非審計服務、會計師任期和審計品質之關聯

Abstract

中文摘要

本研究探討非審計服務、會計師任期是否影響審計品質，並以裁決性應計數作為審計品質之衡量變數。實證結果發現，非審計服務與裁決性應計數的絕對值呈顯著正相關，顯示出會計師提供重大非審計服務給客戶可能會影響會計師獨立性，導致審計品質降低。此外，隨著會計師任期的增加，裁決性應計數的絕對值會顯著減少。因此，可以看出會計師任期愈長愈能抑制管理當局操縱盈餘的幅度，並不會降低審計品質。

Abstract

This study examines whether nonaudit service and auditor tenure affect audit quality and uses discretionary accruals as the proxy for audit quality. We find that nonaudit service has a significantly positive association with the absolute-value discretionary accruals. And it reveals that if the accountant provide nonaudit service to their costumers. It will have a great effects on audit quality and impair auditor independence. Besides, we find that the absolute-value discretionary accruals significantly decrease as audit tenure extends. Therefore, the results suggest that longer auditor tenure can constrains the earnings management through discretionary accruals. It will not lower the quality of audit quality.