現在位置首頁 > 博碩士論文 > 詳目
論文中文名稱:以班佛法則驗證企業收入認列與衡量之研究:台灣企業為例 [以論文名稱查詢館藏系統]
論文英文名稱:A study of revenue recognition by Benfords law in Taiwanese Enterprises [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:管理學院管理博士班
畢業學年度:106
畢業學期:第二學期
出版年度:107
中文姓名:張志揚
英文姓名:Chang Chih Yang
研究生學號:96749006
學位類別:博士
語文別:中文
口試日期:2018/07/26
論文頁數:98
指導教授中文名:林鳳儀
口試委員中文名:吳壽山;方文昌;林鳳儀;翁頌舜;葉金成;顏信輝
中文關鍵詞:月營收收入認列與衡量國際財務報導準則班佛法則
英文關鍵詞:Monthly SalesRecognize and Measure SalesIFRSBenfords Law
論文中文摘要:  企業財務報表上的月營收的數據係從事盈餘管理的首要目標,且企業收入認列已被會計師普遍認為是關鍵查核事項,會計準則中有關收入認列與衡量的重要性與日俱增。目前盈餘管理文獻大都針對與其相關因素作探討,例如,盈餘管理之時機、公司治理與盈餘管理之關係等,這類研究雖然重要,惟因台灣企業財務報導環境近年來發生重大變化,已由規則基礎之會計準則轉換為原則基礎之國際財務報導準則,目前尚未有文獻探討收入認列與衡量在國際會計準則實施後台灣企業月營收盈餘管理之影響。本文運用班佛法則在自然數據分佈上的科學原理來驗證台灣企業近年來在收入認列與衡量認列時盈餘管理的程度差異。研究結果發現,除電子商務業外,我國自2013年與國際會計準則接軌採用IAS 18採用後,收入認列與衡量的盈餘管理程度呈現更嚴重的情形,除了電子商務業受主管機關監理及輔導過程較高,其收入認列與衡量盈餘管理程度較少外,其餘產業在銷售交易工具日新月異下,管理階層在收入認列與衡量過程中,以損益裁量權從事實質盈餘管理的情況反而趨於嚴重。本文運用班佛法則提供的研究結果證實原則基礎的國際財務報導準則(IFRS)如能配合主管機關適當的監督機制,月營收數據之盈餘管理情況將會下降。
論文英文摘要:The monthly revenue of the enterprises financial statements is the primary goal of earning management, and the recognition of enterprise revenue has been generally regarded by accountants as the key audit matters, and the importance of revenue recognition and measurement in accounting standards is increasing day by day. At present, most of the literature on earnings management is focused on its related factors. For example, the timing of earnings management, the relationship between corporate governance and earnings management are important, but because of the significant changes in the financial reporting environment in Taiwan, the International Financial Reporting Standards, which have been transformed from rules based accounting standards to principles, At present, there is no literature to discuss the impact of revenue recognition and measurement on the monthly revenue earnings management of Taiwanese enterprises after the implementation of international accounting standards. The results show that, in addition to the E-commerce industry, China since 2013 with the International Accounting standards adopted by IAS 18, revenue recognition and measurement of earnings management degree of more serious situation, in addition to the E-commerce industry by the competent authorities supervision and guidance process is relatively high, its revenue recognition and measurement of earnings management less than, the rest of the industry in the sale of trading tools, the management in the revenue recognition and measurement process, the profit and loss discretion to engage in real earnings management situation is becoming serious. The results of this study, which are provided by the Benford’s Law, confirm that the International Financial Reporting Standards, which are based on the principles, will be able to cope with the appropriate supervisory mechanisms of the competent authorities, and the earnings management of monthly revenue data would be reduced.
