非审计服务与异常应计数之关联性研究.pdf

The International Journal of Account ing Studies 論 37 2003 年7 1-30 異數 聯 李∗ 立 北 類料 理 理 理 理 理 不 易 樂 度 論 行 立異數 ∗ NSC91-2416-H-305-002 2002 理論論 林見 2002 年 7 2002 年 12 1 2 論 37 2003 年7 The Relationship between Non-Audit Services and Abnormal Accruals Jan-Zan Lee Shu-Wei Hsu JengFang Chen National Taipei University Abstract This study investigates whether auditors compromise their audit quality when they provide audit and non-audit services simultaneously to their clients. By using the non-audit services data from the big four CPA firms in Taiwan; we examine the relationship between the provision of non-audit services and abnormal accruals. The results indicate that, for companies with positive abnormal accruals, there is a significant positive association between the provision of non-audit services and earning management. However, we didn’t find similar results for companies with negative abnormal accruals. These results are consistent with prior research findings that, because the cost is larger for auditors failing to discover overstated assets and income than failing to discover understated a