English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113822/144841 (79%)
Visitors : 51788692      Online Users : 551
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
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/34223
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/34223


    Title: 會計師同時提供非審計服務對其獨立性之影響-資訊使用者之認知
    Authors: 謝秉璟
    Contributors: 馬秀如
    謝秉璟
    Keywords: 獨立性
    非審計服務
    透鏡模型
    Date: 2006
    Issue Date: 2009-09-18 09:03:12 (UTC+8)
    Abstract: 傳統審計服務市場漸趨飽和,會計師事務所紛紛往非審計服務市場發展,非審計服務收入佔事務所收入比率越來越高。在安隆、世界通訊等會計舞弊案陸續爆發後,會計師同時提供非審計服務與審計服務是否會影響其獨立性,成為大眾關注之焦點。然而,非審計服務有許多種類,如記帳服務、評價服務、稅務諮詢服務及理財服務等;大眾亦有不同種類,如管制機關、實務界及學術界等。
    過去,實證研究對此議題之看法相當分歧,管制機關、財報使用者、實務界之看法亦然;另一方面,對於非審計服務之相關規範,我國與美國之規定並不相同。因此,本研究欲分析財報使用者與會計師實務界之看法,研究兩方對會計師提供非審計服務是否影響其獨立性之認知。本研究以國立大學研究所及大學部學生為受試對象,藉由問卷蒐集資料並採透鏡模型(Lens model)理論架構進行分析。
    本研究結果顯示:就整體受試者而言,會計師同時提供非審計服務,的確會影響受試者對會計師獨立程度之認知,惟非審計服務的種類不同時,其影響程度有異,以記帳服務、理財服務與評價服務的影響較重大,稅務諮詢服務較不重大;另一方面,就不同團體間受試者而言,不同團體之受試者,重視之線索均相同,均認為記帳服務、評價服務及理財服務會對會計師之獨立性造成嚴重的威脅,而稅務諮詢服務則對會計師獨立性之影響則較小,亦即不同團體間,其判斷線索之差異,並未達統計上顯著水準,各個團體在判斷政策上的差異,僅為線索重視程度的不同。
    Reference: 中文部分:
    江忠儀,2001,會計師獨立性規範之跨國比較暨我國遵行情況之研究,國立台灣大學管理學院會計研究所碩士論文。
    林松樹,2002,大陸台商對非審計服務需求之研究,國立台灣大學會計研究所碩士論文。
    杜榮瑞,1998,行為會計研究之回顧:問題與典範,中山管理評論,第六卷第二期:293-330。
    ______、蘇裕惠,1993,審計上的政策捕捉研究-透視模型之應用(上),會計研究月刊,第98期:106-110。
    ______、______,1993,審計上的政策捕捉研究-透視模型之應用(中),會計研究月刊,第99期:100-104。
    ______、______,1994,審計上的政策捕捉研究-透視模型之應用(下),會計研究月刊,第100期:125-128。
    胡靜妮,2002,非審計服務與會計師獨立性關係之實證研究,國立台北大學會計研究所碩士論文。
    陳兆宏,1987,變異數分析下的統計值-ω2值之介紹,會計評論第二十二期:120-145。
    陳兆宏,1988,審計人員內部控制判斷行為之研究-透視模型之應用,國立政治大學會計研究所碩士論文。
    陳春宏,1988,應收帳款內部控制評估與審計程式規劃之研究-審計人員之判斷行為,國立政治大學會計研究所碩士論文。
    黃馨儀,1998,會計師事務所提供非審計服務之研究,國立台灣大學管理學院會計研究所碩士論文。
    張益輔,2001,會計師事務所提供法律服務對審計人員獨立性之影響,國立政治大學會計研究所碩士論文。
    張肇夫,2003,企業非審計服務需求對會計師獨立性影響之研究,淡江大學會計研究所碩士論文。
    彭尚武,2002,恩隆事件後會計師事務所非審計服務供需相關之研究,雲林科技大學企業管理所碩士論文。
    蔡慧玲,1998,企業對會計師事務所非審計服務之需求研究,國立台灣大學會計學研究所未出版碩士論文。
    英文部分:
    Antle, R., P.A. Griffin., D.J. Teece, and O.E. Williamson. 1997. An economic
    analysis of auditor independence for a multi-client, multi-service public
    accounting firm, a report prepared on behalf of the AICPA in connection
    with the presentation to the independence standards board of “Serving the
    public interest: A new conceptual framework for auditor independence”, The Law & Economics Consulting Group, Inc., Berkeley.
    Arrunada, B. 1999. The provision of non-audit services by auditors: Let the market evolve and decide. International Review of Law and Economics 19: 513-537.
    Ashbaugh, H., R. LaFond, and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review 78(3): 611-639.
