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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
81

會計師懲戒與實質盈餘管理 / CPA sanction and real earnings management

鄭卉霞 Unknown Date (has links)
由於會計資訊與企業存有緊密之關聯性,再加上企業外部的報表使用者屬於相對資訊弱勢者,企業之管理當局因此存有許多不同動機及機會進行盈餘管理。會計師受託查核公司財務報表並對報表表示意見,在健全資本市場的任務中擔任極為重要的角色,社會大眾對會計師之職責賦予相當大的期待。但繼美國安隆案後,各國財務報導相關弊案連續爆發卻使會計師的專業遭受嚴重質疑,因此,弊案爆發或會計師受主管機關懲處後,先前被懲處會計師所簽證之其他受查公司,不論有無類似弊病,都會被人以放大鏡來觀察。然而,究竟會計師對於實質盈餘管理之抑制效果是否得以發揮?會計師懲戒制度實施結果是否合乎立法初衷而得以督促提升報表之盈餘品質?則尚無一致結論,亦為本研究欲探討的議題。 / Grahem et al.(2005),Roychowdhury(2006)及Cohen et al.(2008)等文獻均認為沙氏法頒布後,公司管理階層用以操縱盈餘之行為,從過去進行應計項目盈餘管理,改為偵察度較困難、法律上可非難性較低之實質盈餘管理。本研究即參考Roychowdhury之研究,以異常裁決性費用、異常生產成本、異常營運活動現金流量之絕對值捕捉實質盈餘管理程度,依據欲探討之問題設定兩大研究假說,以獨立樣本觀察懲戒會計師事件發生前後期實質盈餘管理之變化,探討懲戒會計師制度對於實質盈餘管理之影響。研究結果發現,以異常裁決性費用與異常生產成本衡量實質盈餘管理之程度時,受懲戒會計師之客戶在經查核後之財務報表中,報導實質盈餘管理之程度更為嚴重;以異常營運活動現金流量為實質盈餘管理之代理變數,則因受干擾影響而無法在各假說下得出顯著之結果。 / 因會計師之查核關卡對於實質盈餘管理之抑制效果有限,目前企業報表中所報導數據之解讀,有賴報表使用者多予比較各科目前、後期波動,考量各數值之間之關連性,並推敲公司可能使用之盈餘管理行為以及相關企業風險。懲戒制度之目的在於避免專業人士怠忽其職、違規行事而侵害大眾利益,其不僅處分已違法之會計師,對於其他會計師亦有警惕之意味,因此實有其存在之必要,本研究結果建議主管機關參考相關研究,制訂更為完善的制度以增進大眾利益,符合社會期待。 / Since accounting information is instrumental to many decisions that a company and its stakeholders make, management has plenty of motives to manage earnings reported on the financial statements. The users will probably as a result misinterpret the data, and thus, sustain direct or indirect losses. Accountants are asked to express their opinions toward the financial reports, and have played an important role in the capital market. Investors rely on what accountants assure in their audit to make decisions. However, after the Enron scandal broke out, so many frauds erupted that accountants’ professionalism and assurance quality were being questioned. Sanctions may be due to the profession’s self-regulation system or based on judgment of the regulators. Nevertheless, does the CPA sanction system actually restrain the real earnings management behavior of auditee companies? Can the system really enhance the earnings quality of client accounting information? The answers to these questions are unknown, and they are the subject of this study. / Managers have altered their application to manage earnings from accruals to real activities since the issuance of Sarbanes-Oxley Act. Based upon the research model developed by Roychowdhury (2006), this study uses abnormal discretionary expenses, abnormal production, and abnormal operating cash flow as proxies for earnings management. I classify samples into two periods, i.e., before and after changing accountants to analyze whether the sanction has affected the application of real earnings management. The results do not support that the auditor sanction system in Taiwan is effective in reducing the real earnings management behavior of auditee firms. / In short, one purpose of CPA sanction is to enforce professional conduct on all members of the profession. It not only punishes the accountants that break laws, but also alerts other fellow auditors. Therefore, the sanction system is necessary. The regulators should refer to research findings and examine the effect of the sanction system on real earnings management. In the mean time, it is advisable that statements users put more emphasis on analyzing and comparing the fluctuations of the figures and ratios between periods. After all, reading carefully through financial statements and numbers is the ultimate way to stop real earnings management.
82

