查詢結果分析
來源資料
頁籤選單縮合
題名 | 審計客戶重要性:一項度量偏差及其影響=Client Importance: A Measurement Bias and Its Impact |
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作者姓名(中文) | 吳溪; 曾鐵兵; 王春飛; | 書刊名 | 中國會計與財務研究 |
卷期 | 16:4 2014.12[民103.12] |
頁次 | 頁53-94 |
分類號 | 495.9 |
關鍵詞 | 會計師事務所; 客戶重要性; 審計品質; 度量偏差; Audit firms; Client importance; Audit quality; Measurement bias; |
語文 | 中文(Chinese);英文(English) |
中文摘要 | 學術界和監管者普遍關注審計客戶重要性對審計品質的影響。然而在度量客戶重要性時,研究者通常以來自所有上市客戶(而非全部客戶)的經濟利益作為客戶重要性基數的替代指標。來自中國註冊會計師行業組織的統計資料為我們考察上述度量偏差的潛在影響提供了機會。以客戶重要性與客戶應計盈餘管理間關係為檢驗情境,本文證據顯示,是否完整度量事務所的業務收入基數對客戶重要性經濟後果的估計具有明顯影響;同時該項度量偏差對理解事務所不同分部(office)在客戶重要性經濟後果上的潛在差異也具有明顯影響。 |
英文摘要 | The impact of client importance on audit quality has long been attracting academic and regulatory attention. When measuring client importance, however, researchers usually use the economic benefits from all listed clients (rather than all clients) as a proxy for the revenue base of client importance. Taking advantage of a unique set of data from the Chinese Institute of Certified Public Accountants (CICPA), this study examines the potential impact of such measurement bias on empirical findings. Using the association between client importance and accrual-based earnings management as the test scenario, our evidence shows that when evaluating the economic consequences of client importance, the use of a complete client base in measuring client importance leads to a discernibly different interpretation to that produced using an incomplete client base. Moreover, the measurement bias also has a discernible impact on the interpretation of empirical results at the audit firm office level. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。