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    Title: 由企業失敗探討審計價值之所在-以臺灣企業為例
    Other Titles: An empirical study on the value of audit: evidence from the enterprises in Taiwan
    Authors: 陳信宇;Chen, Hsin-yu
    Contributors: 淡江大學會計學系碩士班
    蔡信夫;Tsai, Hsin-fu
    Keywords: 企業失敗;審計失敗;企業價值;審計價值;股價反應;Business failure;Audit failure;firm value;audit value;stock market reaction
    Date: 2008
    Issue Date: 2010-01-11 04:19:10 (UTC+8)
    Abstract: 近年來,台灣發生多起的企業與審計失敗案例,2004年博達、訊碟等企業引發了一連串的地雷股效應,在弊案爆發後,博達案前後多位會計師被分別處以停止簽證業務等處分,在2007年初,國內又爆發力霸、嘉食化及中華商銀掏空等弊案,其中簽證力霸及嘉食化的兩位簽證會計師更被撤銷公開發行公司簽證之核准的處分。由於弊案的不斷發生,對會計師業及資本市場均造成嚴重的衝擊,投資人甚至懷疑財務報表審計是否有存在的必要性及價值。
    本研究主要涵蓋以下兩個主題:1.運用股價估算發生企業且審計失敗上市公司之企業價值和審計價值。2.針對民國91~96年曾經違反證交法而被懲戒會計師為研究對象,探討審計失敗事件對會計事務所客戶股價之影響。發生企業失敗且審計失敗的公司,從企業失敗宣告日起,至會計師懲戒公告日後7天,其股價呈現下跌狀態,其股價均低於基準期之平均股價。在發生審計失敗對客戶股價方面的實證結果指出,當發生審計失敗時,受懲戒會計師事務所的客戶在事件期有顯著負的累積異常報酬,而且其他事務所之客戶亦遭受波及,表示審計失敗事件對會計師事務所戶之客戶來說具有外溢效果;若就個別受懲戒的會計師而言,則外溢效果較不明顯。
    This thesis examines two principal research issues: First, the present study makes use of stock prices for TSE-listed companies of which a business and audit failure takes place as reported in the press to estimate firm value and audit value . Second, the study examines the effect of accounting scandals on client firms stock price.
    Empirical findings are as follows: Concerning the first research issue, for the entire sample, the present study finds that the business and audit failure firms during the period from the date of reporting in the press to 7 transaction days after the date in CPA sanction have registered reduction in firm value and audit value. Moreover, the magnitude of reduction has reached statistical significance. Regarding the client stock price reaction, our results show that the client firms of the disciplined CPA firms would have more negative cumulative abnormal returns than those of other CPA firms. This indicates that the audit failure has spillover effect. However, the client firms of the disciplined auditor have no more significant market reaction than others CPA.
    Appears in Collections:[會計學系暨研究所] 學位論文

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