論文目次:目 錄
中文摘要 ii
英文摘要 iii
致謝 iv
目錄 v
圖目錄 vii
表目錄 viii
第一章 緒論 1
1.1 研究背景及動機 1
1.2 研究目的 6
1.3 論文主要架構 7
第二章文獻探討 9
2.1月營收相關文獻探討 9
2.2盈餘管理與會計準則 11
2.3收入認列與衡量之會計政策 14
2.3.1我國財務會計準則第32號公報 15
2.3.2國際會計準則第18號公報「收入認列」 17
2.3.3國際財務報導準則第15號公報 19
2.4產業特性與收入認列之關聯性 19
2.4.1 附退貨權之銷貨型態 20
2.4.2 提供產品保固 22
2.4.3 客戶忠誠計畫 23
2.4.4會計準則對樣本產業影響程度 26
2.5 班佛法則相關實證研究 29
2.5.1 班佛法則原理及定義 29
2.5.2 班佛法則相關文獻探討 32
2.5.3 樣本數據對班佛法則影響之探討 36
2.5.4採用財務報表正確性指標分數(FSD Score)之優點 38

第三章 研究方法 40
3.1 研究假說 40
3.2 研究設計 42
3.3資料來源、研究期間及樣本選取 . 44
3.3.1 資料來源 44
3.3.2 研究期間 44
3.3.3 樣本選取 44
第四章 實證分析及研究結果 50
4.1 樣本資料敘述統計結果 50
4.2 實證結果與分析 53
4.2.1 航運業 53
4.2.2 電子商務業 55
4.2.3 加油站 57
4.2.4 百貨業 59
4.2.5 通信網路業 61
4.2.6 電腦周邊業 63
4.2.7 觀光業 65
4.2.8 電子通路業 67
4.2.9 全體樣本 69
4.2.10 IAS 18實施前後之比較分析 72
第五章 討論、結論與建議 77
5.1 討論 77
5.2 研究結論 79
5.3 研究建議及限制 79
附錄一 IFRS 15、IAS 18 及ROC GAAP 32主要差異彙總表 86
參考文獻 88


圖目錄
圖2.1 IFRS 15 認列合約收入之五步驟……………………………… 19
圖4.1 航運業實際機率與班佛法則分配之比較圖…………………… 54
圖4.2 電子商務業實際機率與班佛法則分配之比較圖……………… 56
圖4.3 加油站實際機率與班佛法則分配之比較圖…………………… 58
圖4.4 百貨業實際機率與班佛法則分配之比較圖…………………… 59
圖4.5 通信網路業實際機率與班佛法則分配之比較圖……………… 62
圖4.6 電腦周邊業實際機率與班佛法則分配之比較圖……………… 64
圖4.7 觀光業實際機率與班佛法則分配之比較圖…………………… 66
圖4.8 電子通路業實際機率與班佛法則分配之比較圖……………… 68
圖4.9 全體樣本實際機率與班佛法則分配之比較圖………………… 70
圖4.10 全體產業別FSD值比較圖……………………………………… 71
圖4.11 IAS 18實施前全體樣本實際機率與班佛法則分配之比較圖… 72
圖4.12 IAS 18實施後全體樣本實際機率與班佛法則分配之比較圖… 73
圖4.13 IAS 18實施前後樣本產業FSD值比較圖……………………… 76

表目錄
表2.1 2017年12月31日以前IFRS 各類收入及其規範…………… 18
表2.2 創業家股份有限公司106年底合併財務報表中所揭露實施後追溯適用IFRS 15對財務報表之預計影響……………………
21
表2.3 中華航空公司106年底遞延收入-飛行常客計畫明細表……… 23
表2.4 長榮航空公司106年底遞延收入-客戶忠誠計畫表…………… 24
表2.5 收入認列與衡量五大構面產生盈餘管理之可能性分析表…… 28
表2.6 「1」至「9」在數字首位出現的機率………………………… 30
表2.7 適合使用班佛法則進行數值分析的財務資料………………… 37
表2.8 不適合使用班佛法則進行分析的情況表……………………… 38
表3.1 會計準則影響重大之企業樣本選取表………………………… 48
表3.2 各樣本數量按實施IAS 18前後比較表………………………… 49
表4.1 樣本產業單月營收敘述統計一覽表……………………………… 51
表4.2 樣本產業單月營收平均值與中位數比較表……………………… 52
表4.3 航運業「1」至「9」在數字首位出現的機率………………… 53
表4.4 航運業各統計量值……………………………………………… 54
表4.5 電子商務業「1」至「9」在數字首位出現的機率…………… 55
表4.6 電子商務業各統計量值………………………………………… 56
表4.7 加油站「1」至「9」在數字首位出現的機率………………… 57
表4.8 加油站各統計量值……………………………………………… 58
表4.9 百貨運業「1」至「9」在數字首位出現的機率……………… 59
表4.10 百貨業各統計量值……………………………………………… 60
表4.11 通信網路業「1」至「9」在數字首位出現的機率…………… 62
表4.12 通信網路業各統計量值………………………………………… 62
表4.13 電腦周邊業「1」至「9」在數字首位出現的機率…………… 63
表4.14 電腦周邊業各統計量值………………………………………… 64
表4.15 觀光業「1」至「9」在數字首位出現的機率………………… 65
表4.16 觀光業各統計量值……………………………………………… 66
表4.17 電子通路業「1」至「9」在數字首位出現的機率…………… 67
