林嬋娟臺灣大學：會計學研究所吳汶諺Wu, Wen-YenWen-YenWu2007-11-282018-06-292007-11-282018-06-292006http://ntur.lib.ntu.edu.tw//handle/246246/61650由於近年來爆發的會計舞弊案件其財務報表皆獲會計師簽發無保留查核意見，證券市場參與者懷疑此是否與購買審計意見有關。此篇論文為台灣公司是否有購買審計意見的現象提供初步的實證研究。 過去大多數探討此議題的文獻，著重於更換會計師後公司是否有收到更好的意見，此篇論文採用Lennox (2000)的觀點改良先前的研究方法，而且採用審計意見模型(audit-reporting model)與會計師更換模型(auditor-switching model)等實證方法來檢驗這項議題。研究樣本為1998到2004年的台灣上市上櫃公司。 本研究主要有以下兩個發現：一、公司更換會計師之後收到保留意見的機率增加。二、用來測試購買審計意見的變數，雖然係數與預期方向相符，但是此變數並不顯著。這些發現顯示台灣公司購買審計意見的現象並不顯著。Since several companies involved in financial scandals received unqualified audit opinion before they went into trouble, one might suspect if it’s correlated with “opinion shopping” phenomenon. This paper attempts to examine if the companies in Taiwan are successfully engaged in audit opinion shopping. While most previous literature focuses on the improvement of the opinions received by companies after auditor switch, my study follows Lennox (2000) to improve previous research methods, and employ audit-reporting and auditor-switching models to examine this issue. The sample included all public companies listed in Taiwan Stock Exchange and Traded over the counter in Taiwan from 1998 to 2004. There are two key findings: First, switching auditors increases the probabilities of receiving qualified audit opinion. Second, although the predicted sign is correct, the coefficient on opinion-shopping variable is not significant. The above findings provide preliminary evidence that there exists no opinion shopping in Taiwan.Abstract……………………………………………………….....ii I. Introduction…………………………………………….......1 II. Related Previous Research……………………......... .3 2.1 Related evidence supporting no opinion shopping … 3 2.2 Related evidence supporting opinion shopping …… 8 III. Hypothesis development and Research Design………. 10 3.1 Hypothesis development…………………............. 10 3.2 Research design………………………………...........11 3.3 Econometric issues………………………………...…. 14 3.3.1 Audit reporting model………………………………… 14 3.3.2 Auditor switching model…………………………………16 3.3.3 Control variables in audit reporting and auditors witching models………………………………………………… 18 3.4 Data source and samples……………………………….…21 IV. Main results………………………………………………….23 4.1 The audit reporting model……………………………….25 4.2 The auditor switching model…………………………… 28 4.3 Reconcile ex ante and ex post perspectives………..29 V. Summary and Conclusion………………………………… 31 References……………………………………………………… 33201068 bytesapplication/pdfen-US購買審計意見更換會計師審計意見opinion shoppingauditor switchaudit reportotherhttp://ntur.lib.ntu.edu.tw/bitstream/246246/61650/1/ntu-95-R93722045-1.pdf