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標題: The Influences of Auditor Size and Non-Audit Services on Earnings Conservatism
作者: 許永聲
關鍵字: 基礎研究;Auditor size;管理科學;Non-audit services;Audit quality;Auditor independence;Earnings conservatism
For the viewpoint of auditors' independent, if the non-audit services is associated withimpaired auditor independence and negatively affect the audit quality and a resultingreduction in earnings conservatism. But for the point of knowledge spillover of non-auditservices, non-audit services are associated with auditors' professional judgment andpositively affect the audit quality and earnings conservatism. Ruddock, Taylor, and Taylor(2006) indicated that the non-audit services are not associated with reduced earningsconservatism. They studied Australian capital market before the Sarbanes-Oxley Act of 2002enacted. This paper studies American capital market after the Sarbanes-Oxley Act of 2002enacted. This paper examines whether the provision of non-audit services by auditors isassociated with impaired auditor independence in the way of measuring earningsconservatism.Craswell (1995) indicated that big-4 audit firms' non-audit services do not impair auditorindependence for the reason of reputation. In advance, the paper examines whether the auditorsize will reduce the negative impact of non-audit services.

就會計師獨立性而言,非審計服務的提供將使會計師獨立性遭受損害而影響審計品質,會使財務報表品質較差,進而降低盈餘穩健程度。但就會計師提供非審計服務的知識外溢效果而言,非審計服務可以提升會計師的專業能力,進而提升審計品質與盈餘穩健程度。在這兩個不同影響方向的相互作用下,Ruddock,Taylor, and Taylor(2006)指出未預期非審計服務公費比率和穩健程度的降低之間並無法證實其關係,但其樣本取自於澳洲,且研究期間是於沙氏法案訂定之前,並不能說明主要資本市場在目前制度下的情況。因此本文將研究對象變更為較具效率的美國資本市場並選擇沙氏法案訂定後為研究期間,檢視會計師提供非審計服務是否會損害受查企業的盈餘穩健程度。Craswell(1995)認為大型事務所為維持其建立的聲譽,非審計服務的提供並不會影響其獨立性,非審計服務的提供影響審計品質及盈餘穩健程度的觀點並不是用於大型事務所。因此本文再檢視事務所規模差異是否會影響非審計服務與盈餘穩健程度之間的關係。
其他識別: NSC100-2410-H005-010
Appears in Collections:會計學系所

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