表4.18 電子通路業各統計量值………………………………………… 68
表4.19 全體樣本「1」至「9」在數字首位出現的機率……………… 69
表4.20 全體樣本各統計量值…………………………………………… 70
表4.21 電子商務業之樣本分布情形…………………………………… 71
論文參考文獻:參考文獻
王朝正(2007)。母公司月營收與合併月營收之資訊內涵與盈餘預測能力之比較。國立臺北大學會計學研究所未出版碩士論文。
王福勝、李勳與孫遜(2007)。奔福德定律及其在審計中的應用研究,財會通訊,第三期。
江明南(2002)。前後期末預期月營收關連性之探討。國立臺灣大學會計學硏究所未出版碩士論文
李啟華、楊炎杰、鄭國枝(2016)。營運資金管理與裁決性應計數之估計。台大管理論叢。26(3),63-92。
林麗容(2017)。運用班佛法則探討肥貓公司之盈餘管理與財報品質。國立台北科技大學工商管理研究所未出版博士學位論文。
何秀芳(2000)。再論月營收公告之資訊內涵。國立臺灣大學會計學研究所未出版碩士論文。
吳幸姬、李顯儀(2006)。產業月營收變化與股價報酬的關聯性之研究。管理科學研究,3(2),61-74。
吳勝富(2014)。運用位數分析探討台灣與美國股市美化盈餘管理行為-機構投資之角色。國立台北科技大學工商管理研究所未出版博士學位論文。
巫建廷(2014)。台灣上市櫃公司月營收之資訊內涵與交易策略。中山大學財務管理學系研究所未出版學位論文。
沈勤瑋(2015)。每月營收公告對投資人決策之影響。國立臺灣大學國際企業學研究所未出版學位論文。
杜榮瑞(2003)。原則式準則與規則式準則--兼論對國內會計專業、教育及準則制定之啟示,會計研究月刊,216,94-105。
林則江(2002)。企業多角化對股價反映營收之影響: 台積電與聯電之實證研究。國立成功大學會計學研究所未出版碩士論文。
金成隆、張耿尉(1998)。月營收與報酬關聯性之研究。管理評論,7(3),61-83。
范宏書、陳慶隆、李淑華、謝永明(2008)。總審計調整數對公司財務報表公布時效性之影響。輔仁管理評論第15卷(1期):73-104頁。
曾慈恩(2016)。導入IFRS前後自結營收審計調整之比較。東吳大學會計學系碩士班未出版碩士論文。
張仲岳(2018)。IFRS 15在智慧財產授權認列之應用。月旦會計實務研究,2,13-18。
張仲岳(2001)。損益表之分類與獲利能力之預測。當代會計,2(1),1-17。
張蘇彤與康智慧(2007)。信息時代舞弊審計新工具—奔福德定律及其來自中國上市公司的實證測試。審計研究,(3),81-87。
張書瑋(2017)。自律與紀律正面迎接新收入準則時代。會計研究月刊,384,79-85。
陳光谷、鄭國枝、楊美玲與鍾紹熙(2009)。盈餘數字進位與盈餘管理。經濟與管理論叢。5(1),135-157。
陳佳妏(2017)。企業政治關聯性與自結營收審計調整。國立高雄第一科技大學會計資訊系未出版碩士論文。
黃文鋒(2010)。年報披露時點與審計意見-基於 Benford 定律的研究。廣東外語外貿大學學報,21(6),14-18。
葉鴻銘(2016)。採用國際財務報導準則相關議題之研究:公允價值會計與會計師特性。天主教輔仁大學商學研究所未出版博士論文。
鄧治萍(2013)。轉換IFRS對財務報導的影響-以我國上市公司為例。國立台北大學會計學系未出版碩士學位論文。
劉毅馨、蔡彥卿(2006)。月營收宣告期間私有資訊交易之探究。管理與系統,13(1),47-76。
蔡彥卿、楊孟萍(2008)。月營收與股價關聯性-台灣上市電子業公司個別探討。會計研究月刊,275,38-49。
蔡醒亞(1999)。我國上市公司每月營業收入與股票交易量關聯性。國立政治大學會計研究所未出版碩士論文。
謝齊莊(2015)。會計穩健對於應計項目組成要素之持續性與錯誤定價之影響。國立台北大學會計學系未出版博士論文。
簡雪芳(1998)。月營收公告資訊內涵之相關研究。國立臺灣大學商學研究所未出版博士論文。
顏信輝與王炫斌(2014)。我國逐步趨同國際財務報導準則對財報品質之影響。會計評論,58(1),1-37。
顏信輝、張瑀珊、鄭力尹(2016)。直接採用IFRS前後財務報表資訊內涵之比較。會計評論,62(1),33-74。
顧廣平(2016)。營收動能生命週期。商管科技季刊,17(2),207-239。
顧廣平與卓志文(2013)。產業營收動能策略。管理資訊計算,2(1),92-104。
網路部分
台灣證券交易所(2018)。國際財務報導準則(IFRS)。2018 年5 月9 日,取自http://www.twse.com.tw/IFRS/about
宏達國際電子股份有限公司(2018)。產品保固條款。2018 年5 月9 日,取自https://www.htc.com/tw/support/htc-service-center.html。
華碩電腦股份有限公司(2018)。產品保固條款。2018 年5 月9 日,取自 https://www.asus.com/tw/support/。


Adiel, R. (1996). Reinsurance and the management of regulatory ratios and taxes in the property—Casualty insurance industry. Journal of Accounting and Economics, 22(1-3), 207-240.