專業服務業知識管理之研究--以會計師事務所為例

張君強 Unknown Date (has links)
在時代的趨勢之下,知識現已成為企業生存競爭,創造競爭優勢的武器。如何掌握與管理有知識的員工,成為組織競爭優勢的來源。 現在企業從事「知識管理」,絕對不是貪圖眼前的財產權問題,而是為了以知識分享,擴大生產力及能量,進而經過相互的知識激盪,產生知識創新,強化競爭優勢,再由知識分享,知識激盪,再知識創新,這樣才是企業永續生存的不二法門。 知識管理是將少數個人所擁有的條件,化為組織整體的智慧或行動。競爭優勢應該存在於組織的記憶與程序中,而不應長期仰賴個人的才智。這樣不可以減輕人事變動所帶來的風險,而且也能經由組織力量,提高競爭優勢自我延續的能力。 本研究以「知識理論」為基礎,探討國內專業服務業中,知識流通、知識創造、知識蓄積及知識擴散間的關連,並以個案研究的方式推導出結論與建議。 第壹章 緒論 第貳章 文獻探討 第參章 研究方法 第肆章 個案分析 第伍章 結論與建議 參考文獻 訪談記錄
83

會計師事務所組織文化對員工在職期間影響之研究 / Organizational Culture and Employee Retention in CPA Firms

陳國龍, Chen, Kuo Lung Unknown Date (has links)
事實已經證明,會計師事務所的員工流動率相當的高,雖然高流動率是可以預期的,或甚至是事務所期望的,但若離職的員工是事務所希望留住的員工,或者是因為離職的原因並不正常,則可能會給專業界帶來一些問題。影響員工流動率的因素很多,但不論就哪一個因素來探討,均不若“組織文化”之涵蓋廣泛。任一組織均有其特殊之文化,此一文化與員工之間產生互動,進而影響員工繼續留在此一組織中之意願,因此,就組織文化對員工在職期間之影響做一探討,可對會計師事務所員工流動率的問題有一較宏觀的認知。   本研究基於對會計專業界未來發展之關心,以三家事務所之離職與在職員工為調查對象,利用問卷進行調查研究,試圖了解各家事務所之組織文化是否有所差異以及組織文化對員工在職期間之影響。在組織文化理論方面,藉由Schein與Ott對組織文化之概念與理論做一整合性探討,以利於對組織文化之起源與發展有一較深刻之了解,並說明其與O'Reilly, Chatman, and Caldwell所發展之OCP組織文化問卷之關聯。而根據回函之統計結果,發現三家事務所均很重視工作成果及工作細節,也非常強調團隊合作,但在穩定性與創新性上則有差異。本研究並以相關分析、變異數分析、鑑別分析及適存分析等進行樣本資料之統計分析。   研究結果發現:   1.男性之在職期間可能比女性長。   2.已婚者之在職期間可能比未婚者長。   3.教育程度愈高者其在職期間愈短。   4.到職日年齡愈大者,其在職期間可能愈長。   5.具有與會計師事務所性質相似之工作經驗者,其在職期間可能愈長。   6.事務所組織文化較重視穩定者,其員工之在職期間比較長。而是否具有會計師資格及績效評估好壞對員工之在職期間長短則無顯著之影響。 / High turnover in the field of public accounting is evidenced in the fact that 70%-95% of new professionals hired will leave within 6 years. While high turnover rate can be expected, it becomes a problem when the wrong people leave, or leave for the wrong reasons. There are many studies focus on individual factor or factors which influence the employee turnover. All these studies are on "micro" level. On the contrary, "organizational culture" can give us a more "macro" understanding of employee turnover.   This study investigate the relationship between organizational culture and employee retention in three CPA firms. I introduce the organizational culture theory based on Schein's and Ott's conceptual work. According to the descriptive statistics, I found that "Outcome", "Detail" and "Team Work" are emphasized in all firms, but significant difference exists in "Stability" and "Innovation" dimensions among three firms. This study also uses correlation analysis, ANOVA, descriminant and survival analysis to analyze data.   Result of the Study results suggest that   1. Male employee retention time may be longer than female's.   2. Tenure of married may be longer than that of unmarried.   3. The higher the education level, the shorter the retention time.   4. The greater the employee's age, the longer the retention time.   5. Employee who has prior working experience in accounting firm might stay longer than that who hasn't.   6. Employee retention in CPA firm which emphasizes "Stability" may be longer than that in CPA firm which emphasizes "Innovation". Female employee is more influenced by organizational culture.   7. Male employee that has CPA license might stay longer than that hasn't. Whether female employee had the CPA license or not may not influence her retention.   8. Performance evaluation doesn't have influence on employee tenure.
84

中國審計市場的制度變遷對審計品質之影響 / The effect of the regime in Chinese audit market on audit quality

