| 摘要: | 自2001年底，國內外陸續發生安隆(Enron)、全錄(Xerox)、世界通訊(World Com)、力霸集團等大型公司財務報表不實及操縱盈餘之醜聞，導致廣大債權人、投資大眾巨額的損失。在台灣占有高比例之家族型企業，家族成員佔據公司董事會，並指派管理階層，藉由職務上的權力控制公司經營決策。家族企業在眾多的誘因下，便可能開始操弄盈餘，致舞弊事件層出不窮。引發本研究欲探討家族企業對盈餘管理方法選擇的影響。根據研究指出高審計品質可以有效的節制管理者的盈餘管理行為。如果有專業之會計師查核財務報表，投資大眾的權益使可獲保障。亦引發本研究欲探討會計師專業性與盈餘管理間的關係。本研究以2009年至2012年台灣上市櫃公司為研究樣本，利用SPSS進行研究模型之實證分析。本研究實證結果發現台灣家族型企業對實質與應計盈餘管理皆為顯著正相關，會計師產業專精對實質盈餘管理為顯著負相關，對應計盈餘管理則為不顯著負相關。
Since the end of 2001 fraud have occurred in domestic and abroad, such as En-ron, Xerox, World Com and Rebar. These companies published untrue financial statements and manipulated their earnings. Consequently, lots of creditors and in-vestors suffered a huge loss. In Taiwan, the family business has a high percentage. The family members occupy the posts in Directors of Board and appoint the man-agement to control the companies’ operational policy. Under lots of incentives, the family business is likely manipulating earnings and causing a series of fraud. These events inspired this research to examine the influence of family business to choose different ways of earnings management. The past research results showed that the high audit quality could confine the behavior of earnings management by managers. If the auditors with specialization closely examine financial statements for investors, the interest of investors can be protected. These also inspired this research to investi-gate any relation between auditor specialization and earnings management. The re-search samples are listed companies of Taiwan from 2009 to 2012. The research method employs the SPSS to conduct empirical analysis on research models. The re-search results show that the family business in Taiwan is significantly related with re-al and accrual earnings management. However, the auditor specialization is negatively related with real earnings management, and it is insignificantly related with accrual earnings management. |