Amiram, D., Bozanic, Z., & Rouen, E. (2015). Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies, 20(4), 1540-1593.
Amr M. khamis (2016). Preception of preparers and auditors on new revenue recognition standard (IFRS15): Evidence from Egypt. Journal of Accounting and Business Dynamics. 3(2), 1-18.
Al-Rawashdeh, F. (2017). Applying benfords law into jordanian insurance companies to identify earnings manipulations. [Article]. Business and Economic Horizons, 13(2), 210-223.
Aono, J. Y., & Guan, L. (2008). The impact of Sarbanes-Oxley act on cosmetic earnings management. Research in Accounting Regulation, 20,205-215.
Ausloos, M., Cerqueti, R., & Mir, T. A. (2017). Data science for assessing possible tax income manipulation: The case of Italy. [Article]. Chaos, Solitons and Fractals, 104, 238-256
Baatour, K., & Othman, H. B. (2016). Legal origin, economic freedom and earnings management practices: MENA evidence. International Journal of Accounting, Auditing and Performance Evaluation, 12(1), 1-23.
Ball, R., A. Robin, and J. Wu. (2003). Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics. 36(December).235-270.
Barth, M. E. (2007). Research, standard setting, and global financial reporting. Foundations and Trends in Accounting, 1(2), 71-165.
Barth, M., W. R. Landsman, and M. Lang. (2008). International accounting standards and accounting quality. Journal of Accounting Reasearch 46(June). 467-498.
Bauer, J. and J. Gross (2011), ‘Difficulties Detecting Fraud? The Use of Benfords Law on Regression Tables’, Jahrbücher für Nationalökonomie und Statistik 231, 733–748.
Beatty, A., Chamberlain, S. L., & Magliolo, J. (1995). Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of accounting research, 231-261.
Beaver, W. H. (2002). Perspectives on recent capital market research. The Accounting Review, 77(2), 453-474.
Beneish, M. D. (1997). Detecting GAAPviolation: Implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public Policy, 16(3), 271-309.
Benford, F. (1938), ‘The Law of Anomalous Numbers’, Proceedings of the American Philosophical Society 78, 551–572.
Benston, G. J. (1985). The self-serving management hypothesis: Some evidence. Journal of Accounting and Economics, 7(1-3), 67-84.
Berger, A. and T. P. Hill (2015), An Introduction to Benfords Law, Princeton University Press, Princeton.
Bernard, V. L., & Thomas, J. K. (1989). Post-earnings-announcement drift: delayed price response or risk premium? Journal of Accounting research, 1-36.
Blaylock, B., Gaertner, F., & Shevlin, T. (2015). The association between book-tax conformity and earnings management. Review of Accounting Studies, 20(1), 141-172.
Boyle, Erik S. and Lewis-Western, Melissa F., The Value-Add of an Audit in a Post-SOX World (April 27, 2018). Available at SSRN: https://ssrn.com/abstract=2745433
Boyle, J. (1994), ‘An Application of Fourier Series to the Most Significant Digit Problem’, The American Mathematical Monthly 101, 879.
Bozanic, Z., & Kraft, P. (2017). Qualitative corporate disclosure and credit analysts’ soft rating adjustments.
Bozanic, Z., Cheng, L., & Zach, T. (2018). Soft Information in Loan Agreements. Journal of Accounting, Auditing & Finance, 33(1), 40-71.
Burgstahler, D., & Dichev, I. (1997). Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics, 24(1), 99-126.
Cai, L., A. Rahman, and S. Courtenay. (2014). The effect of IFRS adoption conditional upon the level of pre-adoption divergence. The International Journal of Accounting 49(2). 147-178.
Carslaw, C. A. (1988). Anomalies in income numbers: Evidence of goal oriented behavior. Accounting Review, 321-327.
Cascino, S. & Gassen, J. (2015). What drives the comparability effect of mandatory IFRS adoption? Review of Account Study 20: 242.
Caylor, R. (2010). Strategic revenue recognition to achieve earnings benchmarks. Journal of Accounting and Public Policy, 29(1), 82–95.
Chan, L. K., Jegadeesh, N., & Lakonishok, J. (1996). Momentum strategies. The Journal of Finance, 51(5), 1681-1713.
Chen, Long, Ng, Jeff,Tsang, Albert. (2015). The Effect of Mandatory IFRS Adoption on International Cross-Listings. The Accounting Review. 90(4). 1395-1435.
