產業專家、會計師任期與盈餘管理關聯性之實證研究

碩士 === 國立政治大學 === 會計研究所 === 93 === This study uses the sample comprised of listed and OTC firms in Taiwan during 1994-2003 and examines the effects of auditor industry specialization, auditor tenure and the interaction on audit quality. I use discretionary accruals as proxies for audit quality and i...

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Main Author: 吳品慧
Other Authors: 郭弘卿
Format: Others
Language:zh-TW
Published: 2005
Online Access:http://ndltd.ncl.edu.tw/handle/61913153706368263765
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spelling ndltd-TW-093NCCU53850112015-10-13T11:12:51Z http://ndltd.ncl.edu.tw/handle/61913153706368263765 產業專家、會計師任期與盈餘管理關聯性之實證研究 吳品慧 碩士 國立政治大學 會計研究所 93 This study uses the sample comprised of listed and OTC firms in Taiwan during 1994-2003 and examines the effects of auditor industry specialization, auditor tenure and the interaction on audit quality. I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry. My empirical results provide evidence that industry specialist auditors can restrict accruals-based earnings management and explain the differentiation of audit quality more than industry specialist audit firms. About auditor tenure, I find that absolute discretionary accruals decline with auditor tenure and tenure traced at the longer auditor tenure is superior to shorter auditor tenure. The results show that longer auditor tenure enhances audit quality. In addition, a further analysis shows that the clients have motivations on income-decreasing earnings management, auditors can limit management’s ability to create reserve to manage future earnings. But the clients have motivations on income-increasing earnings management, the study did not provide sufficient evidences to explain that audit quality is improved with tenure. Besides, the result of empirical analysis support my estimation about the interaction between auditor industry specialization and auditor tenure. The industry specialist auditors mitigate earnings management more than nonspecialist auditors and don’t enhance audit quality through extending auditor tenure. 郭弘卿 2005 學位論文 ; thesis 0 zh-TW
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description 碩士 === 國立政治大學 === 會計研究所 === 93 === This study uses the sample comprised of listed and OTC firms in Taiwan during 1994-2003 and examines the effects of auditor industry specialization, auditor tenure and the interaction on audit quality. I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry. My empirical results provide evidence that industry specialist auditors can restrict accruals-based earnings management and explain the differentiation of audit quality more than industry specialist audit firms. About auditor tenure, I find that absolute discretionary accruals decline with auditor tenure and tenure traced at the longer auditor tenure is superior to shorter auditor tenure. The results show that longer auditor tenure enhances audit quality. In addition, a further analysis shows that the clients have motivations on income-decreasing earnings management, auditors can limit management’s ability to create reserve to manage future earnings. But the clients have motivations on income-increasing earnings management, the study did not provide sufficient evidences to explain that audit quality is improved with tenure. Besides, the result of empirical analysis support my estimation about the interaction between auditor industry specialization and auditor tenure. The industry specialist auditors mitigate earnings management more than nonspecialist auditors and don’t enhance audit quality through extending auditor tenure.
author2 郭弘卿
author_facet 郭弘卿
吳品慧
author 吳品慧
spellingShingle 吳品慧
產業專家、會計師任期與盈餘管理關聯性之實證研究
author_sort 吳品慧
title 產業專家、會計師任期與盈餘管理關聯性之實證研究
title_short 產業專家、會計師任期與盈餘管理關聯性之實證研究
title_full 產業專家、會計師任期與盈餘管理關聯性之實證研究
title_fullStr 產業專家、會計師任期與盈餘管理關聯性之實證研究
title_full_unstemmed 產業專家、會計師任期與盈餘管理關聯性之實證研究
title_sort 產業專家、會計師任期與盈餘管理關聯性之實證研究
publishDate 2005
url http://ndltd.ncl.edu.tw/handle/61913153706368263765
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