私立大专院校会计师选任模式与审计质量之探讨  

Study on CPA selection model and audit quality of private school

作　　者：陈雪如[1] 黄劭彦[2] 廖振宇 张益诚[4] 

机构地区：[1]国立中兴大学会计研究所,台湾台中402 [2]逢甲大学商学院,台湾台中407 [3]安候会计师事务所,台湾台北407 [4]中正大学会计信息科技研究所,台湾嘉义621

出　　处：《Journal of Modern Accounting and Auditing》2007年第3期1-13,共13页现代会计与审计（英文版）

摘　　要：私立大专院校委托会计师查核签证财务报表已行之多年，会计师选任模式也一再变动，会计师事务所是否提供更好的审计质量不得而知，而且五大会计师事务所在私校审计市场是否维持高审计质量，亦为值得关切的议题。本文以台湾私立大专院校为研究对象，针对“教育部”委托会计师项目查核私立大专院校，并依“教育部”是否补助审计公费将会计师选任模式分为自选（“教育部”补助半数审计公费）、公开招标指派（全数补助）及自选（不补助审计公费）三种选任模式下追行探讨，寻找会计师选任模式与审计质量间的关联性。本研究实证结果发现：（1）五大会计师事务所查核学校的盈余管理程度比非五大查核学校低，意味着高审计质量查核人员的专业能力较强并具有超然独立性，可阻止或降低盈余管理；（2）在2004年度自行遴选（“教育部”不补助审计公费）会计师事务所模式下，依私立大学体系、私立技职体系或私立大专院校三种分类其整体盈余管理程度皆较低，整体审计质量较高。本研究结果为非营利组织及“教育部”在选任会计师或制定相关政策时提供参考。It has already been many years for private university to commit CPA to audit financial reports. The CPA selection model has also been changed again and again. So CPA along with choosing whether change of selection model policy provides better audit quality or not, this subject is worthy of being deeply concerned. Besides, whether the big five accounting firms in private school audit market can maintain high audit quality in the enterprise is another one important research problem. This study takes the private university in Taiwan as a research object, examines the relationship between three kinds of CPA selection model and audit quality. The present study has two objectives. First, to prove the big five accounting finns in private school audit market also have high audit quality; Second, to find out the optimal CPA selection model. The empirical results show that： （1） the big five accounting finns have lower discretional accruals, so higher quality auditors can reduce earnings management; （2） selection model for 2004 academic year has lower discretional accruals, the whole audit quality is higher, so it is the optimal CPA selection model. The results showed in the paper can provide the Ministry of Education and Nonprofit Organization while choosing CPA or making the relevant policy have important reference value.

关 键 词：盈余管理 审计质量 会计师选任模式 

分 类 号：F239.222[经济管理—会计学]