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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/64686


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64686


    Title: 審計品質對維持前期盈餘績效公司盈餘管理行為影響之研究
    Other Titles: The Effect of Audit Quality on Earnings Management to Sustain Recent Performance
    Authors: 張文瀞;周玲臺;林修葳
    Chang, Wen-Jing;Chou, Ling-Tai;Lin, William Hsiou-Wei
    Contributors: 會計系
    Keywords: 審計品質;盈餘管理;維持前期盈餘績效;裁量性應計數字
    audit quality;discretionary accruals;earnings management;sustaining recent performance
    Date: 2001-07
    Issue Date: 2014-03-19 17:13:14 (UTC+8)
    Abstract: 本文之目的是以管理者可自由裁量之應計數字作為盈餘管理之代理變數，藉審計人員產業別市場佔有率與產業別客戶集中度之綜合衡量捕捉審計品質，探討審計品質對維持前期盈餘績效公司盈餘管理行為的影響。研究設計特點是採用維持前期盈餘績效公司與控制組配對公司相比較，並將審計品質分成高品質與低品質兩個水準，以2×2群組比較方式完整探討盈餘管理與審計品質之關聯性。研究結果顯示，審計品質並未顯著影響維持前期盈餘績效公司的裁量性應計數字與前期盈餘門檻距離之關聯性。這或許可能是因高品質審計人員之保守心態，雖會限制增加所得之盈餘管理、卻忽略減少所得之盈餘管理所致。基於此，高審計品質查核的維持前期盈餘績效公司，其裁量性應計數字減低盈餘在權益評價過程之重要性。
    Relation: 證券市場發展季刊, 13(2), 31-70
    Data Type: article
    Appears in Collections:[會計學系] 期刊論文

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