题名

重大非審計服務與審計品質－來自內部控制專案審查之證據

并列篇名

The Association between Substantial Non-Audit Services and Audit Quality: Evidence from Special Audit of Internal Control System

DOI

10.6538/TAR.2013.0901.04

作者

廖益興(Yi-Hsing Liao)；單騰笙(Teng-Sheng Sang)；林秀鳳(Hsiu-Feng Lin)

关键词

非審計服務 ； 審計品質 ； 傾向分數配對法 ； non-audit services ； audit quality ； propensity score matching method

期刊名称

中華會計學刊

卷期/出版年月

9卷1期（2013 / 01 / 01）

页次

111 - 158

内容语文

繁體中文;英文
中文摘要

提供非審計服務是否一定會對會計師的獨立性或審計品質構成威脅，長久以來一直存有爭議。本研究旨在從會計師抑制盈餘管理的角度，探討當會計師接受客戶審計委任又額外執行內部控制專案審查此一重大非審計服務時，財務利益的誘因是否將減損當年度的審計品質。實證結果發現，經由傾向分數配對法（propensity score matching method）控制非審計服務內生性特徵後，在博達案前，會計師同時執行內部控制專案審查時，其審計品質相對變得較差，即使改以Heckman（1979）兩階段估計法控制非審計服務內生性情況下，實證結論仍然維持不變，支持準租利益威脅獨立性的論點。
主题分类 社會科學 > 財金及會計學
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  2. 詹凌菁、彭火樹、郭翠菱、吳安妮(2016)。臺灣會計領域研究之回顧與展望。管理學報，33(1)，139-187。
  3. 鄭國枝、陳皆碩、康湘婷(2016)。會計師產業簽證經驗與簽證工作量對財務報表重編之影響。中山管理評論，24(1)，153-198。
  4. (2016).The effect of mandatory disclosure requirements and disclosure types of auditor fees on earnings management: Evidence from Taiwan.Asia Pacific Management Review,21(4),181-195.
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