- 學位論文
事務所規模與產業專精對會計保守性的影響
The Effect of Auditor Size and Auditor Industry Specialization on Accounting Conservatism
摘要
本研究以2003年至2012年間台灣的上市櫃公司為樣本研究，大規模檢驗由四大事務所查核的公司，相對於非四大事務所查核的公司，會計處理是否會較保守。再進一步探討具產業專精的事務所，相對於非產業專精，會計處理是否會較保守，並採用Khan and Watts (2009)所建立的個別公司於個別年度的會計保守性的模型(C_Score)，此模型是為了解決Basu (1997)無法衡量個別公司跨年度的會計保守程度。 本研究結果顯示，四大事務所與公司的會計保守性(C_Score)呈現正向顯著關聯，代表由四大事務所查核的公司，會計處理較為保守，再者，本研究也發現，由產業專精事務所查核的公司，會計處理也會較為保守。
並列摘要
Based on a sample of Taiwan listed firms from 2003 through 2012, this study examines whether firms audited by Big4 CPA firms are more conservative than other firms audited by non-Big4 CPA firms . This study further investigates the association between industry-specialist auditors and accounting conservatism. Using the firm-year specific C_Score developed by Khan and Watts (2009), the empirical results indicate that Big 4 clients are positively associated with accounting conservatism. Furthermore, second, also find that specialist audit firms are positively associated with “C_Score”.