Christian Leuz. (2018). Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research. NBER Working Papers. Http://www.ecgi.global/sites/default/files/working_papers/documents/finalleuz.pdf
Chua, Y. L., C. S. Cheong, and G. Gould. (2012). The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research. 46(5). 1085-1142.
Cleary, R. and J. C. Thibodeau (2005), ‘Applying Digital Analysis Using Benfords Law to Detect Fraud: The Dangers of Type I Errors’, AUDITING: A Journal of Practice & Theory 24, 77–81.
Clor-Proell, S., and M. Nelson. (2006). Accounting standards, implementation guidance, and example-based reasoning. Journal of Accounting Research. 45(4).699-730.
Cohen, D. A., & Zarowin, P. (2010). Accrual-based and real earnings management activities around seasoned equity offerings. Journal of accounting and Economics, 50(1), 2-19.
Cohen, D., A. Dey, and T. Lys. (2008). Real and accrual-based earnings management in the pre and post-Sarbanes-Oxley periods. The Accounting Review, 83 (3):757-787.
Collins, D. W., Pungaliya, R. S., and Vijh, A. M. 2011. The effects of firm growth and model specification choices on tests of earnings management. Working paper, The University of Iowa, Iowa City, IA.
Comerton‐Forde, C. and T. J. Putniņš (2011), ‘Measuring Closing Price Manipulation’, Journal of Financial Intermediation 20, 135–158.
Das, S. and H. Zhang (2003), ‘‘Rounding‐up in Reported EPS, Behavioral Thresholds, and Earnings Management’, Journal of Accounting and Economics 35, 31–50.
DeAngelo, L. E. (1986). Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting review, 400-420.
Debreceny, R., S. L. Lee, W. Neo and J. Shuling Toh (2005), ‘Employing Generalized Audit Software in the Financial Services Sector’, Managerial Auditing Journal 20, 605–618.
Dechow, P. M., Myer, L. A., & Shakespeare, C. (2010). Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits. Journal of Accounting & Economics, 49(1-2), 2-25.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. (1995). Detecting earnings manage-ment. The Accounting Review 70 (2):193-225.
DeFond, M., X. Hu, M. Hung, and S. Li. (2011). The impact of IFRS adoption on mutual fund ownership: The role of comparability. Journal of Accounting and Economics 54(April). 240-258.
Diekmann, A. and B. Jann (2010), ‘Benfords Law and Fraud Detection: Facts and Legends’, German Economic Review 11, 397–401.
Dumontier, P., and B. Raffournier. 1998. Why firms comply voluntarily with IAS: An empirical analysis with Swis data. Journal of International Financial Management and Accounting 9(3):216-245.
Durtschi, C., W. Hillison and C. Pacini (2004), ‘The Effective Use of Benfords Law to Assist in Detecting Fraud in Accounting Data’, Journal of Forensic Accounting 5, 17–34.
Ertimur, Y., Livnat, J., & Martikainen, M. (2003). Differential market reactions to revenue and expense surprises. Review of Accounting Studies, 8(2-3), 185-211.
Ewert, R., and A. Wagenhofer. 2005. Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review 80 (4),1101.
Fama, E. F. (1970). Efficient capital markets: A review of theory and empirical work. The journal of Finance, 25(2), 383-417.
Fengyi Lin, Chihyang Chang, Soushan Wu. (2009). A study on the relationship between related party transactions and monthly sales in Taiwan’s publicly issued companies. Journal of the Chineses Institute of Industrial Engineers, 26(5). 337-343.
Fisher, I. (1912). The Nature of Capital and Interest. MacMillan.
Fornaro J., and H. W. Huang. (2012). Further Evidence of Earnings Engagement and Opportunistic Behavior with Principles Based Accounting Standards: The Case of Conditional Asset Retirement Obligations. Journal of Accounting and Public Policy. 31(2). 204-225.
Foster, G., Olsen, C., & Shevlin, T. (1984). Earnings releases, anomalies, and the behavior of security returns. Accounting Review, 574-603.
Freeman, R. J., J. A. Ohlson, and S. Penman. (1982). Book rate-of-return and prediction of earnings changes: An empirical investigation. Journal of Accounting Research 20. 3-42.
Gopalan, R., V. Nanda and A. Seru (2007), ‘Affiliated Firms and Financial Support: Evidence from Indian Business Groups’, Journal of Financial Economics 86, 759–795.
Graham, J. R. and C. R. Harvey (2001), ‘The Theory and Practice of Corporate Finance: Evidence from the Field’, Journal of Financial Economics 60, 187–243.
Gunny, K. A. (2010). The relation between earnings management using real activities manipulation and future performance: Evidence from meeting earnings benchmarks. Contemporary Accounting Research, 27(3), 855-888.
Hail, L., C. Leuz, and P. Wysocki. (2010). Global accounting convergence and the potential adoption of IFRS by the US (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons 24(3). 355-394.
