政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/59246
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113325/144300 (79%)
造访人次 : 51175365      在线人数 : 862
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 140.119/59246


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/59246


    题名: 關係人交易與審計品質─以台灣高科技公司為例
    Related Party Transactions and Audit Quality: Evidence from High Technology Firms in Taiwan
    作者: 李奕萱
    Li, Yi Syuan
    贡献者: 周玲臺
    Chou, Ling Tai
    李奕萱
    Li, Yi Syuan
    关键词: 關係人交易
    相同會計師
    審計品質
    高科技公司
    Related party transactions
    Same auditor
    Audit quality
    High technology firms
    日期: 2012
    上传时间: 2013-09-02 15:27:34 (UTC+8)
    摘要: 我國關係人交易普遍且具重要性，而過去研究顯示關係人交易會對公司產生負面效果，且關係人交易之查核具有困難度，因此本研究以關係人交易較多且查核風險較高之高科技公司為研究對象，將關係人交易分為關係人銷貨交易、關係人進貨交易、關係人應收款與關係人應付款等四項類別，探討關係人交易與審計品質的關係。進一步探討當關係人交易分為發行公司與關係人皆受相同會計師查核與受不同會計師查核兩類型，對發行公司財務報表審計品質的影響。實證結果發現：關係人銷貨交易、關係人進貨交易與審計品質呈負向關係；關係人銷貨交易、關係人進貨交易與關係人應收款兩造受不同會計師查核者，對其發行公司財務報表審計品質之負面影響較兩造受相同會計師查核者強。
    Related party transactions are common and important in Taiwan, and empirical studies in Taiwan show that related party transactions have negative impact on earnings management and company performance. Based on auditing standards and literature, related party transactions are difficult to audit, and high technology firms have more related party transactions which may result in higher audit risk than other industry. Therefore, we investigate the association between related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) and audit quality (proxied by accrual quality) in high technology firms, and find that sales to related parties and purchases from related parties have negative impact on audit quality. Next, we investigate the impact of related party transactions audited by the same auditor or different auditors. Empirical results show that sales to related parties, purchases from related parties and accounts receivable from related parties audited by different auditors show stronger negative impacts on audit quality than those audited by same auditors.
    參考文獻: 中文文獻
    財務會計準則公報第六號，關係人交易之揭露，1985，中華民國會計研究發展基金會財務會計準則委員會。
    審計準則公報第六號，關係人交易之查核，2005，中華民國會計研究發展基金會財務會計準則委員會。
    毛治文、官月緞與曾于軒，2011，探討我國不合常規移轉訂價查核準則之有效性，北商學報，第20期：17-38。
    王文宇，2001，金融控股公司法制之研究，國立臺灣大學法學論叢，第30卷，第3期：49-184。
    王志誠，2009，公司法制新契機(一)/公司監察機關之權限範圍及跨越行使─企業集團內部監控法制之整合研究，月旦法學雜誌，第171期：5-37。
    江淑玲與林麗容，2007，我國中小企業盈餘管理行為之探索性研究─德爾菲法之應用，東吳經濟商學學報，第57期：79-109。
    杜惠娟，2010，關係人交易之查核，內部稽核，第70期：51-55。
    林志潔與林孝倫，2010，從力霸案論臺灣會計師簽證財報不實之法律責任：一個實證的分析，國立臺灣大學法學論叢，第39卷，第3期：223-288。
    林文義，2004/9/17，證交所提供線索 會計師追追追 皇統關係人交易 曝光，工商時報。
    林宜男，2003，關係企業交叉持股之弊端研討，國立臺灣大學法學論叢，第32卷，第2 期：105-166。
    柯承恩，1999，家族控股、集團企業與盈餘管理之研究，行政院國家科學委員會專題研究計畫成果報告。
    洪榮華、郭怡萍與蕭雯華，2006，兩稅合一對公司資本結構影響之研究－高科技產業與傳統產業之比較，輔仁管理評論，第13卷，第2期：29-56。
    張瑞當、方俊儒與沈文華，2008，集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響，管理評論，第27卷，第2期：29-52。
    許智順、簡俱揚、黃媺婷與陳燕錫，2012，產業專家會計師事務所對關係人交易之影響 ，商管科技季刊，第十三卷，第二期：99-129。
    郭百琪，1994，科技產業區域投資環境評估指標建立之研究，國立中山大學公共事務管理研究所碩士論文。
    陳清祥，2008/11/12，年度稽核計畫 注重風險評估，經濟日報。
    陳鴻文與柯承恩，2005，公司治理與關係人交易及盈餘管理之關聯性研究，成功大學會計學系碩士論文。
    黃美祝與李映茹，2009，最低稅負制對企業租稅負擔影響之研究─高科技產業與傳統產業之比較，當代會計，第十卷，第二期：189-224。
    周嘉明與李介文，2011，高科技業營運持續管理系列(一) 漫談高科技業面臨之營運中斷風險，勤業眾信通訊。
    楊文慶，1994，集團企業間非常規交易之類型，律師通訊，第174期：48-54。
    葉銀華、蘇裕惠、柯承恩與李冠德，2003，公司治理機制對關係人交易的影響，證券市場發展季刊，第15卷，第4期：69-109。
     