    Ashton, R. H. 1974. An experimental study of internal control judgment. Accounting Research 12: 143-157.
    ________, and A. Hubbard. 1982. Human information processing in accounting. American Accounting Association.
    Beck, P. J., T. J. Frecka, and I. Soloman. 1988. A model of the market for MAS and audit services: Knowlwdge spillovers and auditor-auditee bonding. Journal of Accounting Literature 7: 50-64.
    DeAngelo, L. E. 1981. Auditor independence, low balling, and disclosure regulation. Journal of Accounting and Economics 3: 113-127.
    DeFond, M. L., K. Raghunandan, and K. R. Subramanyam. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern
    audit opinions. Journal of Accounting Research 40(4): 1247-1274.
    Dopuch, N., R. R. King, and R. Schwartz. 2003. Independence in appearance and in fact: An experimental investigation. Contemporary Accounting Research 20:79-114.
    Duh, R.R., W.C. Lee, C.C. Lin, and J.P. Chu. 2006. An experimental study on non-audit service and auditor judgment: The Procomp effect. Paper presented at 2006 American Accounting Association Annual Meeting. Washington D.C., USA.
    Duh, R.R., W.C. Lee, and C.Y. Hua. 2006. Non-audit service and auditor independence: An examination of the Procomp effect. Paper presented at 2006 Pacific Basin Conference on Economics, Finance and Accounting. Taipei, Taiwan.
    Firth, M. 1997. The provision of nonaudit services by accounting firms to their audit clients. Contemporary Accounting Research 14(summer): 1-21.
    ________. 2002. Auditor-provided consultancy services and their associations with audit fees and audit opinions. Journal of Business Finance & Accounting 29: 661-694.
    Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fee for nonaudit services and earnings management. The
    Accounting Review 77: 71-105.
    Gramling, A. A., J. W. Schatzberg, and W. A.Wallace. 1996. The role of undergraduate auditing coursework inreducing the expectations gap. Accounting
    Education 11:131-133.
    Krishnan, J., H. Sami, and Y. Zang. 2005. Does the provision of nonaudit services affect investor perceptions of auditor independence? Auditing: A Journal of Practice & Theory 24(2): 111-135.
    Libby, R., and B. L. Lewis. 1982. Human information processing research in accounting. Accounting, Organization and Society 7: 231-285.
    Mckinley, S., K. Pany, and M. J. Reckers. 1985. An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions. Journal of Accounting Research 23(Autumn): 887-895.
    Parkash, M. and C. Venable. 1993. Auditee incentives for auditor independence: The case of non-audit services. The Accounting Review 68: 113–133.
    Pany, K., and P. M. Reckers. 1983. Auditor independence and nonaudit services. Journal of Accounting and Public Policy 2(Spring): 43-62.
    Palmrose, Z. V. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research 24: 405-411.
    Reckers, M. J., and A. J. Stagliano. 1980. The CPA’s nonaudit services. The CPA Journal 50(February): 25-28.
    Scheiner, J. H., and J. E. Kiger. 1982. An empirical investigation of auditor involvement in non-audit services. Journal of Accounting Research (Autumn): 482-496.
    Scheiner, J. H. 1984. An empirical assessment of the impact of SEC nonaudit service disclosure requirement on independent auditors and their clients. Journal of Accounting Research 22(Autumn): 789-797.
    Securities and Exchange Commision(SEC). 2000. Final Rule: Revision of the Commision’s Auditor Independence Requirements. Release Nos. 33-7919; 34-43602; 35-27279; IC-24744; IA-1911;FR-56. Washiton, D. C.: Government Printing Office.
    ________. 2003. Final Rule: Strengthening the Commision’s Requirements Regarding Auditor Independence. Release Nos. 33-8183; 34-47265; 35-27642; IC-25915; IA-2103; FR-68. Washiton, D. C.: Government Printing Office.
    Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22: 679–702.
    Description: 碩士
    國立政治大學
    會計研究所
    93353018
    95
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0093353018
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    File Description SizeFormat
    35301801.pdf54KbAdobe PDF2751View/Open
    35301802.pdf71KbAdobe PDF2784View/Open
    35301803.pdf85KbAdobe PDF2796View/Open
    35301804.pdf242KbAdobe PDF2760View/Open
    35301805.pdf141KbAdobe PDF22819View/Open
    35301806.pdf233KbAdobe PDF22826View/Open
    35301807.pdf219KbAdobe PDF21171View/Open
    35301808.pdf191KbAdobe PDF2815View/Open
    35301809.pdf104KbAdobe PDF2887View/Open
    35301810.pdf67KbAdobe PDF21144View/Open
    35301811.pdf223KbAdobe PDF22247View/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