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論文中文名稱:運用班佛法則檢驗四大會計師事務所審計品質與法規對公司盈餘管理之影響 [以論文名稱查詢館藏系統]
論文英文名稱:A study on examining the effect of auditor’s quality and financial regulations on earnings management by utilizing Benford's law [以論文名稱查詢館藏系統]
院校名稱:臺北科技大學
學院名稱:管理學院
系所名稱:經營管理系碩士班
畢業學年度:100
出版年度:101
中文姓名:邱定慧
英文姓名:Ting-Hui Chiu
研究生學號:99578013
學位類別:碩士
語文別:中文
口試日期:2012-07-10
論文頁數:73
指導教授中文名:林鳳儀
指導教授英文名:Feng-Yi Lin
口試委員中文名:吳斯偉;葉金成;張石柱
口試委員英文名:Sz-Wei Wu;Jin-Chen Yeh;Shih-Ju Chang
中文關鍵詞:班佛法則審計品質盈餘管理
英文關鍵詞:Benford’s Lawindow dressingAudit opinionAuditing Quality
論文中文摘要:近十年許多企業發生財務舞弊事件,大多是經營者的金融倫理不佳引起。以博達案與安隆案為例,將財務報表進行窗飾行為,企圖將虧損的財務狀況將其掩飾,造成企業內部員工、投資人以及會計師事務所其財產與聲譽的損失。因此各國政府,制定較嚴謹的金融法規約束企業內部資訊揭露與確保會計人員獨立性。本研究將稅後淨利與營業收入淨額以班佛法則進行分析,並以中國及台灣為樣本驗證企業窗飾行為。利用班佛法則的位數法則之特性,偵測當金融法規制定後,是否能有效約束企業對於財務報表的操弄以及較高的審計品質是否能有效阻止投機性盈餘管理行為。本研究分析後發現當金融法規制定後,企業對於財報窗飾行為相較於制定前程度較低,表示法規之有效性;除此之外,四大會計師事務提出無保留意見書之財報數據的調整進位現象較非四大會計事務所低,表示四大會計師事務所審計品質較佳。本文結果可提供金融法規制定單位與會計師專業之管制單位重新思考法規與審計人員對財務報告資訊品質之貢獻。
論文英文摘要:Benford’s Law is a digital methodology. It been widely used to detect financial issues in recent 20 years. In this study, we detect enterprises behavior of window dressing, and evaluate recent finance regulation such as U.S. “The Sarbanes-Oxley Act “to prevent financial fraud of enterprises and enhance firms’ internal control. Besides strict regulations imposed for auditors to make auditing opinions. Moreover, we separate listed companies’ auditing opinion by big 4/non-big 4 CPA firms. The results show that audit opinion expressed by non-big 4 CPA firms would occur more earning management than others.
This study, with Benford’s law, examines the net income, operating revenue of Taiwan and Shenzhen, China. We certify strict finance regulation and auditing opinion of big 4 CPA firms that restrain listed companies window dressing behavior. The conclusions are: first, stricter finance regulation make companies prevent from window dressing behavior more efficiently and could futher enhance CPA’s auditing ability. Besides Big 4 CPA firms perform better auditing quality especially in first and forth digit financial statements. By utilizing Benford’s law, we conclude that digit analysis can further assist auditors to enhance financial statement accuracy and reduce inventor’s and stakeholder’s risk.
論文目次:摘要 i
ABSTRACT ii
目錄 iv
圖目錄 vi
表目錄 vi
第一章 緒論 1
1.1 研究動機 1
1.2 研究目的 2
1.3 研究架構 3
第二章 文獻探討 5
2.1審計品質相關研究 5
2.1.1審計意見與資訊揭露 5
2.1.2審計意見類型 5
2.1.3審計品質 8
2.2沙賓法案之影響 11
2.2.1沙賓法案簡介 11
2.2.2上市上櫃公司治理實務守則 12
2.2.3企業內部控制基本規範 13
2.3盈餘管理 13
2.4班佛法則 15
2.4.1班佛法則應用於財務研究 18
第三章 研究方法 22
3.1 研究樣本 22
3.2研究變數 23
3.3 資料分析方法 24
3.3.1 卡方適合度檢定 24
第四章 實證研究 26
4.1台灣實施上市上櫃公司治理實務守則前後之對盈餘管理的影響 26
4.1.1 稅後淨利 26
4.1.2 營業收入淨額 30
4.1.3小結 33
4.2中國實施企業內部控制基本規範前後對盈餘管理的影響 34
4.2.1 營業收入淨額 34
4.2.2 稅後淨利 39
4.2.3 小結 42
4.3審計意見與盈餘管理 43
4.3.1營業收入淨額 43
4.3.2 小結 52
4.4會計師事務所審計品質分析與對盈餘管理之影響 52
4.4.1營業收入淨額 53
4.4.2 稅後淨利 57
4.4.3小結 60
第五章 結論與建議 62
5.1 研究結論 62
5.2 研究建議 64
參考文獻 65
一、中文部份 65
二、英文部份 66
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