政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/111298
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113648/144635 (79%)
造访人次 : 51659704      在线人数 : 501
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 140.119/111298


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/111298


    题名: 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
    作者: 周熇
    Zhou, He
    贡献者: 金成隆
    Jin, Cheng Long
    周熇
    Zhou, He
    关键词: 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
    日期: 2017
    上传时间: 2017-07-24 11:58:36 (UTC+8)
    摘要: 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.
    參考文獻: 參考文獻
    王兵與辛清泉，2010，分所審計是否影響審計品質和審計收費，審計研究，2月： 70-76。
    米莉與薛高亮，2013，會計師事務所分所審計、行業監管與審計品質，中國註冊會計師，8月: 88-94。
    李長愛、呂伶俐與黃益雄，2010，會計師事務所規模化發展問題研究-關於我國會計師事務所合併與設立分所的思考，會計論壇，2月: 24-34。
    汪寧、廖建波、劉爾奎、曾曉紅與楊濤，2007，會計師事務所總、分所設立與管理的實踐模式，中國註冊會計師，5月: 36-41。
    林永堅、王志強，2013，國際“四大”的審計品質更高嗎？—來自中國上市公司的經驗證據，財經研究，6月: 73-83。
    夏立軍與楊海斌，2002，註冊會計師對上市公司盈餘管理的反應，審計研究，第4期：28-34。
    陳波，2015，經濟依賴、聲譽效應與審計品質-以會計師事務所分所為分析單位的實證研究，審計與經濟研究，5月: 40-49。
    範經華、張雅曼、劉啟亮，2013，內部控制、會計師行業專長、應計與真實盈餘管理，會計研究，4月：81-88。
    劉玉廷、劉光忠與王宏，2010，中國註冊會計師行業改革與發展-解讀《關於加快發展我國註冊會計師行業的若干意見》，北京:人民出版社。
    Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice and Theory 22 (2): 71–97.
    Basioudis, I. G., and J. R. Francis. 2007. Big 4 audit fee premiums for national and Head-level industry leadership in the united kingdom. Auditing: A Journal of Practice and Theory 26 (2): 143-166.
    Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1–24.
    Chen, C. Y., C. J. Lin, and Y. C. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415–445.
    Chen, H., J. Z. Chen, G. J. Lobo, and Y. Wang. 2011. Effects of audit quality on earnings management and cost of equity capital: Evidence from China. Contemporary Accounting Research 28 (3): 892–925.
    Chen,S., S. Y. J. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An Head and individual auditor level analysis. The Accounting Review 85 (1): 127–158.
    Clarkson, P. M., and D. A. Simunic. 1994. The association between audit quality, retained owner-ship and firm-specific risking US vs Canadian IPO market. Journal of Accounting and Economics 17 (5): 207-228.
    Craswell, A., D. J. Stokes, and J. Laughton. 2002. Auditor independence and fee dependence. Journal of Accounting and Economics 33: 253–275.
    Davidson, R. A., and D. Neu. 1993. A note on the association between audit firm size and audit quality. Contemporary Accounting Research 9 (2): 479-488.
    DeAngelo, H., L. E. DeAngelo, and D. Skinner. 1994. Accounting choices in troubled companies. Journal of Accounting and Economics 17 (1-2): 113-143.
    DeAngelo, L. 1981. Auditor independence, “low-balling” and disclosure regulation. Journal of Accounting and Economics 3: 113–127.
    Dechow, P., R. Sloan, and A. Sweeney. 1996. Causes and consequences of earnings manipulations: ananalysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13: 1–36.
    DeFond, M. L., and J. R. Francis. 2005. Audit research after Sarbanes–Oxley. Auditing: A Journal of Practice and Theory 24: 5–30.
    DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2): 275–326.
    DeFond, M. L., J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66 (3): 643–655.
    Ferguson, A., J. Francis, and D. Stokes. 2003. The effects of firm-wide and Head-level industry expertise on audit pricing. The Accounting Review 78 (2): 429-448.
    Francis, J. R., D. J. Stokes, and D. Anderson. 1999. City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares. ABACUS 35 (2): 185–206.
    Francis, J. R., E. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory 18: 17-34.
    Francis, J. R. 2004. What do we know about audit quality? The British Accounting Review 36 (4): 345-368.
    Francis, J. R., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 (1): 135-165.
    Francis, J. R., and M. D. Yu. 2009. Big4 Head size and audit quality. The Accounting Review 84 (5): 1521–1552.
    Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica 47 (1 ): 153-161.
    Khurana, I. K., and K. K. Raman. 2004. Litigation risk and the financial reporting credibility of Big4 versus non-Big4 audits: Evidence from Anglo-American countries. The Accoutning Review 79 (2): 473–495.
    Koh, K., S. Rajgopal, and S. Srinivasan. 2012. Non-audit services and financial reporting quality: Evidence from 1978 to 1980. Review of Accounting Studies 17: 4.
    Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39: 163–197.
    Krishnan, G. V. 2003. Audit quality and the pricing of discretionary accruals. Auditing: A Journal of Practice and Theory 22 (1): 109–126.
    Kwon, S. Y., Y. Lim, and R. Simnett. 2014. The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market. Auditing: A Journal of Practice and Theory 33 (4): 167-196.
    Lawrence, A., M. Minutti-Meza, and P. Zhang. 2011. Can Big4 versus non-Big4 differences in audit-quality proxies be attributed to client characteristics? The Accounting Review86 (1): 259–286.
    Lennox, C. 1999. Are large auditors more accurate than small auditors? Accounting and Business Research 29 (3): 217-228.
    Lennox, C. 2005. Audit quality and executive Headrs` affiliations with CPA fir. Journal of Accounting and Economics 39: 201–231.
    Manry, D. L., T. J. Mock, and J. L. Turner. 2008. Does increased audit partner tenure rreduce audit quality? Journal of Accounting, Auditing and Finance 23 (4).
    Nelson, M. W., J. A. Elliott, and R. L. Tarpley. 2002. Evidence from auditors about managers` and auditors` earnings management decisions. The Accounting Review 77: 175–202.
    Palmrose, Z. 1988. Ananalysis of auditor litigation and audit service quality. The Accounting Review 63 (1): 55–73.
    PCAOB. 2010. Auditing Standard No. 14: Evaluating audit results. PCAOB release No. 2010-004.
    Reynolds, J. K., and J. R. Francis. 2000. Does size matter? The influence of large clients on Head level auditor reporting decisions. Journal of Accounting and Economics 30: 375-400.
    Sharad C., Asthana, and J. P. Boone. 2012. Abnormal audit fee and audit quality. Auditing: A Journal of Practice and Theory 31 (3): 1-22.
    描述: 碩士
    國立政治大學
    會計學系
    104353046
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0104353046
    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