政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/36627
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113318/144297 (79%)
造访人次 : 50963060      在线人数 : 943
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/36627


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/36627


    题名: 審計品質變動與代理成本之研究
    A study on the Association between Changes in Agent Costs and Audit Qualities
    作者: 呂相瑩
    Lu, Hsiang-Ying
    贡献者: 馬秀如
    Ma, Sheree S.
    呂相瑩
    Lu, Hsiang-Ying
    关键词: 審計品質
    代理成本
    Audit Quality
    Agent Costs
    日期: 1998
    上传时间: 2009-09-18 19:02:00 (UTC+8)
    摘要: 論文摘要
    我國經濟迅速發展的結果，造成所有權與經營權分離的企業經營模式。在這種專業經營的好處背後，隱藏代理問題的危機。欲解決代理問題，資訊的透明化是關鍵，而資訊的正確與否，則有賴於獨立公正的第三人加以驗證，因而促成對審計服務的需求。
    由於審計服務的需求能否被滿足，繫於審計品質的優劣，因此本研究將代理成本的變動與審計品質需求的變動作一個連結，將國內上市公司更換會計師的行為視為對審計品質需求的變動，探討對有更換會計師的公司而言，當代理成本增加時，對高品質審計服務的需求是否增加；反之，當代理成本降低時，上述需求是否減少。
    本研究以四個替代變數來衡量審計品質，即產業專業、聲譽、與美國大事務所結盟時間長短，以及以前述三種替代變數利用主成分分析所構建的審計品質總指標來衡量審計品質。至於代理成本，則以管理當局的持股比率、財務槓桿率、應計項目來衡量。四種審計品質的代理變數分別建立四個統計模式。在檢定個別自變數與應變數之間的關係時，由於聲譽、與美國大事務所結盟時間長短的模型，其應變數為類別性變數，因此係採鑑別分析，而產業專業與審計品質總指標模型的應變數則為分析性變數，故採用迴歸分析。
    本研究發現，有關管理當局持股比率的假說，在產業專業的模型中獲得顯著的支持，但在聲譽、與美國大事務所結盟時間長短的模型中，則未獲支持；而財務槓桿比率的假說則獲得絕大部份的支持，顯示財務槓桿比率的變動與更換會計師審計品質的方向間具有正向的關係，惟在聲譽、與美國大事務所結盟時間長短的模型中，更換至品質較低的群組，未有顯著的支持；至於應計項目的假說則未獲支持，顯示應計項目的變動與更換會計師方向間並無顯著的正向關係。
    Abstract
    Name: Lu, Shiang-Ying
    Advisor: Ma, Sheree S., Ph.D.
    Title: A Study on the Association between Changes in Agent Costs and Audit Qualities
    Month/Year: July, 1999
    With the development of economy, one of the impacts is the business style turns to be specialist resulting in the departure between management and owner incentives leads to agency conflict. To solve the conflicts, information transparency is the key point. The integrity of information lies to the independent audit of the third party, so the audit demand emerges.
    Whether the audit demands can be met depending on the audit quality. So, the study links the changes in agent costs to audit qualities; the extent of agency conflicts determines the degree of auditing needed to make management credible to current and potential investor. Specially, the higher (lower) the agent costs, the higher (lower) the demand for audit quality.
    This study measures audit quality by proxy variables which are industry expertise, brand, time span of allying with America large CPA firm and audit quality index. The audit quality index is a combination of first three proxy variables by principal component analysis. Agent costs are proxied by management ownership, leverage and accruals. Four audit quality proxy variables build four statistical models. The industry expertise and audit quality index models are analyzed by regression; the others are by discriminate analysis.
    The results do not provide support for the hypothesis that changes in accruals is associated with changes in audit quality. As to the hypothesis of management ownership and leverage, there is no consistent result.