Hans B. Christensen, Edward Lee, Martin Walker & Cheng Zeng (2015) Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?, European Accounting Review, 24:1, 31-61.
He, D., & Guan, L. (2014). Rounding phenomenon in reported earnings and revenues: Evidence from Japan. [Article]. International Journal of Accounting and Information Management, 22(1), 68-79.
Healy, P. M. (1985). The effect of bonus schemes on accounting decisions. Journal of accounting and economics, 7(1-3), 85-107.
Healy, P. M., & Wahlen, J. M. (1999). A review of the earnings management literature and its implications for standard setting. Accounting horizons, 13(4), 365-383.
Hickman, M. J., & Rice, S. K. (2010). Digital analysis of crime statistics: Does crime conform to benford’s law? Journal of Quantitative Criminology, 26(3), 333-349.
Hicks, J. R. (1946). Value and capital, 1939. Mathematical Appendix, 311-2.
Hill, R. (1998). The mathematical theory of plasticity (Vol. 11). Oxford university press.
Hill, T. P. (1995), ‘A Statistical Derivation of the Significant‐Digit Law’, Statistical Science 10, 354–363.
Hill,T. P. (1988), ‘Random Number Guessing and the First Digit Phenomenon’, Psychological Reports 62, 967–971.
Islam, M. A., Ali, R., & Ahmad, Z. (2011). Is modified jones model effective in detecting earnings management? Evidence from A developing economy. International Journal of Economics and Finance, 3(2), 116.
Jann, B. (2007), ‘DIGDIS: Stata module to analyze the distribution of digits. Statistical Software Components S456853.’, Boston College Department of Economics.
Jegadeesh, N., & Livnat, J. (2006). Revenue surprises and stock returns. Journal of Accounting and Economics, 41(1-2), 147-171.
Jens Wüstemann & Sonja Kierzek (2005) Revenue Recognition under IFRS Revisited: Conceptual Models, Current Proposals and Practical Consequences, Accounting in Europe, 2:1, 69-106.
Jian M., and T. J. Wong. (2010). Propping through related party transactions. Review of Accounting Studies 15 (1), 70–105.
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of management review, 16(2), 366-395.
Kadous, K., and M. Mercer, (2016). Are Juries More Likely to Second-Guess Auditors under Imprecise Accounting Standards? Auditing: A Journal of Practice and Theory 35(1): 101-117.
Kamran Malikov, Stuart Manson, Jerry Coakley, (2018) Earnings management using classification shifting of revenues, The British Accounting Review, Volume 50, Issue 3, April 2018, Pages 291-305
Kent, R., & Routledge, J. (2017). Use of benchmarks in predicting earnings management?. Accounting & Finance, 57(1), 239-260.
Khan, S., Anderson, M., Warsame, H., & Wright, M. (2015). Do IFRS‐Based Earnings Announcements Have More Information Content than Canadian GAAP‐Based Earnings Announcements?. Accounting Perspectives, 14(3), 276-302.
Kinnunen and Koskela (2003). On the association between institutional ownership and aggressive corporate earnings management in Australia. British Accounting Review, 35(2),105-128.
Kossovsky, A. E. (2014). Benfords law: theory, the general law of relative quantities, and forensic fraud detection applications. World Scientific.
Kothari, S. P., Leone, A. J., and Wasley, C. E. (2005). Performance matched discretionary accrual measures. Journal of Accounting and Economics, 39 (1): 163-197.
Kothari, S. P., Mizik, N., & Roychowdhury, S. (2015). Managing for the moment: The role of earnings management via real activities versus accruals in SEO valuation. The Accounting Review, 91(2), 559-586.
Kruger, P. S., & Yadavalli, V. S. S. (2017). The power of one: Benfords law. South African Journal of Industrial Engineering, 28(2), 1-13.
Kumar, S. B., Goyal, V., & Mitra, S. K. (2018). Do Indian Firms Manage Earning Numbers? An Empirical Investigation. Academy of Accounting and Financial Studies Journal, 22(1), 1-7.
Lacina, M., Brian Lee, B., & Kim, D. W. (2018). Management of Revenue and Earnings in Korean Firms Influenced by Cognitive Reference Points. Review of Pacific Basin Financial Markets and Policies, 1850012.
Landsman, W. R., and E. L. Maydew. (2002). Has the information content of quarterly earnings announcements declined in the past three decades. Journal of Accounting Reasearch 40(June), 797-808.
Lin, F. L., Wang. S. J., & peng, G. H. (2015). Director Optimal Pay against Fat Cats in Taiwan. Accounting and Finance Research, 4(3).
Lin, F., & Wu, S. F. (2014). Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan. Economic modelling, 36, 466-473.
