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集團企業整合策略、會計師簽證網絡關係與盈餘管理之關聯性
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Journal Article
集團企業整合策略、會計師簽證網絡關係與盈餘管理之關聯性
2024
Overview
本文旨在探討集團企業之組織型態差異是否存有不同的盈餘管理行為，並進一步觀察會計師簽證網絡關係之影響。實證發現，在四大之查核樣本中，發現相較於水平整合，垂直整合企業較會使用裁決性應計數進行盈餘向下之管理，且在主簽二階與副簽一階之迴歸結果，也發現垂直整合企業會透過過度生產之方式操作盈餘；在交乘項上，發現主簽簽證網絡能有效抑制垂直整合企業使用應計項目盈餘管理，且在四大查核之樣本中，發現若有較廣之會計師簽證網絡，能讓集團企業會計師充分發揮其查核知識與技能，能更進一步限制垂直整合企業進行過度生產之行為。
Publisher
國立臺灣大學經濟學系
Subject
