會計師對財會主管異動原因之反應

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Title:	會計師對財會主管異動原因之反應
Other Titles:	Auditors' Reaction to CFO Turnover
Authors:	李靖儀 Li, Jing-Yi
Contributors:	許書偉 Hsu, Shu-Wei 東海大學會計學系
Keywords:	會計師、盈餘管理、財會主管異動原因、裁決性應計數 CPA,earnings management,Reasons for CFO turnover,abnormal accruals;taiwan
Date:	2009
Issue Date:	2011-02-25T02:24:12Z (UTC)
Abstract:	會計師對財會主管異動原因之反應中文摘要指導教授：許書偉　博士研究生姓名：李靖儀研究生學號：G96430080近幾年來，財務報表舞弊案件頻傳，我國主管機關開始正視財會主管在公司中的角色，在2006年通過修訂證?交易法第十四條，對於財會主管之責任有更明確之規定。財會主管負責公司財務報表之編製，對於公司的財務狀況，肯定非常了解，因此，當財會主管意識到，可能會因為績效不佳，而遭到異動之情況下，財會主管可能運用其對財務報表之裁決權，操縱盈餘以自保。會計師在查核過程中，基於其專業能力，會抑制財會主管向上盈餘管理之行為。而不同審計品質之會計師，對於此情況之抑制能力是否不同，是本研究主要之研究問題。本研究以2000至2007年上市櫃公司為樣本，異動樣本為939筆，其中非自願性異動樣本為665筆，自願性異動樣本為274筆。在研究方法部分，本研究將以單變量績效配對法及多變量績效配對OLS迴歸模型，對異動樣本與配對後裁決性應計數進行探討。首先針對全異動樣本進行討論，再區分異動原因為非自願性異動，及異動原因為晉升，探討四大、非四大，對於抑制異動公司盈餘管理之幅度。研究結果發現，以單變量績效配對法進行探討之結果，不論異動原因區分與否，皆未發現四大與非四大，在抑制異動公司，向上盈餘管理有顯著差異。而多變量績效配對迴歸模型之研究結果顯示出，在未區分異動原因之情況下，相對於非四大，四大抑制異動公司，向上盈餘管理之幅度較大。但在區分異動原因為非自願性異動，及晉升之情況下，則未發現四大與非四大，在抑制盈餘管理之幅度，有顯著差異。關鍵詞：會計師、盈餘管理、財會主管異動原因、裁決性應計數 Auditors’ Reaction to CFO TurnoverAbstractAdvisor：Dr. Shu-Wei Hsu Graduate Student Name：Jing-Yi LiGraduate Student No.：G96430080Due to cases of fraudulent financial reporting in recent year, regulators work hard to enhance the role of CFOs in financial reporting process. In the modified Securities and Exchange Law passed recently, the responsibility of financial reporting is clarified by asking the signatures of both CEOs and CFOs. Since CFOs play an important role in financial reporting, they have inside information about the performance and prospect of companies. If performances of companies are poor, CFOs have incentives to manipulate earnings upward to avoid possible turnover. If auditors aware this incentives, how do they response to the upward earnings manipulations is the focus of this thesis. The sample includes all listed firms in Taiwan from 2000 to 2007, and consists of 939 CFO turnover events. Among them, there are 665 events of forced turnover, and 274 events of voluntary turnover. For the methodology, this research will study on turnover events and abnormal accruals with the method of performance matched and method of multivariate performance matched. Firstly, turnover events will be discussed. Moreover, turnover will be analyzed to forced turnover and promotion so as to probe into the range that the Big Four and non-Big Four will suppress in turnover companies’ earnings management. The findings show that the magnitude of upward earnings management have no significant difference between Big Four and non-Big Four firms with method of performance matched but have significant difference with method of multivariate performance matched. In addition, even CFOs turnovers are further classified as forced, voluntary or promoted, the Big Four firms do not restrain the upward earnings manipulations more than non-Big Four firms. Keywords: CPA, earnings management, Reasons for CFO turnover, abnormal accruals
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