Lin, F., & Wu, S. F. (2015). Applying Digital Analysis to Investigete the Relationship between Corporate Governance and Earnings Management: An Empirical Analysis of Publicly Listed Companies in Taiwan. Contemporary Management Research, 11(3).
Lin, F., Guan, L., & Fang, W. (2011). Heaping in Reported Earnings: Evidence from Monthly Financial Reports of Taiwanese Firm. Emerging Market Finance and Trade, 47(2), 62-73.
Lin, F., Wu, C. M., Fang, T. Y., & Wun, J. C. (2014). The relations among accounting conservatism, institutional investors and earnings manipulation. Economic Modelling, 37, 164-174.
Lin, F., Lin, L. J., Yeh, C. C., & Wang, T. S. (2017). Does the board of directors as Fat Cats exert more earnings management? Evidence from Benfords law. [Article in Press]. Quarterly Review of Economics and Finance. doi: 10.1016/j.qref.2017.09.005
Lu, F., & Boritz, J. E. (2005, October). Detecting fraud in health insurance data: Learning to model incomplete Benford’s law distributions. In European Conference on Machine Learning (pp. 633-640). Springer, Berlin, Heidelberg.
Lu, O. F., & Giles, D. E. (2006). Benfords Law and Psychological Barriers in Certain eBay Auctions (No. 0606). Department of Economics, University of Victoria.
Marchini, P.L., Mazza, T. & Medioli, A. J Manag Gov (2018). https://doi.org/10.1007/s10997-018-9415-y
Marquardt, C. A., & Wiedman, C. I. (2004). The effect of earnings management on the value relevance of accounting information. Journal of Business Finance & Accounting,31(3–4), 297–332.
Marshall, A. (1890). Some Aspects of Competition. The Address of the President of Section F--Economic Science and Statistics--of the British Association, at the Sixtiet Meeting, held at Leeds, in September, 1890. Journal of the royal statistical society, 53(4), 612-643.
Máté, D., Sadaf, R., Tarnóczi, T., & Fenyves, V. (2017). Fraud detection by testing the conformity to Benford’s law in the case of wholesale enterprises. [Article]. Polish Journal of Management Studies, 16(1), 115-126.
McNichols, M., & Wilson, G. P. (1988). Evidence of earnings management from the provision for bad debts. Journal of accounting research, 1-31.
Nelson, M. W. (2003). Behavioural evidence on the effect of principles and rules base standards. Accounting Horizons. 17(1). 91-104.
Nelson, M. W., J. A. Elliot, and R. L. Tarpley. (2002). Evidence from Auditors about managers’ and auditors’ earnings management decisions. The Accounting Review. 77.175-202.
Newcomb, S. (1881), ‘Note on the Frequency of Use of the Different Digits in Natural Numbers’, American Journal of Mathematics 4, 39.
Nguyen. T., Duong, C., & Narendran, S. (2016) Using the profile of CEOs to detect earnings management.
Nigrini, M. (1992) The detection of income tax evasion through an analysis of digital distribution. University of Cincinnati, Cincinnati.
Nigrini, M. (1996). A taxpayer compliance application of Benford’s law. J Am Tax Assoc 18(1):72–91
Nigrini, M. (2012). Benfords Law: Applications for forensic accounting, auditing, and fraud detection (Vol. 586). John Wiley & Sons.
Nigrini, M. J. (2017). Audit Sampling Using Benford’s Law: A Review of the Literature With Some New Perpective. Journal of Emerging Technologies in Accounting.
Nigrini, M. J. and L. J. Mittermaier (1997), ‘The Use of Benfords Law as an Aid in Analytical Procedures’, AUDITING: A Journal of Practice & Theory 16, 52–67.
Nigrini, M. J., & Miller, S. J. (2009). Data diagnostics using second-order tests of Benfords law. Auditing: A Journal of Practice & Theory, 28(2), 305-324.
Nobes, C.W. (2005) Rules-base standards and the lack of principles in accounting. Accounting Horizons 19(1). 25-34.
Owens, E. L., Wu, J. S., & Zimmerman, J. (2016). Idiosyncratic shocks to firm underlying econbomics and abnormal accrual. The Accounting Rewiew, 92(2), 183-219.
Oyer, P. (1998). Fiscal year ends and nonlivear incentive contracts: The effect on business seasonality. The Quarterly Journal of Economics, 113(1), 149-185.
Özer, G. and B. Babacan (2013), ‘Benfords Law and Digital Analysis: Application on Turkish Banking Sector’, Business & Economics Research Journal 4, 29–41.
Pinkham, R. S. (1961), ‘On the Distribution of First Significant Digits’, The Annals of Mathematical Statistics 32, 1223–1230.
Plummer, E., & Mest, D. P. (2001). Evidence on the management of earnings components.Journal of Accounting, Auditing & Finance, 16(4), 301–323.
