會計師兼營非審計服務、企業信用風險與審計意見之關聯性研究

本研究探討會計師同時提供審計及非審計服務對會計師出具查核意見的影響；由於「證券發行人財務報告編製準則」第二十二條規範公司財務報表應揭露會計師兼營重大非審計服務的訊息，台灣特殊的環境提供本研究探討兼營非審計業務對會計師簽證行為的影響。本研究發現非審計服務公費高的公司會計師出具標準式無保留意見的比率顯著較高，非審計服務公費占審計公費比重愈高的公司，也愈容易取得標準式無保留意見；此外，非審計服務公費高又無財務危機事件的公司，會計師最傾向簽發標準的無保留意見；尤其，信用風險高的公司中，未提供高非審計服務的會計師，較提供高非審計服務的會計師，更不傾向簽發標準的無保留意見，研究結果隱含會計師基於非審計服務的經濟依賴，會出具迎合客戶的標準式無保留意見。會計師審查意見能協助查核國防部門資產、負債、營收與支出項目，將會計師之審計服務導入國軍內部審核作業亦是未來政府運作的趨勢，本研究結果將可作為國軍延攬會計師從事內部稽核與考核績效的重要參考。

關鍵字

Logit模型；非審計服務；修正式無保留意見；信用風險；公司治理

並列摘要

This study explores how the audit opinion would be influenced by auditors' joint provisions of the audit and non-audit services. Because Taiwanese firms are required to disclose the non-audit service information under current regulations, the unique setting in Taiwan provides us good opportunity to realize the impact of substantial non-audit service on auditors' behaviors. The results indicate that firms that assign substantial non-audit service are more inclined to receive standard unqualified opinions than the other firms. We also find that firms with higher non-audit fee ratios tend to receive standard unqualified opinions. This suggests that auditors prefer to provide standard unqualified audit opinions when auditors provide audit and substantial non-audit services simultaneously to their clients. In addition, standard unqualified opinion issuance is negatively related to credit risk for firms who do not assign substantial non-audit service, while standard unqualified opinion issuance is insignificantly associated with credit risk for firms who assign substantial non-audit service. The evidence implies that auditors rely on economic benefits form non-audit services, so they tend to issue standard unqualified opinions even for risky firms at the expense of harming their independence.

並列關鍵字

Logit Model ； Non-audit Service ； Modified Unqualified Opinion ； Credit risk ； Corporate Governance

國際替代計量

會計師兼營非審計服務、企業信用風險與審計意見之關聯性研究

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