會計師簽發繼續經營疑慮審計意見對財務報表公告時間落差之影響

The Influence of CPA's Issuance of a Going Concern Audit Opinion on Financial

黃劭彥(Shaio-Yan Huang) ； 盧正宗(Cheng-Tsung Lu) ； 林琦珍(Chi-Chen Lin) ； 林麗琦(Li-Chi Lin)

《當代會計》 11卷1期 (2010/05) Pp. 79-114

https://doi.org/10.6675/JCA.2010.11.1.04

摘要

本研究目的在於探討會計師簽發繼續經營疑慮之審計意見時，企業是否會延遲財務報表公告之時效性。本文以2002年至2006年被簽發繼續經營有重大疑慮審計意見之企業為分析標的，並以公開資訊觀測站所公告之「申報時點」為依據，進一步透過「截止申報時點」來倒算與企業「申報時點」間的時間落差程度，俾瞭解企業是否會延遲財報公告之時效性。實證結果發現，無論是當年度財報、半年報、亦或是去年度財務報表，當會計師簽發繼續經營疑慮之審計意見時，確實會對當年度財務報表產生延遲公告之影響。其中，簽發「保留意見－具繼續經營疑慮」之企業，相較於「修正式無保留意見－具繼續經營疑慮」者，會有顯著較晚公告財務報表的現象。

關鍵字

繼續經營疑慮審計意見 ； 財務報表公告時間落差 ； 截止時點

並列摘要

The purpose of this study is to explore the influence of CPA's issuance of a going concern audit opinion on financial reporting time. This research uses the financial reporting out off date counting back to reporting time to analyze whether the going-concern opinion would affect the report declaring time delayed. The research samples are the companies which have been issued a going concern opinion by CPA during 2002 to 2006. The empirical results show that, no matter annual reports, semi-annual reports or last year annual reports, while the company receives the going-concern opinion, it will be significantly correlated to the delaying reporting. The delayed time of the company which receives the going-concern qualified opinion is significantly much later than it of the one which receives the going-concern modified unqualified opinion.

並列關鍵字

Going concern audit opinion ； Financial reporting lag ； Cut-off date

參考文獻

吳清在、鄭莉()。

吳萬益、林清河(2000)。企業研究方法。台北:華泰文化事業。

林有志、黃劭彥、辛宥呈、施志成(2007)。我國上市公司半年報申報時間落差特性之研究。當代會計。8(1)，85-112。

邱垂昌(2006)。台灣企業財務危機之預警—保留意見之警訊。當代會計。7(2)，195-236。

范宏書、陳慶隆(2007)。會計師異動、存在最終家族控制股東對財務報表公告時效性之影響。當代會計。8(1)，1-34。