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    題名: 會計師聲譽、產業專長、科目專家與商譽
    Auditor reputation, industry specialization, account specialist and goodwill
    作者: 林念慈
    Lin, Nien Tzu
    貢獻者: 周玲臺
    Chou, Ling Tai
    林念慈
    Lin, Nien Tzu
    關鍵詞: 產業專長
    科目專家
    商譽
    商譽減損
    Industry specialization
    Account specialist
    Goodwill
    Goodwill impairment
    日期: 2010
    上傳時間: 2011-09-29 16:38:54 (UTC+8)
    摘要: 隨著國際化發展及企業併購相關法令陸續開放，愈來愈多國內企業以控股及
    併購方式來提升競爭力，衍生出來的商譽性質特殊，且可能金額重大，因此，公
    司管理當局有可能需要高審計品質會計師來提升商譽認列、管理及續後評價之品
    質與公信力。近年來在公允價值的趨勢下，大家更關心商譽會計處理準則改變所
    帶來的影響，本研究首先就我國近十年商譽及其減損的會計實務發展，進行基本
    概況分析，並探討會計師選任與商譽及其減損之關聯性。
    實證結果顯示，針對特殊科目商譽，產業界不但有委任高審計品質會計師的
    需求，並且有委任商譽科目專家的現象。除此之外，相較於其他會計師事務所，
    大型會計師事務所能抑制公司藉由認列商譽減損損失來操縱盈餘，特別是在公司
    認列商譽減損損失前已是虧損的情況下，其抑制公司洗大澡的效果更為顯著。
    With the development of internationalization and the release of related
    regulations, more and more companies enhance their competitiveness by means of
    investment and acquisition, which is often followed by the recognition of goodwill.
    Since the nature of goodwill is unique and its amount is often significant, the demand
    of high quality auditors is on the increase. Companies need them to improve and
    monitor the recognition, management and evaluation of goodwill. Recently, due to the
    fair value accounting concept, more attention is drawn on the change of goodwill
    accounting. Therefore, in this study we summarize the accounting treatment of
    goodwill and its impairment in Taiwan during the past ten years. Our main objective
    is to examine whether specialist auditor choice is associated with the importance of
    goodwill.
    We find evidence that goodwill is positively associated with the choice of
    auditors who specialize in auditing goodwill account. Additionally, compared to the
    other auditors, big 4 auditors can restrain earnings management, especially when
    companies experienced financial distress and tended to take a big bath by recognizing
    goodwill impairment.
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    描述: 碩士
    國立政治大學
    會計研究所
    98353009
    99
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0098353009
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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