政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/129210
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113822/144841 (79%)
Visitors : 51818668      Online Users : 491
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/129210


    Title: 會計師與管理階層之年資及學歷程度差異對審計品質之影響 ―以非四大會計師事務所為例
    The Effect of the Experience and Education Mismatch Between CPAs and CFOs on Audit Quality -Evidence from Non-Big4 Audit Firms
    Authors: 陳昱安
    Chen, Yu-An
    Contributors: 張祐慈
    Chang, Yu-Tzu
    陳昱安
    Chen, Yu-An
    Keywords: 審計品質
    年資差異
    學歷程度差異
    非四大會計師事務所
    Audit quality
    Experience mismatch
    Education mismatch
    Non-big 4 audit firms
    Date: 2019
    Issue Date: 2020-04-06 14:43:17 (UTC+8)
    Abstract: 本研究將影響審計品質之因素從個人觀點放到雙方，檢視選擇非四大會計師事務所查核之上市櫃公司，在其管理階層具有較高之盈餘管理動機之情況下，會計師與財務長之間年資差異與學歷程度差異是否影響審計品質。實證結果顯示，整體而言，會計師年資大於財務長年資越多，越能夠抑制管理階層操縱盈餘向上與向下，審計品質越佳；而會計師與財務長之學歷程度差異對於審計品質則無任何影響。從非四大會計師事務所的觀點而言，在審計業務資源較不足之情況下，未來可以年資差異作為人力調派之參考，以提升審計品質。
    This study investigates whether experience mismatch and education mismatch between CPAs and CFOs affect audit quality by using a sample of listed companies audited by non-big 4 audit firms during 2010-2017. The empirical results indicate that the audit quality is higher when CPAs have more working experience than do CFOs and that there is no association between the education mismatch and audit quality. The implication is that to enhance audit quality, a non-Big 4 audit firm with insufficient auditing resources may take CPAs’ working experience, relative to CFOs’, into consideration while assigning the CPAs to engagements.
    Reference: 一、中文文獻
    王鐘霆，2006，上市（櫃）公司會計師事務所選擇及其審計品質，臺北大學會計研究所碩士論文。

    李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24卷第4期（10月）：103-126。

    李建然與林秀鳳，2013，大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討―控制自我選擇偏誤的重要性，中華會計學刊，第9卷第1期（1月）：77-110。

    李建然與高惠松，2007，會計師事務所人力資本與審計品質之關聯性研究，人力資源管理學報，第7卷第3期（9月）：45-64。

    邱秀清，2002，會計師事務所規模對審計品質之影響，商學學報，第10卷：11-27。

    張文瀞，2001，審計品質對上市公司盈餘管理之影響，當代會計，第2卷第2期：195-214。

    二、英文文獻
    Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research: 503-527.

    Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22(2): 71-97.

    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.

    Bennett, G. B., and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review 88(1): 31-50.

    Benston, G. 1975. Accountant’s integrity and financial reporting. Financial Executive 43(8): 10-14.

    Berger, A. N., T. Kick, and K. Schaeck. 2014. Executive board composition and bank risk taking. Journal of Corporate Finance 28: 48-65.

    Bertrand, M., and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118(4): 1169-1208.

    Carcello, J. V., and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review 88(5): 1511-1546.

    Carey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81(3): 653-676.

    Casterella, J. R., J. R. Francis, B. L. Lewis, and P. L. Walker. 2004. Auditor industry specialization, client bargaining power, and audit pricing. Auditing: A Journal of Practice & Theory 23(1): 123-140.

    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, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85(1): 127-158.

    Chi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting & Economics 1(1): 65-92.

    Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78(4): 931-955.

    DeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17(1-2): 113-143.

    DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(3): 183-199.

    DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61(3): 400.

    Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. Accounting Review: 193-225.

    DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58(2-3): 275-326.

    Dollinger, M. J. 1984. Environmental boundary spanning and information processing effects on organizational performance. Academy of Management Journal 27(2): 351-368.

    Dopuch, N., and D. Simunic. 1982. Competition in auditing: An assessment. Fourth Symposium on Auditing Research 401: 405. Urbana, IL: University of Illinois.

