第五章 結論與建議
第三節 研究建議
國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
第三節 研究建議
本研究對於未來研究提供以下的建議。首先，本研究是以高科技產業 為研究對象，未來可針對其他產業，探討關係人交易與審計品質的關係，
及受相同會計師查核之關係人交易與受不同會計師查核之關係人交易對審 計品質的影響差異。第二，本研究僅研究關係人銷貨交易、關係人進貨交 易、關係人應收款與關係人應付款等類別，未來可探討其他關係人交易類 別與審計品質的關係，及受相同會計師查核之關係人交易與受不同會計師 查核之關係人交易對審計品質的影響差異。第三，本研究之相同會計師以 事務所層及分析，未來可探討個人層級之相同會計師查核關係人交易對審 計品質的影響。
對主管機關而言，本研究對金融監督管理委員會所推動之集團企業「主 查會計師制度」提供參考意涵，且主查會計師制度之範圍可考慮從集團企 業擴大至關係人間的交易。
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
參考文獻
中文文獻
財務會計準則公報第六號，關係人交易之揭露，1985，中華民國會計研究 發展基金會財務會計準則委員會。
審計準則公報第六號，關係人交易之查核，2005，中華民國會計研究發展 基金會財務會計準則委員會。
毛治文、官月緞與曾于軒，2011，探討我國不合常規移轉訂價查核準則之 有效性，北商學報，第 20 期：17-38。
王文宇，2001，金融控股公司法制之研究，國立臺灣大學法學論叢，第 30 卷，第 3 期：49-184。
王志誠，2009，公司法制新契機(一)/公司監察機關之權限範圍及跨越行使
─企業集團內部監控法制之整合研究，月旦法學雜誌，第 171 期：5-37。
江淑玲與林麗容，2007，我國中小企業盈餘管理行為之探索性研究─德爾 菲法之應用，東吳經濟商學學報，第 57 期：79-109。
杜惠娟，2010，關係人交易之查核，內部稽核，第 70 期：51-55。
林志潔與林孝倫，2010，從力霸案論臺灣會計師簽證財報不實之法律責任：
一個實證的分析，國立臺灣大學法學論叢，第 39 卷，第 3 期：223-288。
林文義，2004/9/17，證交所提供線索 會計師追追追 皇統關係人交易 曝光，
工商時報。
林宜男，2003，關係企業交叉持股之弊端研討，國立臺灣大學法學論叢，
第 32 卷，第 2 期：105-166。
柯承恩，1999，家族控股、集團企業與盈餘管理之研究，行政院國家科學 委員會專題研究計畫成果報告。
洪榮華、郭怡萍與蕭雯華，2006，兩稅合一對公司資本結構影響之研究－
高科技產業與傳統產業之比較，輔仁管理評論，第 13 卷，第 2 期：
‧ 國
立 政 治 大 學
‧
N a tio na
l C h engchi U ni ve rs it y
張瑞當、方俊儒與沈文華，2008，集團企業是否委託同一會計師事務所查 核財務報表對其盈餘管理行為之影響，管理評論，第 27 卷，第 2 期：
29-52。
許智順、簡俱揚、黃媺婷與陳燕錫，2012，產業專家會計師事務所對關係 人交易之影響 ，商管科技季刊，第十三卷，第二期：99-129。
郭百琪，1994，科技產業區域投資環境評估指標建立之研究，國立中山大 學公共事務管理研究所碩士論文。
陳清祥，2008/11/12，年度稽核計畫 注重風險評估，經濟日報。
陳鴻文與柯承恩，2005，公司治理與關係人交易及盈餘管理之關聯性研究，
成功大學會計學系碩士論文。
黃美祝與李映茹，2009，最低稅負制對企業租稅負擔影響之研究─高科技 產業與傳統產業之比較，當代會計，第十卷，第二期：189-224。
周嘉明與李介文，2011，高科技業營運持續管理系列(一) 漫談高科技業面 臨之營運中斷風險，勤業眾信通訊。
楊文慶，1994，集團企業間非常規交易之類型，律師通訊，第 174 期：48-54。
葉銀華、蘇裕惠、柯承恩與李冠德，2003，公司治理機制對關係人交易的 影響，證券市場發展季刊，第 15 卷，第 4 期：69-109。
‧
American Institute of Certified Public (AICPA). 2001. Accounting and Auditing
for Related Party Transactions: A toolkit for accountants and auditors.
New York, NY: AICPA.
Apostolou, B., J. Hassell, S. Webber, and G. Summers. 2001. The relative importance of management fraud risk factors. Behavioral Research in
Accounting 13(1): 1-24.
Ball, R. and G. Foster. 1982. Corporate financial-reporting - a methodological review of empirical-research.
Journal of Accounting Research
20(supplement): 161-234.Beasley, M., J. Carcello, and D. Hermanson. 2000. Fraud-Related SEC enforcement actions against auditors: 1987–1997. The Auditor’s Report 24(1): 18-19.
Beasley, M., J. Carcello, and D. Hermanson. 2001. Top 10 audit deficiencies- SEC Sanctions. Journal of Accountancy 191(4): 63-67.
Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting
Research 15(1): 1-24.
Bell, T., and J. Carcello. 2000. A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory 19(1): 169-184.
