論文摘要
我國經濟迅速發展的結果，造成所有權與經營權分離的企業經營模式。在這種專業經營的好處背後，隱藏代理問題的危機。欲解決代理問題，資訊的透明化是關鍵，而資訊的正確與否，則有賴於獨立公正的第三人加以驗證，因而促成對審計服務的需求。
由於審計服務的需求能否被滿足，繫於審計品質的優劣，因此本研究將代理成本的變動與審計品質需求的變動作一個連結，將國內上市公司更換會計師的行為視為對審計品質需求的變動，探討對有更換會計師的公司而言，當代理成本增加時，對高品質審計服務的需求是否增加；反之，當代理成本降低時，上述需求是否減少。
本研究以四個替代變數來衡量審計品質，即產業專業、聲譽、與美國大事務所結盟時間長短，以及以前述三種替代變數利用主成分分析所構建的審計品質總指標來衡量審計品質。至於代理成本，則以管理當局的持股比率、財務槓桿率、應計項目來衡量。四種審計品質的代理變數分別建立四個統計模式。在檢定個別自變數與應變數之間的關係時，由於聲譽、與美國大事務所結盟時間長短的模型，其應變數為類別性變數，因此係採鑑別分析，而產業專業與審計品質總指標模型的應變數則為分析性變數，故採用迴歸分析。
本研究發現，有關管理當局持股比率的假說，在產業專業的模型中獲得顯著的支持，但在聲譽、與美國大事務所結盟時間長短的模型中，則未獲支持；而財務槓桿比率的假說則獲得絕大部份的支持，顯示財務槓桿比率的變動與更換會計師審計品質的方向間具有正向的關係，惟在聲譽、與美國大事務所結盟時間長短的模型中，更換至品質較低的群組，未有顯著的支持；至於應計項目的假說則未獲支持，顯示應計項目的變動與更換會計師方向間並無顯著的正向關係。 / Abstract
Name: Lu, Shiang-Ying
Advisor: Ma, Sheree S., Ph.D.
Title: A Study on the Association between Changes in Agent Costs and Audit Qualities
Month/Year: July, 1999
With the development of economy, one of the impacts is the business style turns to be specialist resulting in the departure between management and owner incentives leads to agency conflict. To solve the conflicts, information transparency is the key point. The integrity of information lies to the independent audit of the third party, so the audit demand emerges.
Whether the audit demands can be met depending on the audit quality. So, the study links the changes in agent costs to audit qualities; the extent of agency conflicts determines the degree of auditing needed to make management credible to current and potential investor. Specially, the higher (lower) the agent costs, the higher (lower) the demand for audit quality.
This study measures audit quality by proxy variables which are industry expertise, brand, time span of allying with America large CPA firm and audit quality index. The audit quality index is a combination of first three proxy variables by principal component analysis. Agent costs are proxied by management ownership, leverage and accruals. Four audit quality proxy variables build four statistical models. The industry expertise and audit quality index models are analyzed by regression; the others are by discriminate analysis.
The results do not provide support for the hypothesis that changes in accruals is associated with changes in audit quality. As to the hypothesis of management ownership and leverage, there is no consistent result.
| Identifer | oai:union.ndltd.org:CHENGCHI/B2002001617 |
| Creators | 呂相瑩, Lu, Hsiang-Ying |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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