    Doyle, J. T., W. Ge, and S. McVay. 2007. Accruals quality and internal control over financial reporting. The Accounting Review 82(5): 1141-1170.

    Dye, R. A. 1993. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101(5): 887-914.

    El-Dyasty, M. M. 2004. Accounting profession and web assurance service. Available at SSRN 484282.

    Emby, C., and R. A. Davidson. 1998. The effects of engagement factors on auditor independence: Canadian evidence. Journal of International Accounting, Auditing and Taxation 7(2): 163-179.

    Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18(2):17-34.

    Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors` fees for nonaudit services and earnings management. The Accounting Review 77(s-1): 71-105.

    Fudenberg, D., and J. Tirole. 1995. A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy 103(1): 75-93.

    Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80(2): 585-612.

    Goldman, A., and B. Barlev. 1974. The auditor-firm conflict of interests: Its implications for independence. The Accounting Review 49(4): 707-718.

    Gore, A., S. Matsunaga, and P. E. Yeung. 2007. The relation between financial monitoring and incentives for chief financial officers. Unpublished Working Paper, George Washington University.

    Graham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40(1-3): 3-73.

    Graham, J., and C. Harvey. 2002. How do CFOs make capital budgeting and capital structure decisions? Journal of Applied Corporate Finance 15(1): 8-23.

    Gramling, A. A., and D. N. Stone. 1998. A review and evaluation of industry concentration, specialization, experience, and knowledge research in auditing. Specialization, Experience, and Knowledge Research in Auditing (July).

    Gul, F. A., D.Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88(6): 1993-2023.

    Hambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9(2): 193-206.

    Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7(1-3): 85-107.

    Hoitash, R., M. M. Krishnan, and S. Sankaraguruswamy. 2002. Earnings quality and price quality. Srinivasan, Earnings Quality and Price Quality (July).

    Hsieh, Yung-Ming, and Y. C. Tsai. 2004. “Do auditors mitigate earnings management in audit process?” Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore.

    Kellogg, R. L. 1984. Accounting activities, security prices, and class action lawsuits. Journal of Accounting and Economics 6(3): 185-204.

    Kinney, W. R., R. D. Martin, and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing 13(1): 149-156.

    Klein, B., and K. Leffler. 1981. The role of price in guaranteeing quality. Journal of Political Economy 89(4): 615-641.

    Kofman, F., and J. Lawarrée. 1996. On the optimality of allowing collusion. Journal of Public Economics 61(3): 383-407.

    Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39(1): 163-197.

    Lennox, C. S. 1999. Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance & Accounting 26(7‐8): 779-805.
    Myers, J. N., L. A. Myers, and T. C. 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.

    Nelson, M., and H. T. Tan. 2005. Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory 24(s-1): 41-71.

    Palmrose, Z. V. 1988. 1987 Competitive Manuscript Co-Winner: An analysis of auditor litigation and audit service quality. Accounting Review: 55-73.

    Parkash, M., and C. F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. Accounting Review: 113-133.

    Reynolds, J. K., and J. R. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30(3): 375-400.

    Roychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3): 335-370.

    Schipper, K. 1989. Earnings management. Accounting Horizons 3(4): 91.

    Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research: 679-702.

    Tihanyi, L., A. E. Ellstrand, C. M. Daily, and D. R. Dalton. 2000. Composition of the top management team and firm international diversification. Journal of Management 26(6): 1157-1177.

    Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing 13(2): 56.

    Vroom, V. H., and B. Pahl. 1971. Relationship between age and risk taking among managers. Journal of Applied Psychology 55(5): 399.

    Warfield, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20(1): 61-91.

    Watts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. New Jersey: Prentice-Hall.

    Wiersema, M. F., and K. A. Bantel. 1992. Top management team demography and corporate strategic change. Academy of Management Journal 35(1): 91-121.

    Zhang, X. F. 2007. Accruals, investment, and the accrual anomaly. The Accounting Review 82(5): 1333-1363.
    Description: 碩士
    國立政治大學
    會計學系
    106353015
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106353015
    Data Type: thesis
    DOI: 10.6814/NCCU202000371
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File Description SizeFormat
    301501.pdf1867KbAdobe PDF2391View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    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 ©   - Feedback