    英文文獻
    American Institute of Certified Public (AICPA). 2001. Accounting and Auditing for Related Party Transactions: A toolkit for accountants and auditors. New York, NY: AICPA.
    Apostolou, B., J. Hassell, S. Webber, and G. Summers. 2001. The relative importance of management fraud risk factors. Behavioral Research in Accounting 13(1): 1-24.
    Ball, R. and G. Foster. 1982. Corporate financial-reporting - a methodological review of empirical-research. Journal of Accounting Research 20(supplement): 161-234.
    Beasley, M., J. Carcello, and D. Hermanson. 2000. Fraud-Related SEC enforcement actions against auditors: 1987–1997. The Auditor’s Report 24(1): 18-19.
    Beasley, M., J. Carcello, and D. Hermanson. 2001. Top 10 audit deficiencies- SEC Sanctions. Journal of Accountancy 191(4): 63-67.
    Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15(1): 1-24.
    Bell, T., and J. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19(1): 169-184.
    Berle, A., and G. Means. 1932 The Modern Corporation and Private Property. New York, NY: The MacMillan Company.
    Cahan, S., J. Godfrey, J. Hamilton, and D. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities. The Accounting Review 83(6): 1393–1424.
    Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78(4): 931-955.
    Chen, C., C. Lin, and Y. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long-term auditor tenure impair earnings quality? Contemporary Accounting Research 25(2): 415–445.
    DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(3): 183–199.
    Dechow, P., and I. Dichev. 2002. The quality of accounting and earnings: The role of accrual estimation errors. The Accounting Review 77(Supplement): 35–59.
    DeFond, M., and K. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting & Economics 25(1): 35-67.
    DeFond, M., K. Raghunandan, and K. Subramanyam. 2002. Do non-audit services affect auditor independence? Evidence from going-concern audit opinions. Journal of Accounting & Economics 40(4): 1247-1274.
    Francis, J., L. Maydew, and H. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18 (2): 17–34.
    Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2005. The marketing pricing of accruals quality. Journal of Accounting and Economics 39(2): 295-327.
    Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. Accounting Review 80(2): 585-612.
    Gordon, E., E. Henry, and D. Palia. 2004. Related party transactions and corporate governance. Advances in Financial Economics 9(1): 1-27.
    Gordon, E., E. Henry, T. Louwers, and B. Reed. 2007. Auditing related party transactions: a Literature overview and research synthesis. Accounting Horizons 21(1): 81–102.
    Gul F., B. Jaggi, and G. Krishnan. 2007. Auditor independence: Evidence on the joint effects of auditor tenure an nonaudit fees. Auditing: A Journal of Practice and Theory 26(2): 117-142.
    Henry, E., E. Gordon, B. Reed, and T. Louwers. 2012. The role of related party transactions in fraudulent financial reporting. Journal of Forensic & Investigative Accounting 4(1): 186-213.
    Hill, C. and S. Snell. 1988. External control, corporate strategy, and firm performance in research-intensive industries. Strategic Management Journal 9(6): 577-590.
    International Standard on Auditing 600. Special considerations- Audits of group financial statements (Including the work of component auditors).
    Jensen, M. 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 48(3): 831-880.
    Jiang, G., C. Lee, and H. Yue. 2010. Tunneling through intercorporate loans: The China experience. Journal of Financial Economics 98(1): 1-20.
    Jian, M. and T. Wong. 2010. Propping through related party transactions. Review of Accounting Studies 15(1): 70-105.
    Johnstone, M., C. Li, and S. Luo. 2011. Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing. Working Paper. University of Wisconsin - Madison.
    Lo, A., R. Wong, and M. Firth. 2010. Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance 16(2):225-235.
    Louwers T., E. Henry, B. Reed, and E. Gordon. 2008. Deficiencies in auditing related-party transactions: insights from AAERs. Auditing 2(2): A10–A16.
    Martin, R., J. Rich, and T. Wilks. 2006. Auditing fair value measurements: A synthesis of relevant research. Accounting Horizons 20(3): 287-303.
    Myers, J., L. Myers, and T. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78(3): 779–799.
    Organization for Economic Cooperation and Development(OECD). 2004. OECD principles of corporate governance.
    Organization for Economic Cooperation and Development(OECD). 2009. Guide on fighting abusive related party transactions in Asia.
    Palmrose, ZV. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review 63(1): 55-73.
    Patton, A., and J. Baker. 1987. Why do not directors rock the boat? Harvard Business Review 65(6): 10-18.
    Public Company Accounting Oversight Board. 2012.2.28. PCAOB proposes auditing standard on related parties- also proposes amendments related to significant unusual transactions.
    Reynolds, J., and J. Francis. 2001. Does size matter? The influence of large clients on office Level auditor reporting decisions. Journal of Accounting and Economics 30(3): 375-400.
    Schipper, K. 1989. Commentary on Earnings Management. Accounting Horizons 3(4): 91-102.
    Srinidhi, B., and F. Gul. 2007. The differential effects of auditors` nonaudit and audit fees on accrual quality. Contemporary Accounting Research 24(2): 595-629.
    Teoh, S., and T. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68(2): 346-366.
    Wang, D., and J. Zhou. 2012. The impact of PCAOB auditing standard No.5 no audit fees and audit quality. Accounting Horizons 26(3): 493-511.
    Watts, R., and J. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall.
    Wei W., and C. Tzeng. 2013. One dynamic analysis of transfer pricing policy-cost-plus method and earnings management. International Journal of Lisrel 6(1): 57-81.
    Wilks, T., and M. Zimbelman. 2004. Decomposition of fraud-risk assessments and auditors` sensitivity to fraud cues. Contemporary Accounting Research 21(3): 719-745.
    Willingham, J., and P. Jacobson. 1985. A research response to the dingell hearings. The Auditor`s Report: 1-4.
    Yeh, Y., P. Shu, and Y. Su. 2012. Related-party transactions and corporate governance: The evidence from the Taiwan stock market. Pacific-Basin Finance Journal 20(5): 755-776.
    描述: 碩士
    國立政治大學
    會計研究所
    100353005
    101
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0100353005
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    300501.pdf1070KbAdobe PDF2627检视/开启


    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