    參考文獻: 附錄二：參考文獻
    中文部份：
    王正中，「臺灣上市公司代理問題與會計師更換間之關聯性實證研究」，中正大學會計研究所未出版之碩士論文，民國86年。
    王泰昌、鄭博文，「代理問題與代理成本（上）（下）」，會計研究月刊，民國82年5月、6月，第93期、94期：155-160、123-127。
    王振東，「我國上市公司會計師更換因素之實証研究」，政治大學會計研究所未出版之碩士論文，民國82年。
    王脩斐，「盈餘管理偵測模型之評估」，政治大學會計研究所未出版之碩士論文，民國85年。
    朱全斌，「我國企業選任會計師事務所考慮因素之重要性等級排列之研究」，政治大學會計研究所未出版之碩士論文，民國79年。
    沈遠芳，「會計師業務評核結果與審計品質替代性衡量指標之分析」，台灣大學會計研究所未出版之碩士論文，民國81年。
    周文賢，「多變量統計分析：SAS/STAT使用方法」，待出版書稿。
    柯承恩，「上市公司之簽證市場競爭分析」，會計研究月刊，民國81年4月，第79期：30-33。
    柯承恩、蘇裕惠、李文智，「談審計總體簽證市場研究之需求面」，會計研究月刊，民國82年1月，第88期：77-81。
    柯承恩、蘇裕惠、李文智，「談審計總體簽證市場研究之供給面」，會計研究月刊，民國82年2月，第89期：91-97。
    柯承恩、蘇裕惠、李文智，「談審計簽證市場之會計師更動」，會計研究月刊，民國82年4月，第91期：59-65。
    陳旭郁，「會計師出具保留意見與其害怕失去客戶之恐懼及其提供非審計服務之關聯性研究」，政治大學會計研究所未出版之碩士論文，民國87年。
    張文靜，「我國上市公司審計品質替代衡量之研究」，政大會研所碩士班未發表論文，民國81年。
    溫世明，「我國上市公司會計師更換因素之實証研究」，政治大學會計研究所未出版之碩士論文，民國74年。
    會計研究月刊編輯部，「80年度台灣十大會計師事務所經營實力分析」，會計研究月刊，民國81年4月，第79期：11-21。
    楊孟萍，「審計品質對交易量影響的決定」，台灣大學會計研究所未出版之碩士論文，民國83年。
    鄧淑珠，「我國上市公司會計師更換因素之實証研究」，東吳大學會計研究所未出版之碩士論文，民國78年。
    謝淑惠，「台灣十大會計師事務所79年度經營實力比較」，會計研究月刊，民國80年5月，第68期：8-P19。
    英文部份：
    Alchian, A. and H.Demsetz, (1972), "Production, Information Costs, and Economic Organization", American Economic Review (December): 777-795.
    Arnold, J. A., Alan A. Chery, Michael A. Diamond and James A. Walker (1984), "Small Business: An Area Ripe for Practice Development", The Journal of Accountancy (August): 74-82.
    Beatty, R. P. (1989), "Auditor Reputation and the Pricing of Initial Public Offerings", The Accounting Review (October): 693-709.
    Beaver, W. H. (1989), "Financial Reporting: An Accounting Revolution", Prentice-Hall Inc.
    Berlin, B. and F. Walsh (1972), "Corporations and Their Outside Auditors", Conference Board Report No. 544
    Burton, John C. and William Roberts, (1967), "A Study of Auditor Changes", The Journal of Accountancy (April): 31-36.
    Carpenter, C. G. and R. H. Strawser,(1971), "Displacement of Auditors When Clients Go Public", The Journal of Accountancy (June): 55-58.
    Chee C. W. and S. J. Rice (1982), "Qualified Audit opinions and Auditor Swutching", The Accounting Review (April): 326-335
    Coase, R. (1937), "The Nature of the Firm", Economics, New Series 4 (November): 386-405.
    DeAngelo, L. E. (1981a), "Auditor Independence, Low Balling, and Disclosure Regulation", Journal of Accounting and Economics: 183-199.
