非審計服務對審計品質影響之研究：新揭露門檻下之實證

The Impact of Nonaudit Services on Audit Quality: Evidence from the New Regulation of Disclosure Threshold

汪進揚(Jinn-Yang Uang) ； 陳盈伶(Ying-Ling Chen)

《真理財經學報》 21期 (2009/12) Pp. 61-94

https://doi.org/10.29963/TOJEB.200912.0003

摘要

本研究之主要目的在於探討新制非審計服務揭露門檻下，會計師提供非審計服務對審計品質之影響。研究中以2006與2007年上市櫃公司爲樣本，採用裁決性應計數作爲審計品質之衡量。研究結果指出，在控制潛在影響因素下，具有重大非審計服務公司之正向裁決性應計數顯著大於無重大非審計服務公司，顯示會計師給予重大非審計服務客戶較寬鬆之向上盈餘操縱空間；另外，重大非審計服務公司之裁決性應計數與非審計服務公費額度成負向關係，此結果支持會計師提供非審計服務達一定程度時，會逐漸產生知識外溢效果，進而降低企業盈餘操縱行爲。

關鍵字

非審計服務 ； 審計品質 ； 裁決性應計數 ； 盈餘操縱

並列摘要

This study aims to explore the impact of material nonaudit services on audit quality under the new disclosure threshold regime of nonaudit services. To address this issue, we investigate firms traded during 2006-2007 on the Taiwan Stock Exchange Market or on the GreTai Securities Market and use discretionary accruals as the proxy of audit quality. After controlling for potentially confounding factors, our findings demonstrate that firms with material nonaudit services have higher positive discretionary accruals than firms without material nonaudit services, indicating that auditors allow their clients to manage reported earnings upward in the case of providing material non-audit services. In addition, this study shows that discretionary accruals of companies with material nonaudit services are negatively associated with nonaudit-service fees. Such a result signals that material nonaudit services can produce knowledge overflow effects, which improve auditors' competence and thus reduce the severity of earnings manipulation.

並列關鍵字

Nonaudit service ； Audit quality ； Discretionary accrual ； Earnings manipulation