產業專家、審計公費與實質盈餘管理關聯性之研究

A Study on the Association between Auditor Industry Specialization, Audit Fee and Real Earnings Management

翁子涵(Zih-Han Wong)

指導教授 ： 黃惠君

國立臺中科技大學/商學院/會計資訊系會計與財稅碩士班/碩士(2014年)

https://doi.org/10.6826/NUTC.2014.00046

摘要

以往有關於盈餘管理的研究普遍都著重於應計項目的討論，而本研究針對企業從事實質盈餘管理的行為進行探討，希望能補足實質盈餘管理相關文獻。本研究係以2003年至2012年間台灣上市上櫃公司為研究對象，參照Roychowdhury (2006)及Cohen, Dey and Lys (2008)衡量實質盈餘管理之模式，探討跨越前期盈餘門檻的台灣上市櫃公司，產業專家及審計公費與實質盈餘管理之關聯性。實證結果顯示，產業專家與實質盈餘管理呈正相關，亦即產業專家能抑制公司從事應計項目的盈餘管理，如此一來公司利用應計項目來操弄盈餘的空間將會被限縮，可能會驅使有盈餘管理誘因的公司轉而透過實際活動的操縱來跨越盈餘門檻。而審計公費與實質盈餘管理呈負相關，亦即當會計師收取較高之審計公費，能夠投入更多人力及資源進行查核工作，使審計品質會更好，較不容許受查客戶從事實質盈餘管理。

關鍵字

產業專家 ； 審計公費 ； 實質盈餘管理 ； 盈餘門檻

並列摘要

Unlike prior studies, which focus mainly on accruals-based earnings management, this one examines real earnings management. The purpose of this research is to investigate when firms have incentive to avoiding earnings decline, the relationship between auditor industry specialization, audit fee and real earnings management. The models proposed by Roychowdhury (2006) and Cohen, Dey and Lys (2008) are employed to measure real earnings management for this study. We use a sample of publicly listed companies in Taiwan from 2003 to 2012 to test our research hypotheses. The empirical results show that there is a positive relation between auditor industry specialization and real earnings management; that is, the auditor industry specialization can constrain firms to employ real earnings management. There is a negative relation between audit fee and real earnings management. The higher audit fees the accountants charged; therefore, they could devote more manpower and resources to the audit work, and constrain firms to use real earnings management.

並列關鍵字

auditor industry specialization ； audit fee ； real earnings management ； earnings thresholds

參考文獻

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