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| Title: | 關係人交易、審計品質與會計師屬性
Related Party Transactions, Audit Quality and Auditor Attributes |
| Authors: | 熊芳瑩 |
| Contributors: | 周玲臺
熊芳瑩 |
| Keywords: | 關係人交易
審計品質
專業屬性
四大事務所
產業專家
related party transactions
audit quality
auditor attributes
big 4 audit firms
industry specialist audit firms |
| Date: | 2013 |
| Issue Date: | 2014-08-12 14:01:23 (UTC+8) |
| Abstract: | 近來陸續爆出的舞弊案件已連帶引起了社會大眾對關係人交易行為的注意。本文先探討審計品質與關係人交易之關聯性，而實證結果顯示關係人銷貨、進貨、應收款項與應付款項交易與審計品質皆呈負向關係，足見關係人交易之查核是困難的。因此本文期望透過外部審計人員的專業屬性來降低關係人交易對審計品質產生的不良影響，提升投資人對公司財務報導的信任。過去文獻針對會計師專業屬性部分，指出會計師事務所規模愈大以及產業專精程度愈高者，具備較佳的查核品質。研究結果顯示當關係人銷貨、進貨及應收款項交易係由四大會計師事務所或產業專家會計師事務所查核時，因大型會計師事務所或產業專家會計師事務所具備較佳會計師專業屬性，能抑制或減少關係人交易對審計品質之負面影響，而提升財務報表之審計品質。
Numerous financial reporting frauds over recent years have made related party transactions the center of public attention. We first investigate the association between related party transactions and audit quality (proxied by discretionary accruals), and find that four kinds of related party transactions (including sales to related parties, purchases from related parties, accounts receivable from related parties and payable to related parties) all have negative impacts on audit quality. We posit that (1) external auditing is a monitoring mechanism to reduce audit quality decline caused by related party transactions, and (2) auditor attributes including big 4 audit firms and industry specialist audit firms can mitigate the audit quality decline thereof. Empirical results show that companies audited by big 4 or industry specialist audit firms, whose sales to related parties, purchases from related parties and accounts receivable from related parties show significantly smaller negative impacts on audit quality than companies not audited by big 4 or industry specialist audit firms. |
| Reference: | 中文文獻
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2.李建然、陳信吉與湯麗芬，2013，客戶重要性與審計品質－從簽證會計師角度分析，當代會計，第14 卷，第2 期：147-174。
3.許智順、簡俱揚、黃媺婷與陳燕錫，2012，產業專家會計師事務所對關係人交易之影響，商管科技季刊，第13 卷，第2 期：99-129。
4.葉銀華、蘇裕惠、柯承恩與李冠德，2003，公司治理機制對關係人交易的影響，證券市場發展季刊，第15 卷，第4 期：69-109。
5.廖秀梅、王貞靜與戚務君，2012，一套臺灣完整的審計公費資訊告訴我們什麼？中華會計學刊，第8 卷，第1 期：49-88。
6.廖秀梅、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。
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| Description: | 碩士
國立政治大學
會計研究所
99353013
102 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0993530131 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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