淡江大學機構典藏:Item 987654321/64252
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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/64252


    Title: The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?
    Other Titles: 審計失敗對會計師保守主義的影響:ENRON案是否存在產業蔓延效果?
    Authors: 陳慶隆;傅鍾仁;張福星
    Contributors: 淡江大學會計學系
    Keywords: 審計失敗;保守主義;蔓延效果;裁決性應計數;Contagion effect;Audit failure;Discretionary accruals;Conservatism
    Date: 2005-01
    Issue Date: 2013-03-12 13:14:22 (UTC+8)
    Publisher: 臺北市:政治大學會計系財團法人李先庚會計文教基金會
    Abstract: 在面對不利的審計環境時,會計師對客戶的會計選擇會趨於保守以降低訴訟風險。在Enron案的衝擊下,各界對於審計品質的質疑可能導致會計師簽證行為的改變。本文以產業蔓延效果的角度探討我國會計師的簽證行為是否因Enron案的衝擊而趨於保守。實證結果顯示Enron案發生後,財務報表的裁決性應計數,有顯著降低。並且,會計師簽發標準式無保留意見的數量亦顯著低於該案發生之前。因與Enron公司的簽證會計師事務所Andersen有聯盟的合作關係,勤業會計師事務所在事件之復簽發標準式無保留意見的數量,亦顯著低於未受牽連的其他會計師事務所。此結果意味Enron案的確對我國會計師的簽證行為產生衝擊。整體而言,受到Enron案的蔓延衝擊,我國會計師普遍採取較為保守的簽證行為。
    Relation: 會計評論=International Journal of Accounting Studies 40,頁31-67
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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