近年來發現,財團法人醫院管理階層利用執行其公益活動為目的時虛列費用或以其他名目支出,變相分配盈餘、租稅規避或逃漏稅捐等之盈餘管理。使得行政院衛生署積極要求財團法人醫院須公開財務報表,好讓一般捐助人、債權人、民眾及政府單位能瞭解其所捐助款項運用及執行公益活動之情況,且規定公開之財務報表須由會計師簽證並出具意見書。 本研究延伸Becker et al. (1998)六大會計師事務所審計效率高於非六大的研究,探討會計師事務所規模與財團法人醫院盈餘管理程度(以裁量性應計數代替)的關聯性,驗證當財團法人醫院委託四大或非四大會計師事務所時,其醫院裁決性應計數之變動,來檢視會計師事務所規模對審計品質的潛在影響力。 而本研究結果顯示,在迴歸檢定分析中,裁量性應計數取絕對值與會計師事務所規模呈顯著負相關,亦即財團法人醫院委託四大會計事務所簽證相較於非四大對於管理階層之盈餘管理具有抑制的作用,其審計品質也較佳。
This study extends Becker et al. (1998) Six accounting firms audit more efficient than non-six studies to explore the accounting firm size and earnings management of the Non-profit proprietary Hospitals correlation (to replace the ruling of discretionary accruals) , validation when the Non-profit proprietary Hospitals commissioned four accounting firms or non-four, the discretionary accruals of the hospitals were change in the size of the accounting firm to review the potential impact of audit quality. The results of this study show that in the regression test analysis, the discretionary accruals take the absolute value and the size of the accounting firms with negative correlation .The Non-profit proprietary Hospitals commissioned the Certification for the four accounting firms compared to non-four for management the inhibitory effect of earnings management, the audit quality is better.