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| Title: | 會計師事務所總所審計與審計品質之關聯性— 基於中國A 股上市公司的實證分析
On the association between headquarter office auditors and audit quality: evidence from China |
| Authors: | 周熇
Zhou, He |
| Contributors: | 金成隆
Jin, Cheng Long
周熇
Zhou, He |
| Keywords: | 審計品質
總、分所審計
審計意見
可操縱應計盈餘
Audit quality
Office level
Audit opinion
Discretionary accruals |
| Date: | 2017 |
| Issue Date: | 2017-07-24 11:58:36 (UTC+8) |
| Abstract: | 本研究以中國大陸2013年至2015年的A股上市公司為研究對象，探討總、分所審計對審計品質之影響。審計品質則以審計意見與可操縱應計盈餘衡量。研究結果發現，本土八大會計師事務所總所比分所出具非標準無保留意見的概率更高，被審計公司的可操縱應計盈餘更小。本研究藉此結果推論，本土八大會計師會計師事務所總所比分所提供更好的審計品質。另外本研究也用Heckman 模型和PSM 模型來克服回歸式的自選擇問題。另外研究進行了的敏感性測試和增額測試，實證結果是穩健的。
The objective of this thesis is to examine the association between headquarter office auditors and audit quality. This paper uses audit opinion and discretionary accruals to proxy for audit quality. Using a sample of firm-year observations in China during 2013-2015, I find that headquarter office auditors of local “Big 8” is positively associated with higher audit quality. More specifically, the empirical results indicate that firms audited by headquarter office auditors of local “Big 8” experience lower discretionary accruals and are more likely to issue modified audit opinion than branch offices of local “Big 8”. The results are robust after controlling for self-selection bias issue, alternative measures of headquarter office auditors and alternative proxies for audit quality. In sum, this paper provide strong evidence on the notion that head office of local Big8 audit firms have better audit quality than branch office. |
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| Description: | 碩士
國立政治大學
會計學系
104353046 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104353046 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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