會計師任期與企業價值之攸關性：投資人決策之觀點

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题名:	會計師任期與企業價值之攸關性：投資人決策之觀點
作者:	王茂昌
贡献者:	會計系
关键词:	會計師任期投資人決策價值攸關性
日期:	2009-03
上传时间:	2010-12-23 14:26:40 (UTC+8)
摘要:	本文為首篇以投資人決策之觀點，來探討會計師任期與全業價值之攸關性，據以推論會計師任期與審計品質的關係；有別於國內外關於會計師任期與審計品質爭論之研究中，皆以財務報表編製者的觀點(preparer's view)來選擇審計品質代理變數。學者研究指出，審計品質越好則投資人越依賴其會計資訊，且審計品質越好則企業的價值越高；本文應用Ohlson(1995)評價模式來檢視我國大型國際性上市公司之會計師任期與企業價值是否存在攸關性？及其方向為何？實證結果發現會計師任期與企業價值存在攸關性且為正向相關，即會計師任期越長，對審計品質並無不利之影響。 This study is motivated by the view of investment decision usefulness, and investigate the existence and the direction of relevance between auditor tenure and firm's value, and infer the relation between auditor tenure and audit quality. This is different from recent studies provide valuable insights into the debate surrounding auditor tenure by the preparer's view of financial reports. The academics find the better the audit quality, the more investors rely on firms' accounting information, and the better the audit quality, the higher the firm's value. This study extends Ohlson's model to investigate the existence and the direction of relevance between auditor tenure and firm's value on larger firms listed on Taiwan Stock Exchange. The empirical results find that, relevance exists between auditor tenure and firm's value, and the direction of relevance is positive. Audit quality does not deteriorate over time as the auditor tenure lengthens by the view of investor decision
關聯:	企業管理學報 80期 P.67-86
显示于类别:	[會計學系暨研究所 ] 期刊論文

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