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| Title: | 會計師懲戒與實質盈餘管理
CPA sanction and real earnings management |
| Authors: | 鄭卉霞 |
| Contributors: | 周玲臺
鄭卉霞 |
| Keywords: | 會計師懲戒
實質盈餘管理
應計項目盈餘管理
CPA Sanction
real earnings management
accrual-based earnings management |
| Date: | 2009 |
| Issue Date: | 2016-05-09 15:07:19 (UTC+8) |
| Abstract: | 由於會計資訊與企業存有緊密之關聯性，再加上企業外部的報表使用者屬於相對資訊弱勢者，企業之管理當局因此存有許多不同動機及機會進行盈餘管理。會計師受託查核公司財務報表並對報表表示意見，在健全資本市場的任務中擔任極為重要的角色，社會大眾對會計師之職責賦予相當大的期待。但繼美國安隆案後，各國財務報導相關弊案連續爆發卻使會計師的專業遭受嚴重質疑，因此，弊案爆發或會計師受主管機關懲處後，先前被懲處會計師所簽證之其他受查公司，不論有無類似弊病，都會被人以放大鏡來觀察。然而，究竟會計師對於實質盈餘管理之抑制效果是否得以發揮？會計師懲戒制度實施結果是否合乎立法初衷而得以督促提升報表之盈餘品質？則尚無一致結論，亦為本研究欲探討的議題。
Since accounting information is instrumental to many decisions that a company and its stakeholders make, management has plenty of motives to manage earnings reported on the financial statements. The users will probably as a result misinterpret the data, and thus, sustain direct or indirect losses. Accountants are asked to express their opinions toward the financial reports, and have played an important role in the capital market. Investors rely on what accountants assure in their audit to make decisions. However, after the Enron scandal broke out, so many frauds erupted that accountants’ professionalism and assurance quality were being questioned. Sanctions may be due to the profession’s self-regulation system or based on judgment of the regulators. Nevertheless, does the CPA sanction system actually restrain the real earnings management behavior of auditee companies? Can the system really enhance the earnings quality of client accounting information? The answers to these questions are unknown, and they are the subject of this study. |
| Reference: | （中文部分）
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（英文部分）
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| Description: | 碩士
國立政治大學
會計學系
963http://140.119.115.33/cgi-bin/cdrfb3/gsweb.cgi?ccd=A3wONo&status=upload&fun=F&rec=4138,053024 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0096353024 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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