事務所查核期間與盈餘管理之關聯性研究

The relationship between Audit Firm Tenure and Earnings Management

謝宗成(TSUNG-CHENG HSIEH)

指導教授 ： 譚醒朝

長榮大學/管理學院/經營管理研究所/碩士(2015年)

https://doi.org/10.6833/CJCU.2015.00091

摘要

各國均已往國際財務報導準則(International Financial Reporting Standards，簡稱IFRSs)靠攏，中國大陸於2007年起上市公司率先實施IFRSs。IFRS係以原則性規範之會計準則，與原先會計準則的規範有顯著的差異，在財務報表查核時需仰賴大量的專業判斷，本研究旨在檢驗中國大陸採取IFRSs後事務所任期是否能有效抑制上市公司盈餘管理的能力。
本研究採用裁量性應計數衡量盈餘管理，以2007年至2012年之中國上市公司A股作為樣本，探討中國大陸於2007年採用IFRSs後會計師事務所任期對盈餘管理之關聯性。研究結果發現事務所任期越長能更抑制上市公司進行盈餘管理。

關鍵字

事務所任期 ； 盈餘管理 ； IFRS

並列摘要

Many countries have started to adopt IFRSs (International Financial Reporting Standards); among them, China has adopted IFRSs in their firms since 2007. There are obvious differences between the financial standards in IFRSs and the previous ones. While auditing the financial report, CPAs need a great deal of professional judgments. The goal of this research is to examine audit quality after adopting IFRSs in China, and to check the ability of inhibiting earnings management for the listed company in a term of audit .
This study used a measure of discretionary accruals earnings management during 2007 to 2012 in the Chinese A-share listed companies as samples to explore the CPA office in mainland China after the 2007 adoption of IFRSs in relation to earnings management. The results showed that the longer the term of office can be more inhibited earnings management of listed companies.

並列關鍵字

Audit Firm Tenure ； Earnings Management ； IFRS

參考文獻

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