民國會計研究發展基金會。
    審計準則公報第37號：對受查者事業之瞭解，2001，財團法人中華民國會計研究發展基金會。
    審計準則公報第46號：會計師事務所之品質管制，2008，財團法人中華民國會計研究發展基金會。
    賴信蒼，2008，會計師法律責任提升對大型會計師事務所客戶篩選之實證研究，
    台灣大學會計學研究所未出版碩士論文。
    鄭燦堂，1998，風險管理與實務，台北：五南書局。
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    英文部分
    American Institute of Certified Public Accountants (AICPA). 1994. Acceptance and Continuance of Audit Clients. Practice Alert No.94-3.
    American Institute of Certified Public Accountants (AICPA). 2008. System of Quality Control for a CPA Firm’s Accounting and Auditing Practice. Quality Control Standards No.20.
    Al-Harshani, M. O. 2008. The pricing of audit services: evidence from Kuwait. Managing Auditing Journal 23(7): 685-696.
    Bell, T. B., J. C. Bedard, K. M. Johnstone, and E. F. Smith, 2002. KRiskSM: A computerized decision aid for client acceptance and continuance risk assessments. Auditing: A Journal of Practice & Theory 21(2):97-113.
    Choi, J. H., R. Doogar, and A. R. Ganguly. 2004. The riskiness of large firm client portfolios and changes in audit liability regimes: evidence from the U.S. audit market. Contemporary Accounting Research 21(4):747-785.
    Colbert, J. L., M. S. Luehlfing, and C. W. Alderman. 1996. Engagement risk. The CPA Journal 66: 54-62.
    Ethridge, J. R., T. L. Marsh, K. Canfield. 2007. Engagement risk : A preliminary analysis of audit firm’s client acceptance decisions. Academy of Accounting and Financial Studies Journal 11(1): 1-8.
    Feroz, E., K. Park, and V. Pastena. 1991. The financial and market effects of the SEC`s accounting and auditing enforcement releases. Journal of Accounting Research 29 : 107-142.
    Hollingsworth, C. 2007. Risk management in the post-SOX era: Do audit firms effectively retain clients? unpublished Ph.D. dissertation, University of Tennessee.
    Huss, H. F. and F. A. Jacobs. 1991. Risk containment: Exploring auditor decisions in the engagement process. Auditing: A Journal of Practice & Theory 10(2):16-32.
    Huss, H. F., F. A. Jacobs, and D. M. Patterson. 1993. Managing risk in public accounting firms. Risk Management 40(9):51-60.
    International Auditing and Assurance Standards Board (IAASB). 2007. Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements. International Standard on Quality Control 1 (Proposed Redrafted).
    Johnstone, K. M. 2000. Client acceptance decisions: Simultaneous effects of client business risk, audit risk, auditor business risk, and risk adaptation. Auditing: A Journal of Practice & Theory 19(1):1-25.
    Johnstone, K. M. and J. C. Bedard. 2003. Risk management in client acceptance decisions. The Accounting Review 78 (4):1003-1025.
    Johnstone, K. M. and J. C. Bedard. 2004. Audit firm portfolio management decisions. Journal of Accounting Research 42(4):659-690.
    Stice, J. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review 66(3):516-533.
    Sue, S. Z. 2000. Auditor resignations: clientele effects and legal liability. Journal of Accounting and Economics 29:173-205.
    Titman, S. and R. Wessels. 1988. The determinants of capital structure choice. Journal of Finance XL3, No.1 (March):1-19.
    Well, D., and M. Loudder. 1997. The market effects of auditor resignations. Auditing: A Journal of Practice & Theory: 138–44.
    描述: 碩士
    國立政治大學
    會計研究所
    96353049
    97
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0096353049
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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