會計師獨立性與會計處理保守性之關聯-從審計品質與訴訟風險角度探討

Association between Auditor Independence and Earning Conservatism : Evidence From the Audit Quality and Litigation Risk

蔡芸芸(Yun-Yun Tsai)

指導教授 ： 廖益興

中原大學/商學院/會計研究所/碩士(2008年)

https://doi.org/10.6840/cycu200800302

摘要

近年來，因為財務報表舞弊案件頻傳，導致會計師簽證的獨立性被廣泛提出來討論。本研究旨在從訴訟風險與審計品質的觀點，探討會計師獨立性與簽證客戶會計處理保守態度之關聯。本研究以2002年至2006年間，有揭露審計服務公費及非審計服務公費之上市上櫃公司為研究樣本，並以企業有無至海外掛牌交易及會計師事務所之市場佔有率與會計師事務所之客戶集中度，作為衡量訴訟風險與審計品質之代理變數，據以分析會計師獨立性是否會受到訴訟風險與審計品質之影響。
　　綜合本研究實證結果，就會計師的獨立性與簽證客戶會計保守主義之關聯而言，並無法獲得一致性的證據支持會計師獨立性與簽證客戶保守主義成正相關。但若進一步探討訴訟風險及審計品質對會計師獨立性之影響時，在應計數與Basu反迴歸模型中，大抵呈現出訴訟風險愈高的公司，及審計品質愈佳的會計師事務所，查核客戶之會計處理會愈保守。

關鍵字

會計師獨立性 ； 會計保守主義 ； 訴訟風險 ； 審計品質

並列摘要

In recent years, the issue of auditor independence has been persuasively discussed due to the frequent occurrence of financial statement fraud. This study aims to investigate, in the view of litigation risk and audit quality, the relationship between auditor independence and conservative attitude toward client’s accounting methods. This research samples listed companies whose audit fees and non-audit fees from 2002 to 2006 are disclosed. To analyze whether audit independence is affected by litigation risk and audit quality, three conditions including whether the enterprise is overseas listed, how much market share the accounting firm holds and what level the client concentration of the accounting firm is are considered and treated as proxy variables for the measurement of litigation risk and audit quality.
As for the relationship between auditor independence and accounting conservatism towards audit client, the results of this study show that no consistent evidence is found to support a positive correlation between auditor independence and accounting conservatism towards audit client. However, to conduct a further investigation into the influence of litigation risk and audit quality on auditor independence, the accruals and Basu reverse regression model mainly show that as a company is with higher litigation risk and an accounting firm is with better audit quality, the audit on client’s accounting method will tend to be more conservatively.

並列關鍵字

auditor independence ； earning conservatism ； audit quality ； litigation risk

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