Purnanandam, A. (2011), ‘Originate‐to‐Distribute Model and the Subprime Mortgage Crisis’, Review of Financial Studies 24, 1881–1915.
Raimi, R. A. (1969). The peculiar distribution of first digits. Scientific American, 221(6), 109-121.
Rane, A. D., Mishra, U., Biswas, A., Sende, A., & Sen, U. (2014). Benfords law gives better scaling exponents in phase transitions of quantum XY models. [Article]. Physical Review E - Statistical, Nonlinear, and Soft Matter Physics, 90(2).
Rauch, B., M. Göttsche, G. Brähler and S. Engel (2011), ‘Fact and Fiction in EU‐Governmental Economic Data’, German Economic Review 12, 243–255.
Rodriguez, R. J. (2004). First significant digit patterns from mixtures of uniform distributions. The American Statistician, 58(1), 64-71.
Rommey, M. B., Albrecht, W. S., & Cherrington, D. J. (1980), Auditors and the detection of fraud. Journal of Accountancy, 149(5), 63-69.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of accounting and economics, 42(3), 335-370.
Schipper, K. (1989). Earnings management. Accounting horizons, 3(4), 91.
Shi, J., Ausloos, M., & Zhu, T. (2018). Benford’s law first significant digit and distribution distances for testing the reliability of financial reports in developing countries. Physica A: Statistical Mechanics and its Applications, 492, 878-888.
Silva, W. B. d., Travassos, S. K. D. M., & Costa, J. I. D. F. (2017). Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: Aproposal for Detecting Deviation over Time. Revista Contabilidade & Financas, 28(73), 11-26.
Smith, A. (1776). The wealth of nations, Book 1. London, Methuen & Co.
Stickney, C. P., and Brown, P. R. (1999). Financial Reporting and Statement Analysis: A Strategic Perspective. Orlando, FL: Harcourt Brace & Company.
Stubben, S. R. (2010). Discretionary revenues as a measure of earnings management. The accounting review, 85(2), 695-717.
Sugiarto, T., Budiman, A. I., Rosini, I., Zaenudin, H. N., Steiawati, C. I., Ilma, Z., …Setyanti, S. W. L. H. (2017). The first Digits Analisys Untill the Fifth Benford Law in Financial Statement. OFFICIAL PUBLISHER, 144.
Thomas, J. K. (1989). Unusual patterns in reported earnings. Accounting Review, 773-787.
Thomas, J., & Zhang, X. (2001). Identifying unexpected accruals: A comparison of current approaches. Journal of Accounting and Public Policy, 19(4), 347-376.
Tödter, K.‐H. (2009), ‘Benfords Law as an Indicator of Fraud in Economics’, German Economic Review 10, 339–351.
Tsagbey, S., De Carvalho, M., & Page, G. L. (2017). All Data are Wrong, but Some are Useful? Advocating and Need for Data Auditing. The American Statistician (just-accpted).
Tung, S., Lan-Fen, W., Chen-Chang, L., Ching-Hui, L., & Hsu, A. (2008). The use of extended credit (channel stuffing) to avoid reporting losses. Asia-Pacific Journal of Accounting &Economics, 15(2),161-181.
Ullmann, R., & Watrin, C. (2017). Detecting Target-Driven Earnings Management Based on the Distribution of Digits. Journal of Business Finance & Accounting, 44(1-2), 63-93.
Van Beest, F. (2009). Rules-Based and Principles-Based Accounting Standards and Earnings Management. Nijmegen Center for Economics Working Paper. 09-114. Available at http://www.ru.nl/nice/workingpapers/#2009.
Van Caneghem, T. (2016). NPO Financial Statement Quality: An Empirical Analysis Based on Benford’s Law. VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 27(6), 2685-2708.
Wallace, W. A. (2002). Assessing the quality of data used for benchmarking and decision-making. The Journal of Government Financial Management, 51(3), 16.
Walthoe, J., Hunt, R. and Pearson, M., Looking Out For Number One, Millennium Mathematics Project web pages(http://pass.maths.org.uk/issue9/features/benford/), 2001.
Watrin, C., R. Struffert and R. Ullmann (2008), ‘Benfords Law: An Instrument for Selecting Tax Audit Targets?’, Review of Managerial Science 2, 219–237.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. Accounting review, 131-156.
Yang, Z., & Dong, X. (2015). Earnings roundup in private and public bank holding companies. [Article]. Advances in Accounting, 31(1), 96-99.
Yu, Q., Du, B., & Sun, Q. (2006). Earnings management at rights issues thresholds - Evidence from China. Journal of Banking & Finance, 30(12), 3453-3468.
Zalata and Roberts, A. Zalata, C. Roberts. (2017). Managing earnings using classification shifting: UK evidence. Journal of International Accounting, Auditing and Taxation, 39, pp. 52-65
論文全文使用權限:同意授權於2023-08-26起公開