吳佳瑋 Unknown Date (has links)
本研究探討中國審計市場的脫鉤改制與強制性合夥會計師輪調制度對其審計品質的影響。具體而言,本論文以會計師的簽證意見做為審計品質的代理變數,分析前述中國審計市場的制度變遷與審計品質的關聯性。就脫鉤改制言,實證結果顯示,脫鉤改制提升整體的審計品質;然而,由於法令與管制僅能提升整體審計服務的最低品質水準,故脫鉤改制的效益僅及於中國的小型會計師事務所。就輪調的分析而言,中國的強制輪換制度並未達到提升審計品質之管制目的,並且發現相較於強制輪換合夥會計師,更換會計師事務所的審計品質較差。
85

‘BizAbroad Xpress’商業計劃書 / ‘BizAbroad Xpress’ Business Plan

林德理, Jeffrey Ling Deck Lee Unknown Date (has links)
This business plan will reveal the scalable business model that BizAbroad Xpress has devised, namely, by creating an online platform that brings together, on the demand side, entities that simply want to start a business (such as register a new company) in a foreign jurisdiction without the hassles that are traditionally associated with the processes involved, and, on the supply side, the carefully vetted top tier business service providers (such as lawyers) that desire to increase the number of their high value international customers. This business plan includes details on how the BizAbroad Xpress method is appealing enough to make the aforementioned entities and service providers to want to switch from the traditional ways of service engagement and provision to the BizAbroad Xpress way, as well as how this new way possesses sufficient competitive advantage to acts as a challenging barrier of entry to other potential competitors in the business service category.
86

中國實施統一委託審計之規定對審計品質與審計公費之影響 / The effect of mandatory auditor assignment on audit quality and audit fees in China

鄭勝通 Unknown Date (has links)
本研究探討中國國務院國有資產監督管理委員會(國資委),實施統一委託審計之規範對於中央國有企業審計品質及審計公費的影響。國資委於2004年發布有關統一委託審計的規定,要求中央國有企業的年度財務決算審計須由國資委統一委託會計師事務所進行,並規定會計師事務所的審計年限必須介於2~5年之間,本研究欲探討此規定對中央國有企業審計品質及審計公費的影響。具體而言,本研究以異常應計數作為審計品質的代理變數,並使用差異中的差異法檢驗統一委託審計的影響,研究樣本為2001~2009年中國滬深A股上市公司。實證結果顯示,就審計品質而言,實施統一委託審計後中央國有企業的審計品質有提升,但其中會計師事務所的審計年限規定並未對審計品質造成明顯影響;就審計公費而言,實施統一委託審計後中央國有企業的審計公費下降,且在市場發展程度愈低的地區效果愈明顯。 / This paper examines the effect of regulations on audit quality and audit fees in China. China’s State-owned Assets Supervision and Administration Commission of the State Council (SASAC) issued some rules in 2004 to improve audit quality for state-owned enterprises controlled by the central government (CSOEs), such as SASAC Order No. 5 and SASAC Rule No. 173. Under these rules, SASAC mandatorily assign auditors for CSOEs, and CSOEs’ managers have to retain auditors for at least 2 years and at most 5 years. This paper investigates listed companies in Shenzhen and Shanghai Stock Exchange from 2001 to 2009, and uses abnormal accruals as proxy for audit quality and a difference-in-differences design to examine the effect of these rules on audit quality and audit fees. The empirical results suggest that after the enactment of these rules, the audit quality for CSOEs relative to other companies improves and the audit fees for CSOEs relative to other companies reduce.
87

鑑識會計在法庭上的運用

陳正偉 Unknown Date (has links)
美國的恩隆案及我國的博達案,都是涉及財務報表舞弊的案例,連帶使得「鑑識會計」受到重視。所謂「鑑識會計」,即是偵查財務報表舞弊的技術。美國自Max Lourie在1953年發表「鑑識會計」一文,至今發展已超過半個世紀。反諸我國,遲至2005年始有陳紫雲博士「鑑識會計」的簡介。 筆者有鑑於「財務報表舞弊」議題的重要性及「鑑識會計」在我國仍屬初步發展階段,且目前尚無中文文獻可供參考。故期透過對鑑識會計傳統內涵(調查性會計及訴訟支援)的介紹,使會計專業在法庭上運用,能受到我國司法實務的注意。 本文著重於會計師作為專家證人及如何受交互詰問。惟我國因偵查、審判人員並不認為會計、審計為特殊之專業,致司法實務上,以會計、審計為爭點的案例,鮮少以會計師作為鑑定人。故本文主要以美國案例為主,介紹美國會計師作為專家證人時,所須遵守的聯邦證據法規及聯邦最高法院的判決先例。期他山之石,得以攻錯。此外,亦論述美國法下的專家證人,如何「歸類」在我國法下的鑑定人制度。
88

