會計師事務所法律責任與盈餘品質關聯性之研究

A Study of Relationship between Auditor Liability and Perceived Earnings Quality

段宗綾(Tsung-Ling Tuan)

指導教授 ： 林宗輝

元智大學/管理學院/會計學系/碩士(2006年)

https://doi.org/10.6838/YZU.2006.00132

摘要

本研究探討1994年度六大會計師事務所法律結構由一般合夥制轉變為有限責任合夥制(LLP)對客戶盈餘品質之影響。 此項會計師事務所法律結構之轉變會減少其訴訟風險，且降低會計師事務所內部互相監督之誘因。以往文獻以會計師產業專精及盈餘反應係數(ERC)探討審計品質及盈餘品質之關聯性，且研究指出審計品質與盈餘品質具有正向關係。本研究實證結果指出，六大會計師事務所改變為LLP之後的盈餘品質比改變為LLP之前有大幅降低之趨勢。因此，有限責任合夥制度之實施會使得審計人員之審計品質及查核客戶之盈餘品質下降。

關鍵字

會計師法律責任 ； 有限責任合夥制 ； 盈餘品質 ； 盈餘反應係數

並列摘要

This study provides evidence on earnings response coefficients (ERC) of the change in audit firm legal structure to limited liability partnerships (LLP) to show the effect on companies’ earnings quality by LLP. The change in legal structure of audit firms reduces an audit firm’s wealth at risk from litigation damages and reduces the incentives for intrafirm monitoring by partners within an audit firm. Prior literatures have examined association between audit quality and earnings quality, using industry specialization to proxy for audit quality and ERC to proxy for earnings quality, and they have positive association. My empirical results indicate that ERC of Post-LLP is significantly lower than Pre-LLP. This result presents that clients’ earnings quality is worse in Post-LLP than Pre-LLP sample.

並列關鍵字

Auditor liability ； Audit firm limited liability ； Earnings quality ； Earnings response coefficient

參考文獻

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