Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18799
標題: 會計師事務所及會計師個人之產業專精對盈餘管理之影響
The Effects of Industry Specialization by the Audit Firm or/and Auditor on Earnings Management
作者: 洪勁宇
Hung, Chin-Yu
關鍵字: Industry Specialization;產業專精;Earnings Management;Discretionary Accruals;Audit Quality;盈餘管理;裁決性應計數;審計品質
出版社: 會計學研究所
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摘要: 
由於國內審計環境與會計師個人較為攸關,但過去文獻皆以事務所觀點衡量審計品質,因此本研究分別以會計師事務所及會計師個人兩種層面,探討其對盈餘管理之影響。實證結果顯示,產業專精事務所與產業專精會計師所查核之客戶,其裁決性應計數之絕對值皆較非產業專精事務所與非產業專精會計師所查核之客戶為低,審計品質較高;若就產業專精事務所與產業專精會計師比較,則產業專精會計師所查核之客戶,其裁決性應計數之絕對值低於產業專精事務所,表示產業專精會計師抑制盈餘管理行為更為有效。此外,本研究亦發現產業專精定義的標準愈嚴苛,即市場佔有率愈高才能被認定為產業專精時,則產業專精能降低盈餘管理之實證結果愈能一致。

Due to the audit quality is subject to the quality of audit firms and auditors, hence, this research aims to examine to what extent the earnings management is influenced by these two factors. The empirical result is consistent with the notion that specialist audit firms or auditors mitigate absolute discretionary accruals more than nonspecialist audit firms or auditors. Further, the clients audited by specialist auditors have lower absolute discretionary accruals than clients that of being audited by specialist audit firms. It is, specialist auditors have greater impacts on earnings management prevention. The evidence also shows when the benchmark of specialist audit firms or auditors is set more rigid, which means the greater market share is occupied, the higher reduction in earnings management is supported that remains enormous consistency with previous literature.
URI: http://hdl.handle.net/11455/18799
其他識別: U0005-1207200620580800
Appears in Collections:會計學系所

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