會計師事務所規模、品牌與盈餘平穩化之關聯性研究

The Relation Between Auditor Size,Brand Name Reputation and Earning Smoothing.

吳秉樹(Ping-Shu Wu)

指導教授 ： 丁緯

中原大學/商學院/會計研究所/碩士(2012年)

https://doi.org/10.6840/cycu201200922

摘要

本研究以2001年至2010年國泰安公司(CSMAR)資料庫中選取中國上市公司為樣本，並採用Simunic(1980)模型為基礎；將應變數由審計公費改為盈餘平穩並運用Logistic迴歸分析，探討會計師事務所規模、品牌與盈餘平穩化之關聯性。基於本研究之目的，透過實證研究歸納出以下結論：
本研究在探討中國審計市場與臺灣審計市場之不同，有助於更深入瞭解中國審計市場四大會計師事務所與十大會計師事務所之特性。此外，透過本文重新檢視四大會計師事務所與十大會計師事務所與盈餘平穩化之相關研究。
本研究指出，由於四大會計師事務所在中國並非規模最大、市佔率最高與查核客戶家數最多之會計師事務所，因此，四大會計師事務所，因客戶規模較大，客戶家數較少，且因客戶規模較大，致使會計師事務所因查核之客戶規模愈大，導致客戶重要性越大，造成會計師重視經濟誘因而給予受查客戶較大的盈餘管理空間，故會計師事務所規模、品牌與盈餘平穩化之關聯性較高。十大會計師事務所，因所擁有客戶家數較多，但規模較小、區域分散，表示會計師較不易發生為了留住客戶而犧牲其獨立性之現象，故會計師事務所規模、品牌與盈餘平穩化之關聯性較低。

關鍵字

盈餘平穩化 ； 事務所規模 ； 事務所品牌 ； 審計市場

並列摘要

In this study,from 2001 to the end of 2010 China data extracted from CSMAR database as test sample,and utilizes the Simunic (1980) model as the base,this research will change the dependent variable from audit fee to earnings smoothing and uses logistic regression to discuss the relationship between accounting firm size, brand and earnings smoothing. To accomplish the objective of this research, through empirical testing, the following can be concluded:
This research discusses the differences between China audit market and Taiwan audit market in order to gain a deeper understanding of the characteristics of the Big Four and Big Ten accounting firms in China. In addition,this paper will examine researches related to the Big Four and Big Ten accounting firms and earnings smoothing.
This research notes that since Big Four are not the biggest accounting firms in China in terms of size,market share and number of audit clients,hence,the Big Four,because their clients are greater in scale but less in amount,and also because the clients are greater in scale,which causes the audit scope to be more complex and makes each client more important,and because of their profit incentive,audit firms will give their clients more flexibility in their earnings management,hence there is a more direct relationship between accounting firm size,brand and earnings smoothing.The Big Ten account firms,because they have more clients,but each smaller in scope,in more distributed areas,which indicates that accounting firms are less inclined to sacrifice their independence in order to keep a client, hence there is less of of a direct relationship between firm size,brand and earnings smoothing.

並列關鍵字

earnings smoothing ； accounting firm brand ； audit market ； accounting firm size

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