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    Title: 非審計服務對會計師獨立性影響之研究：門檻制公費揭露
    Authors: 黃怡千
    Contributors: 金成隆教授
    黃怡千
    Keywords: 非審計服務
    門檻制公費揭露
    會計師獨立性
    裁量性應計
    non-audit services
    disclosure threshold
    audit independence
    discretionary accruals
    Date: 2005
    Issue Date: 2009-09-18 09:04:30 (UTC+8)
    Abstract: 非審計服務究竟是否會影響會計師獨立性，長久以來即為各界關注焦點。本研究第一部分將驗證非審計服務對會計師獨立性的影響。此外，有別於美國要求全面揭露審計、非審計公費資訊，我國規定公開發行公司若符合一定門檻應揭露支付給會計師的各項公費資訊，本研究第二部份將探討我國採門檻制的公費揭露政策下，刻意隱藏公費資訊的公司，其會計師的獨立性是否會不同於無需揭露公司。最後一部份則為市場反應測試，探討市場是否能對公費資訊進行判斷，判斷公司刻意隱藏的情形並給予負面的評價。
    實證果發現非審計服務的提供對會計師獨立性產生負面影響，而在我國採門檻制公費揭露政策下，刻意隱藏公費資訊公司進行盈餘管理的可能性越大，若我國之公費揭露政策若能改為全面性揭露將對會計師獨立產生正面影響。此外，市場反應部份結果顯示投資人並未考慮公費資訊的內涵。

    關鍵詞：非審計服務、門檻制公費揭露、會計師獨立性、裁量性應計
    Whether or not the purchase of non audit services (NAS) impairs audit independence is the focus of a growing body of accounting research in the U.S. Using the data of Taiwanese list firms, this paper examines whether the association holds in environment other than that of the United States. In addition, compared to that in the U.S., Taiwanese Securities and Futures Bureau requires firm to disclose information on the audit and nonaudit fees under some circumstances. The second objective of this paper, therefore, is to explore whether some firms meeting the disclosure threshold have an incentive to avoid the disclosure requirement by concealing audit fee from external investors and regulators, and whether there is difference in the independence between firms which should have met the disclosure threshold otherwise and firms disclosing nonaudit fees. Finally, I investigate whether premium given by market participants varies among these two groups.
    We find that the purchase of NAS impairs audit independence, consistent with prior studies. We also document that firms which should have met the disclosure threshold otherwise are more likely to conduct earnings management relative to other firms, as predicted. Finally, our empirical results show that market participants are not able to distinguish these two groups.

    Key words: non-audit services, disclosure threshold, audit independence, discretionary accruals
    Reference: 王書鶴，2003，非審計公費對審計品質之影響－從盈餘管理的角度來探討，私立中國文化大學會計研究所之碩士論文。
    李珮珮，2001，審計公費決定因素之再探討，私立東吳大學會計研究所碩士論文。
    李建然，許書偉，陳政芳，2003，非審計服務對審計獨立性之影響：從非審計服務與異常應計數之關係探討，國立台北大學會計學系碩士論文。
    林修葳與謝碧珠，2005，強制會計師輪調、更換會計師與公費資訊揭露問題探討，會計研究月刊，第236期：49-53。
    施妙樺，2004，審計公費、非審計公費與財務報表裁量性應計數之關聯，國立政治大學會計學系碩士論文。
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    Description: 碩士
    國立政治大學
    會計研究所
    93353041
    94
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0093353041
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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