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dc.contributorYun-Sheng Hsuen_US
dc.contributor.authorShiau-Ping Lien_US
dc.identifier.citation李建然、許書偉與陳政芳,2003,「非審計服務與異常應計數之關聯性研究」,會計評論,第37期:1-30。 李建然與陳政芳,2004年,「客戶重要性與盈餘管理:以五大事務所組別為觀察標的」,會計評論,第38期。 官月緞與郭子建,2011,「客戶重要性、非審計服務與會計師任期對審計品質之影響」,當代會計,第12卷第1期:1-30。 林松宏與洪曼瑜,2009,「審計人員穩健與盈餘管理關係之研究: 自我選擇模型之應用」,國立成功大學,會計學研究所碩士論文。 林凱薰、張瑀珊與王貞靜,2010,「盈餘管理誘因、實質盈餘管理與應計項目盈餘管理之關聯性:中國大陸的證據」,會計理論與實務研討會論文集,12月:1267-1294。 姜家訓與楊雅雯,2005,「會計師事務所之產業專精及查核年資與盈餘品質之關係」,當代會計,第六卷第1期:23-60。 戚務君、王貞靜與黃隆建,2010,「實質盈餘管理行為之研究」,會計理論與實務研討會論文集,12月:1135-1160。 許永聲、陳信吉與陳琬菁,2013,「董事會特性與盈餘管理之選擇行為」,會計評論,第57期:39-72。 陳慶隆與高珮洹,2012,「會計彈性對公司策略性盈餘報導之影響」,國立雲林科技大學,會計系碩士論文。 楊炎杰與官月緞,2006年,「客戶重要性與非審計服務是否影響審計品質?Enron後的觀察」,會計評論,第43期,頁27-61。 廖秀梅與洪筱雯,2010,「非審計服務、會計師任期與審計品質」,當代會計,第11卷第2期:151-178。 Abarbanell, J . S., and R. Lehavy. 2003. Biased forecasts or biased earnings? The role of earnings management in explaining apparent optimism and inefficiency in analysts' earnings forcasts. Working paper, University of North Carolina, Chapel Hill. Antle, R. 1984. Auditor independence. 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dc.description.abstractThe study explores the manager's choice among classification shifting, accrual-based earnings management, and real earnings management. Specifically, it examines whether firms with less flexibility in classification shifting would increase the use of accruals-based earnings management and the real earnings management, and whether firms with less flexibility in accrual-based earnings management increase the use of real earnings management. It also examines the effect of auditor size and non-audit services on the choice of earnings management mechanisms. The results show that if the choice of classification shifting is impeded, the company is more likely to use accruals-based earnings management and real earnings management. And if the choice of accruals-based earnings management is restricted, the company is more likely to use real earnings management. In addition, the empirical results fail to show that unexpected non-audit fees are associated with the choice of classification earnings management or accruals-based earnings management. The empirical results support that unexpected non-audit fees are associated with the choice of real earnings management. However, when the choice of classification shifting is impeded, the study finds that accruals-based earnings management is affected by unexpected non-audit fees and auditor size. If the choice of accrual-based earnings management is restricted, real earnings management is affected by unexpected non-audit fees and auditor size. When the choice of classification shifting is impeded, real earnings management is affected by unexpected non-audit fees. When the choice of classification shifting is impeded, accrual-based earnings management or real earnings management are affected by auditor size. When the choice of accrual-based earnings management is restricted, real earnings management is affected by auditor size.en_US
dc.description.abstract本研究首先探討分類變動、應計項目盈餘管理、實質盈餘管理三種盈餘管理方法之選擇行為。討論當企業存在盈餘管理之動機時,在分類變動受限之情況下,是否會增加利用應計項目盈餘管理及實質盈餘管理;而在應計項目盈餘管理受限之情況下,是否會增加利用實質盈餘管理。另外,本研究再探討事務所規模及非審計服務,對於企業利用分類變動、應計項目盈餘管理、實質盈餘管理三種盈餘管理之選擇行為是否產生影響。 實證結果發現,當企業存在盈餘管理之動機時,會同時利用分類變動、應計項目盈餘管理、實質盈餘管理等盈餘管理方法。且在分類變動受限之情況下,企業會增加利用應計項目盈餘管理與實質盈餘管理,在應計項目盈餘管理受限之情況下,會增加利用實質盈餘管理。未預期非審計服務公費並不會影響企業分類變動盈餘管理或應計項目盈餘管理的程度,而未預期非審計服務公費影響企業實質盈餘管理之程度,則獲得支持。在分類變動受限之情況下,未預期非審計服務公費會影響企業增加利用應計項目盈餘管理,且會受到事務所規模影響。在應計項目盈餘管理受限之情況下,未預期非審計服務公費會影響企業增加利用實質盈餘管理之程度,且會受到事務所規模影響。在分類變動受限之情況下,未預期非審計服務公費會影響企業增加利用實質盈餘管理之程度。而在分類受限之情況下,事務所規模會影響企業增加利用應計項目盈餘管理或實質盈餘管理之程度,在應計項目盈餘管理受限之情況下,事務所規模會影響企業增加利用實質盈餘管理之程度。zh_TW
dc.description.tableofcontents摘要 I ABSTRACT II 第一章 緒論 1 第一節 研究背景 1 第二節 研究動機與目的 2 第三節 研究結論 3 第四節 研究架構與流程 4 第二章 文獻探討與假說建立 6 第一節 盈餘管理類型 6 第二節 盈餘管理方法之選擇 8 第三節 非審計服務與盈餘管理之選擇行為 10 第四節 事務所規模與盈餘管理之選擇行為 13 第三章 研究設計 16 第一節 樣本說明與資料來源 16 第二節 實證模型建立 18 第三節 變數定義與衡量 21 第四章 實證結果 31 第一節 敘述統計分析 31 第二節 迴歸分析結果 35 第五章 結論、貢獻與限制 43 第一節 結論 43 第二節 研究貢獻與限制 43zh_TW
dc.subjectAuditor sizeen_US
dc.subjectNon-audit servicesen_US
dc.subjectUnexpected non-audit feesen_US
dc.subjectClassification shiftingen_US
dc.subjectAccruals-based earnings managementen_US
dc.subjectReal earnings managementen_US
dc.titleAuditor Size, Non-audit Services and the Choice of Earnings Managementen_US
dc.typeThesis and Dissertationen_US
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