Berle, A., and G. Means. 1932 The Modern Corporation and Private Property.
New York, NY: The MacMillan Company.
Cahan, S., J. Godfrey, J. Hamilton, and D. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities.
The Accounting Review 83(6): 1393–1424.
Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78(4): 931-955.
Chen, C., C. Lin, and Y. Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long-term auditor tenure impair earnings
‧
quality? Contemporary Accounting Research 25(2): 415–445.
DeAngelo, L. 1981. Auditor size and audit quality. Journal of Accounting and
Economics 3(3): 183–199.
Dechow, P., and I. Dichev. 2002. The quality of accounting and earnings: The role of accrual estimation errors. The Accounting Review 77(Supplement):
35–59.
DeFond, M., and K. Subramanyam. 1998. Auditor changes and discretionary accruals. Journal of Accounting & Economics 25(1): 35-67.
DeFond, M., K. Raghunandan, and K. Subramanyam. 2002. Do non-audit services affect auditor independence? Evidence from going-concern audit opinions. Journal of Accounting & Economics 40(4): 1247-1274.
Francis, J., L. Maydew, and H. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18 (2): 17–34.
Francis, J., R. LaFond, P. Olsson, and K. Schipper. 2005. The marketing pricing of accruals quality. Journal of Accounting and Economics 39(2): 295-327.
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality.
Accounting Review 80(2): 585-612.
Gordon, E., E. Henry, and D. Palia. 2004. Related party transactions and corporate governance. Advances in Financial Economics 9(1): 1-27.
Gordon, E., E. Henry, T. Louwers, and B. Reed. 2007. Auditing related party transactions: a Literature overview and research synthesis. Accounting
Horizons 21(1): 81–102.
Gul F., B. Jaggi, and G. Krishnan. 2007. Auditor independence: Evidence on the joint effects of auditor tenure an nonaudit fees. Auditing: A Journal of
Practice and Theory 26(2): 117-142.
Henry, E., E. Gordon, B. Reed, and T. Louwers. 2012. The role of related party transactions in fraudulent financial reporting. Journal of Forensic &
Investigative Accounting 4(1): 186-213.
Hill, C. and S. Snell. 1988. External control, corporate strategy, and firm
‧
performance in research-intensive industries. Strategic Management
Journal 9(6): 577-590.
International Standard on Auditing 600. Special considerations- Audits of group financial statements (Including the work of component auditors).
Jensen, M. 1993. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance 48(3): 831-880.
Jiang, G., C. Lee, and H. Yue. 2010. Tunneling through intercorporate loans:
The China experience. Journal of Financial Economics 98(1): 1-20.
Jian, M. and T. Wong. 2010. Propping through related party transactions.
Review of Accounting Studies 15(1): 70-105.
Johnstone, M., C. Li, and S. Luo. 2011. Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing. Working Paper. University of Wisconsin - Madison.
Lo, A., R. Wong, and M. Firth. 2010. Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance 16(2):225-235.
Louwers T., E. Henry, B. Reed, and E. Gordon. 2008. Deficiencies in auditing related-party transactions: insights from AAERs. Auditing 2(2): A10–A16.
Martin, R., J. Rich, and T. Wilks. 2006. Auditing fair value measurements: A synthesis of relevant research. Accounting Horizons 20(3): 287-303.
Myers, J., L. Myers, and T. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78(3): 779–799.
Organization for Economic Cooperation and Development(OECD). 2004.
OECD principles of corporate governance.
Organization for Economic Cooperation and Development(OECD). 2009.
Guide on fighting abusive related party transactions in Asia.
Palmrose, ZV. 1988. An analysis of auditor litigation and audit service quality.
The Accounting Review 63(1): 55-73.
‧
Business Review 65(6): 10-18.
Public Company Accounting Oversight Board. 2012.2.28. PCAOB proposes auditing standard on related parties- also proposes amendments related to significant unusual transactions.
Reynolds, J., and J. Francis. 2001. Does size matter? The influence of large clients on office Level auditor reporting decisions. Journal of Accounting
and Economics 30(3): 375-400.
Schipper, K. 1989. Commentary on Earnings Management. Accounting
Horizons 3(4): 91-102.
Srinidhi, B., and F. Gul. 2007. The differential effects of auditors' nonaudit and audit fees on accrual quality. Contemporary Accounting Research 24(2):
595-629.
Teoh, S., and T. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68(2): 346-366.
Wang, D., and J. Zhou. 2012. The impact of PCAOB auditing standard No.5 no audit fees and audit quality. Accounting Horizons 26(3): 493-511.
Watts, R., and J. Zimmerman. 1986. Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall.
Wei W., and C. Tzeng. 2013. One dynamic analysis of transfer pricing policy-cost-plus method and earnings management. International Journal
of Lisrel 6(1): 57-81.
Wilks, T., and M. Zimbelman. 2004. Decomposition of fraud-risk assessments and auditors' sensitivity to fraud cues. Contemporary Accounting Research 21(3): 719-745.
Willingham, J., and P. Jacobson. 1985. A research response to the dingell hearings. The Auditor's Report: 1-4.
Yeh, Y., P. Shu, and Y. Su. 2012. Related-party transactions and corporate governance: The evidence from the Taiwan stock market. Pacific-Basin