盈餘品質對出具意見書之影響

The effect of earning quality on the opinion.

陳怡婷(Yi-Ting Chen)

指導教授 ： 鍾彩焱

元智大學/管理學院/會計學系/碩士(2009年)

摘要

本研究以2002至2006年四大事務所查核的北美上市與上櫃公司為研究對象，以Logistic迴歸模型，探討審計公費、非審計公費、總公費及盈餘品質對其簽發繼續經營有疑慮審計意見的影響。實證結果發現審計公費、非審計公費、總公費與會計師出具繼續經營疑慮意見呈現顯著的正相關，顯示當會計師收取高於正常水準審計公費、非審計公費、總公費之公費，並未發現會計師會因此折損其獨立性，進而降低審計品質之現象，使簽發繼續經營有疑慮審計意見之可能性下降，本研究推論其原因為支持DeFond et al.（2002）聲譽資本的看法。此外，對於衡量盈餘品質之變數，會計基礎之盈餘持續性愈好，會計師簽發繼續經營有疑慮審計意見之可能性下降；而市場基礎之盈餘時效性愈好，會計師簽發繼續經營有疑慮審計意見之可能性愈高。

關鍵字

公費 ； 盈餘品質 ； 意見書

並列摘要

Using the sample comprised of public companies in North America that are audited by the Big 4 during 2002-2006. I use a Logistic regression to test the impact of audit fees, non-audit fees, total fees and earning quality on going-concern opinion. The empirical results show that audit fees, non-audit fees and total fees has positive association with going-concern opinion, indicating that additional fees received by auditors may not adversely impair auditor independence. It is consistent with the viewpoints of reputation capital (DeFond et al., 2002).
Furthermore, when higher earning quality, proxied by earning persistence in accounting-based attribute, the results show that auditors will less likely to issue going-concern opinions. I also find the auditors are more likely to issue going-concern opinions when the earning timeliness in market-based earnings is better.

並列關鍵字

Audit fees ； Earning Quality ； Opinion

參考文獻

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