林世銘Lin, Su-Ming臺灣大學:會計學研究所鄭洧儒Cheng, Wei-JuWei-JuCheng2010-05-052018-06-292010-05-052018-06-292009U0001-2105200911080200http://ntur.lib.ntu.edu.tw//handle/246246/179984本研究旨在檢視我國會計師是否會因審計客戶同時購買重大非審計服務，而折損其獨立性，削弱利得與損失認列時效上的不對稱性，使財務報導保守程度弱化。文以民國91年至96年符合「證券發行人財務報告編製準則」第22條第1項第1款第1目公費揭露規定之上市、上櫃公司共計594筆觀察值為樣本，採用Basu (1997)提出之盈餘報酬模型為基礎，分析重大非審計服務對會計師獨立性及企業財務報導保守程度的影響。經由敘述統計分析及迴歸模式分析，本文之研究發現可以歸納如下：、不論在何種測試下，國內財務報導均具有保守特性。、在以非審計公費比率為經濟依存度之代理變數下，不論是利用連續變數、納入期初市價淨值比，抑或是以分組樣本進行測試，本研究都發現當審計客戶同時購買重大非審計服務時，會計師會因此而折損其獨立性，進而降低財務報導保守性之現象。、在以取自然對數之非審計公費金額為經濟依存度之代理變數下，相關結果分述如下：一)於採用連續變數時，發現財務報導保守程度會受重大非審計服務影響。二)在納入期初市價淨值比或以分組樣本進行額外測試中，會計師同時提供重大非審計服務會損害財務報導保守性之推論，未獲顯著之結果。上所述，本研究主要模型顯示重大非審計服務對財務報導保守性間存在顯著負向影響，爰應正視會計師提供審計客戶重大非審計服務時，將可能改變其財務報導保守性，而弱化會計師獨立性之議題。This study aims to examine whether the provision of material nonaudit services by incumbent auditors is associated with a reduction in the financial reporting conservatism. Reduced financial reporting conservatism is expected to occur if relatively high levels of nonaudit services result in stronger economic dependence and reduced auditor independence.onservatism is measured using the Basu (1997) model that regresses earnings on returns and allows the return coefficient to vary with the sign of the return. With a sample of 594 firm-year observations over the 2002 to 2007 time period, the regression results are as follows: (1)The results of several different tests consistently support that financial reporting is conservative in Taiwan. (2)There is a significant negative association between the purchase of nonaudit services, proxied by the ratio of nonaudit fees to total fees (NAFR), and the financial reporting conservatism. The results are robust in the additional tests which control the market-to-book ratio at the beginning of the fiscal year, and which use alternative measure of economic bond between auditors and their clients. (3)There is a significant negative assocation between nonaudit services, proxied by nonaudit fees taken natural log (LNNAF), and conservatism. However, this effect is less pronounced in the additional tests. The relation is insignigicant, although nonaudit fees are still negatively associated with conservatism.aken together, the empirical evidence of this study implies that the provision of material nonaudit services by incumbent auditors may weaken auditor independence, which is an issue that must be taken seriously.謝 辭 I文摘要 III文摘要 IV一章 緒論 1一節 研究動機與目的 1二節 研究架構與流程 3二章 文獻探討 5一節 保守主義之定義與衡量 5二節 保守主義之激勵因素 11三節 非審計服務、獨立性與保守主義之關連性 15三章 研究方法 22一節 研究假說之建立 22二節 變數衡量 26三節 統計模型 29四節 樣本選取與資料來源 33四章 實證結果與分析 36一節 敘述性統計分析 36二節 複迴歸結果分析 40三節 額外測試 44五章 結論與建議 51一節 研究結論與建議 51二節 研究限制與建議 53考文獻 54application/pdf460402 bytesapplication/pdfen-US重大非審計服務財務報導保守性會計師獨立性經濟依存度nonaudit servicesfinancial reporting conservatismauditor independenceeconomic dependencyhttp://ntur.lib.ntu.edu.tw/bitstream/246246/179984/1/ntu-98-R96722020-1.pdf