Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/18793
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
摘要: 
近幾年來,層出不窮的會計舞弊事件嚴重打擊投資大眾對會計師之信心,據統計顯示,愈來愈多財務報表因不符合一般公認會計原則被要求重編,投資大眾在市場上的損失也有趨高的比例與財務報表重編有關。本文主要探討會計師審計品質與財務報表重編發生之關係,並以民國91年至93年發生財務報表重編的台灣上市上櫃公司為研究對象,探討會計師審計品質與財務報表重編之關連性。
本研究以非審計公費重大性、事務所規模、產業專精與查核年資為會計師審計品質代理變數。研究結果發現,非審計公費若具重大性、會計師事務所為產業專精者或查核年資越長,則可減少財務報表重編發生之可能性;事務所規模則受限於我國審計市場特性,無法得到支持之統計證據。實證結果也顯示,針對向下調整淨利之重編,僅非審計公費與查核年資可降低發生可能性。此外,在查核過程與核閱過程下,會計師審計品質對財務報表重編有不同之影響效果。最後,本研究亦證實公司營運風險與財務報表重編有顯著正相關。

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.
URI: http://hdl.handle.net/11455/18793
Appears in Collections:會計學系所

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