| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第14卷第2期 Vol 14 No. 2 |
| 標題Title | 客戶重要性與審計品質－從簽證會計師角度分析Client Importance and Audit Quality: Audit-partner Level Analysis |
| 作者Authors | 李建然 陳信吉 湯麗芬Jan-Zan Lee Hsin-Chi Chen Li-Fen Tang |
| 出版日期Publish Date | 2013-11-30 |
| 摘要Abstract | 本研究旨在以會計抑制受查公司盈餘管理的程度作為審計品質的衡量變數， 探討會計師個人對單一客戶的經濟依賴度（以該客戶占簽證會計師所有客戶的比重 衡量）是否會影響會計師之審計品質，並進一步探討會計師對單一客戶經濟依賴度 對審計品質的影響在大型事務所與小型事務所是否有所差異。研究結果顯示，若以 主簽會計師個人作為衡量客戶重要性基礎，發現在大型會計師事務所中，客戶重要 性愈高，愈能抑制客戶向上調整盈餘的裁決性應計數；然而在小型事務所則呈現相 反的結果，客戶重要性愈高，愈會給予客戶向上調整盈餘的空間。但是若以副簽會 計師作為衡量客戶重要性的基礎，其與裁決性應計數絕對值、正的裁決性應計數或 負的裁決性應計數之間的關聯性並不顯著。此實證結果亦說明現行審計實務上，雖 採雙簽制度，但從客戶重要性對審計品質造成影響的角度觀察，主簽會計師才是與 審計品質有直接的關係。The aim of our study is to explore whether the individual auditor comprise their independence for economically important clients. We further examine whether the relationship between clients importance and audit quality in Big 4 audit firms is different from non-B 4 audit firms. Using the performance-adjusted discretionary accruals as a proxy of audit quality, we provide results that the more importance clients, the lower the positive performance-adjusted discretionary accruals is in Big 4 audit firms. But in non-Big 4 audit firms, we find the positive relationship between the client importance and positive performance-adjusted discretionary accruals. However, these findings do not existed if the client importance is measured by the second sign individual auditor. |
| 關鍵字KeyWords | 審計品質、客戶重要性、大型會計師事務所audit quality, Big 4 vs. non-Big 4, client importance |
| DOI(全文下載Download) | 10.6675/JCA.2013.14.2.02 |
| 相關文章Related Articles | 審計品質對上市公司盈餘管理之影響(The Effect of Auditor's Quality on Earnings Management) 會計師任期與審計品質(Auditor Tenure and Audit Quality) 失去客戶的威脅、客戶重要性與會計師事務所規模對審計人員獨立性之影響(The Influence of the Threat of Losing Clients, Client Importance, and Accounting Firm Size on Auditor Independence) 產業審計專家與獨立董監事對新發行公司債資金成本的影響(The Impact of Auditor Industry Specialization and Independent Directors / Supervisors on the Capital Cost of Newly Issued Corporate Bonds) 非審計服務、會計師任期與審計品質(Nonaudit Service, Audit Tenure and Audit Quality) 客戶重要性、非審計服務與會計師任期對審計品質之影響(The Impact of Client Importance, Non-audit Service, and Auditor Tenure on Audit Quality) 客戶重要性與租稅規避程度間之關聯性(The Association between Client Importance and Tax Avoidance) 非審計服務的提供是否會影響審計品質？企業社會 責任（CSR）報告確信服務與財務報表審計之例證(Does Providing Non-audit Service Impact Audit Quality? Evidence of Corporate Social Responsibility (CSR) Report Assurance and Financial Report Audit Quality) |