    (1981b), "Auditor Size and Auditor Quality", Journal of Accounting and Economics: 183-199.
    DeFond, M. L. (1992), "The Association Between Changes in Clients Firm Agency Cost and Auditor Switching", Auditing: A Journal of Practice and Theory (Spring): 16-31.
    Deloitte, Haskins and Sells (1978), An Opinion Survey of the Public Accounting Profession No. 401
    Dhaliwal, D. S., Schatzberg, J. W. and Trombley, M. A. (1993), "Analysis of the Ecomonic Factors Related to Auditor-Client Disagreements Preceding Auditor Changes", Auditing: A Journal of Practice and Theory (Fall): 20-38.
    Dopuch, N. and D. Simunic, (1982), "Competition in Auditing:An Assessment", Fourth Symposium on Auditing Research, University of Illinois: 401-450
    Eichenseher, J. W. and P. Danos (1981), "The Analysis of Industry-Specific Auditor Concentration Towards an Explanatory Model", The Accounting Review (July): 479-492.
    and D. Shields (1983), "The Correlates of CPA-Firm Change for Publicly Held Corporations", Auditing: A Journal of Practice and Theory (Spring): 23-37.
    Francis, J. R. (1988), "Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation", The Accounting Review (October): 663-682.
    George, W. R. and Paul J. Solomon (1980), "Marketing Strategies for Improving Practice Development", The Journal of Accountancy (February): 79-84.
    Healy, P. and T. Lys (1986), "Auditor changes Following Big Eight Mergers with Non-Big Eight Audit Firms", Journal of Accounting and Public Policy (Winter): 251-265.
    Johnson, W. B. and T. Lys (1990), "The Market for Auditing Services: Evidence from Voluntary Auditor Changes", Journal of Accounting and Economics: 281-308.
    Knapp, M. C. (1991) "Factors that Audit Committee Members Use as Surrogates for Audit Quality", Auditing: A Journal of Practice and Theory (Spring) 35-52.
    Lancaster, K. (1966) "A New Approach to Customer Theory", Journal of Political Economy (April):132-157.
    Jenson, M. C. and W. H. Meckling, (1976) "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure", Journal of Financial Economics 3:305-360.
    Palmrose, Z. V. (1982), "Quality-Differentiation, Surrogates, and the Pricing of Audit Services: An Empirical Investigation", Ph. D. Dissertation, University of Washington.
    (1988), "An Analysis of Auditor Litigation and Audit Service Quality", The Accounting Review: 55-73.
    Raghunathan, B., B.L. Lewis, and J.H. Evans (1987) "An Operational Model of Auditor Independence", Working Paper, University of Pittsburgh (October).
    Schwartz, K. B. (1985), "Auditor Switches by Failing Firm", The Accounting Review (April): 248-261.
    Shockly, R. A. and R.N. Holt (1983), "A Behavioral Investigation of Supplier Differentiation in the Market for Audit Service", Journal of Accounting Research (Autumn): 545-564.
    Simunic, D. A. and M. T. Stein (1987), "Product Differentiation in Auditing: Auditor Chioce in the Market for Unseasoned New Issues", The Canadian Certified General Accountant`s Research Foundation
    Wallace W. A. (1985), "The Economic Role of the Audit in Free and Regulated Markets", New York: Touche Ross
    Watts, R. L. and J. L. Zimmerman (1981), "The Markets for Independence and Independent Auditors", Unpublished Manuscript (University of Rochester, Rochester, NY)
    (1986), "Positive Accounting Theory", Englewood Cliffs, NJ:Prentice-Hall
    Wood, T. D. and D. A. Ball (1978), "New Rule 502 and Effective Advertising by CPA" Journal of Accountancy (June): 65-70.
    描述: 碩士
    國立政治大學
    會計研究所
    86353025
    87
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002001617
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    没有与此文件相关的档案.



    在政大典藏中所有的数据项都受到原著作权保护.


    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 ©   - 回馈