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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/33591


    Title: 我國強制會計師輪調制度與盈餘管理關聯性之實證研究
    Other Titles: An empirical study of association between mandatory auditor rotation and earnings management
    Authors: 任豈明;Jen, Chi-ming
    Contributors: 淡江大學會計學系碩士班
    蔡信夫;Tsai, Hsin-fu
    Keywords: 強制會計師輪調;自願性會計師更換;裁決性應計數;盈餘管理;Mandatory Auditor Rotation;Spontaneous Auditor Change;Discretionary Accruals;Earnings Management
    Date: 2007
    Issue Date: 2010-01-11 04:19:05 (UTC+8)
    Abstract: 我國目前實施之強制會計師輪調制度,不同於美國的會計師事務所所間輪調,而係採事務所所內定期輪調之方式。故本研究之目的即在探討:(1)我國實施強制會計師所內輪調之公司當年度與前一年度及當年度無須實施會計師輪調之公司,其裁決性應計數(做為管理當局盈餘管理之替代變數)是否有顯著差異,以檢視公司施行輪調制度是否會對公司管理階層所進行之盈餘管理產生影響;(2)實施會計師輪調制度一年後又「自願性」換回輪調前原任會計師之公司,當年度與其前一年度及當年度輪調後未再更換會計師之公司,其裁決性應計數是否有顯著差異,以檢視原會計師回任之情形對公司管理階層在財務報表之盈餘管理是否有所影響。
    實證結果顯示:(1)實施強制會計師輪調之公司當年度裁決性應計數絕對值顯著大於輪調之前,但實施會計師輪調與無須實施輪調之公司其裁決性應計數則無顯著差異,因此輪調制度之實施似乎無法能夠較為有效抑制管理當局之盈餘管理;(2)實施輪調一年後又自願性換回原會計師之公司當年度裁決性應計數絕對值則顯著小於回任之前一年度及當年度實施輪調後會計師未再更換之公司,故公司自願性換回輪調前之原任會計師反而使管理當局之盈餘管理受到較有效地監督與抑制,對於提升財報盈餘品質具有正面助益。
    Different from U.S.A., the mandatory rotation requirement in Taiwan is only within the same audit firm. Therefore, the purpose of this study is to examine the effect of mandatory auditor rotation within the same audit firm on corporate earnings management. We examine (1) the significance of differences between absolute discretionary accruals before and after mandatory auditor rotation and between firms that are required to rotate and those not subject to requirements ; (2) the significance of differences between absolute discretionary accruals before and after original auditor resumes (who is rotated one year earlier) and between firms that spontaneous change to original auditor and others remain the same auditor after mandatory rotation.
    Our result indicates that :(1) the absolute discretionary accruals after mandatory auditor rotation are significantly higher than before mandatory auditor rotation, and we find no significant evidence of absolute discretionary accruals between firms that are required to rotate and those not subject to requirements ;(2) the absolute discretionary accruals after original auditor resume are significantly lower than before original auditor resume and firms remain the same auditor. Therefore, original auditor resumes can lead to improvements on earnings management after mandatory rotation.
    Appears in Collections:[會計學系暨研究所] 學位論文

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