我國報稅代理人制度建立之研究

吳明琪 Unknown Date (has links)
本論文主要係就我國自民國四十九年起倡議之專業報稅代理人制度進行研究,專業報稅代理人制度具有協助國民履行稅法上之義務、維護國民在稅法上之權益、節省稅務稽徵人力與成本、協助政府推廣租稅教育,提高國民納稅意願等功能。為何我國推動報稅代理人制度建立近四十年,迄今未能完成立法,其間爭議為何?就商業會計人員與報稅代理人之間資格有無重疊?商業會計法與報稅代理人法(草案)之間如何銜接?就理論而言,是否應建立專責報稅代理人制度?就實務而言,應如何建立等,都是值得探討的問題。 研究的過程主要先以倡議以來相關各界所提出之各項意見進行分析及探討,並檢視目前已實施專業報稅代理人制度之國家,諸如,日本、韓國、美國等國之現行制度進行比較,並分別就資格取得、執行業務範圍、區域、禁止行為、職業登錄制度及懲戒方式等加以彙總分析。 再者,另就目前我國會計師法、報稅代理人法草案及代客記帳業者所涉及之法令規定及相關規則分別就資格取得方式、主管機關、執行業務區域及範圍、公會組織方式、禁止事項規定、懲戒內容及方式等進行研究。 本論文認為我國從開始推動稅務代理制度迄今,遭遇會計師界強烈反對設立專責報稅代理人制度,以致仍無法完成立法的主要因素,大致脫離不了以下幾個問題:資格或證照的取得方式是否一定須經考試?資格或證照取得後是否具有排他性?取得資格或證照後,可以提供那些服務?另從本論文之研究發現無論從經濟發展階段需要、社會垂直分工亦或是目前社會的現實需要等方面而言,專責報稅代理人與會計師此二種行業,原則上屬利益攸關但不必然衝突的行業,是屬於「同類業務」的「垂直分工」,如醫療業務方面有醫師與護士之分;法院事務方面有法官及檢察官與書記官的合作等。且依社會的現實需要與自由經濟供需原則而開創之代客記帳與報稅此行業已存在近四十年,惟有經過其專門職業證照制度的建立,將報稅代理人納入管理,才得加強及提高服務品質。 最後,本文分別就現有從業人員的穩定過渡及社會的調適、所得提供服務範圍之分類、建立過程之溝通協調等方面等提出建議如下: 一、 報稅代理人法草案第二條已明確規定:「中華民國國民經報稅代理人考試及格,並依本法領有報稅代理人證書者,得充任報稅代理人」;其資格或證照的取得方式明確界定為專門職業,自應以考試方式取得其法定資格及證照,惟於建立新專門職業制度時應考量現有從業人員的穩定過渡及社會的調適,實應酌予增加檢覈考試之規定,使得原未經法律限制之工作權,於法律限制後,享有信賴保護原則之適用。 二、 於取得資格或證照後,究竟可以提供那些服務,應以資格本身的基礎加以分類;如以會計師名義取得資格者,除不得代理已進入司法程序之案件外,得受納稅義務人之委託,代理依稅法規定應由納稅義務人作為之行為。如以土地代書名義取得資格者,僅得代理地價稅、土地增值稅、房屋稅及契稅此四種稅目,依稅法規定應由納稅義務人作為之行為。 三、 最後,立法過程中,主管機關應就目前社會中各種反對的聲音加以研析與重視,找出各種可行的方案,並多與相關各界溝通,以消除疑慮與阻礙,以使我國稅務代理制度得以早日完成立法並施行。
89

