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標題: 會計師審計品質與財務報表重編之關連性
Audit Quality and Restated Financial Statements
作者: 盧其群
Lu, Chi-Chun
關鍵字: Restatement;財務報表重編;Nonaudit fee;Auditor size;Auditor industry specialization;Auditor tenure;非審計公費;事務所規模;產業專精;查核年資
出版社: 會計學研究所

There were many incidents about accounting fraud which led to a loss of confidence in accountants in recent years, and there was also an increasing number of restated previously issued financial statements causing countless losses to large numbers of its investors. This study examines restatements in the period 2002-2004, together with matched control group of firms of similar time, industry, and firm size. We use a logit model to test whether the likelihood of a restatement is related to the audit quality (using nonaudit fee, auditor size, auditor industry specialization, and auditor tenure as proxies).
We find that nonaudit fee, auditor industry specialization and auditor tenure exhibit a significant negative association with the occurrence of restatement. We cannot document a significant association between auditor size and restatement. Besides, we also investigate restatements which decreasing previous income, and find that only nonaudit fee and auditor tenure have a significant negative association with restatement. We also consider a sample of financial statements audited and financial statements reviewed. Our results indicate that audit quality have different influence on financial statements audited or those reviewed. Finally, we find out that the firms which restate their previously issued financial statements have higher risk.
Appears in Collections:會計學系所

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