產業專家、會計師任期與盈餘管理關聯性之實證研究

吳品慧 Unknown Date (has links)
本研究以我國1994年至2003年由四大會計師事務所查核簽證之上市上櫃公司為研究對象,探討會計師之產業專精與任期及其交互作用對於查核品質之影響,其中以裁決性應計數作為查核品質之代理變數,並同時採用會計師事務所及合夥會計師在特定產業之市場佔有率,作為產業專家之衡量指標。實證結果發現,產業專家可以限制受查客戶透過裁決性應計數從事盈餘管理,而以合夥會計師為基礎所計算之市場佔有率較會計師事務所為基礎所計算之市場佔有率,更能解釋審計品質的差異。在任期方面,研究結果顯示,會計師任期愈長愈能限制盈餘管理,而任期對於裁決性應計數絕對値之影響係反映於任期較長會計師之查核年資。但進一步檢測會計師對管理當局操弄盈餘向上或向下的態度是否隨著任期之增長而有所不同時,本研究發現,當管理當局操弄盈餘使其降低時,會計師任期增長愈能抑制管理當局向下操弄盈餘以預留未來盈餘空間;而在管理當局操弄盈餘使其增加時,會計師任期增長則沒有理由支持具查核品質。此外,在產業專家與任期之交互作用對查核品質影響方面,實證結果發現,產業專家會計師抑制盈餘管理的能力較非產業專家好,所以較不須要透過任期的增加來提升其偵測盈餘管理的能力。 / This study uses the sample comprised of listed and OTC firms in Taiwan during 1994-2003 and examines the effects of auditor industry specialization, auditor tenure and the interaction on audit quality. I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry. My empirical results provide evidence that industry specialist auditors can restrict accruals-based earnings management and explain the differentiation of audit quality more than industry specialist audit firms. About auditor tenure, I find that absolute discretionary accruals decline with auditor tenure and tenure traced at the longer auditor tenure is superior to shorter auditor tenure. The results show that longer auditor tenure enhances audit quality. In addition, a further analysis shows that the clients have motivations on income-decreasing earnings management, auditors can limit management’s ability to create reserve to manage future earnings. But the clients have motivations on income-increasing earnings management, the study did not provide sufficient evidences to explain that audit quality is improved with tenure. Besides, the result of empirical analysis support my estimation about the interaction between auditor industry specialization and auditor tenure. The industry specialist auditors mitigate earnings management more than nonspecialist auditors and don’t enhance audit quality through extending auditor tenure.
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會計師事務所品牌聲譽、產業專業化以及客戶重要性對財務報表品質之影響:中國審計市場之研究

高淑琦, Kao ,Shu Chi Unknown Date (has links)
本研究旨在針對中國審計市場探討財務報表品質是否受到註冊會計師事務所的品牌聲譽(reputation)、產業專業化(indusrty specialist),及客戶重要性(client importment)之影響。 單變量結果顯示,國際四大會計師事務所查核之財務報表品質較佳,然而,在控制其他影響財務報表品質之因素後,本研究無法發現四大所查核之財務報表品質優於非四大所查核之公司。此外,在額外考慮客戶議價能力且僅對四大會計師事務所的客戶分析當中,本研究發現在特定衡量方式下,相對於議價能力高的客戶而言,國際四大會計師事務所在面對議價能力低的客戶時,較能抑制其管理當局操縱盈餘,因此在中國,客戶議價能力在某程度上,的確傷害四大所的審計品質。 在產業專家方面,本研究也未能發現產業專家事務所查核之公司,其財務報表品質優於非產業專家查核公司的證據。此外,本研究也無法發現客戶議價能力會對產業專家事務所造成影響。造成此結果之可能係因掛靠制度及政府之尋租行為所造成之區域性分割使得上市公司對事務所的選擇並不重視其審計品質的高低,而是更看重會計師事務所的掛靠單位,再加上中國審計市場集中度不高,使事務所無發展產業專家之誘因。 至於客戶重要性方面,研究結果顯示當客戶支付之公費金額愈高時,即使其公費佔事務所總公費之比例並不高,仍使會計師允許客戶操弄盈餘的幅度愈大,且此現象主要反映於管理當局操弄盈餘減少時。 / In this study, we examine how auditor’s brand name reputation, industry specialization, and client importmance affect the quality of financial statements in China. Using three kinds of abcdrmal accruals to proxy for earnings quality, our empirical results are as follows: First, univariate results suggest that fiancial statemenets audited by Big 4 are better than those audited by non-Big 4. But after controlling for variables established in prior work to be related to abcdrmal accruals, we find no evidence that clinets of Big 4 have lower abcdrmal accruals than clients of non-Big 4. Besides, we find that when we use discretionary accruals (DAC) to proxy for earnings quality, evidence shows that DAC are lower when clients of Big 4 are small and have little bargaining power. Therefore, client bargaining power indeed impairs audit quality in some extent in China. Second, we don’t find a statistically significant association between abcdrmal accruals and industry specialization. We also find no evidence that client bargaining power will affect industry specialization. Third, we use total fees and ratio of client’s total fees to audit firm’s total revenue as our two proxies for client importance. Evidence shows that total fees are positively associated with magnitude of abcdrmal accruals, especially when abcdrmal accruals are negative.

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