Auditor's Conservatism post Responsible Restatements

財務報表重編之資訊移轉與審計保守程度

吳冠勳(Guan-Syun Wu) ； 黃鈺娟(Yu-Chuan Huang)

《商業現代化學刊》 6卷4期 (2012/09) Pp. 247-288

https://doi.org/10.6132/JCM.2012.6.4.13

摘要

本研究以審計人員保守程度之改變證明因財務報表重編導致的資訊移轉。研究結果發現查核人員之保守程度與受查公司所在產業之重編頻繁程度呈現正相關，若受查公司之同業公司發生較頻繁之重編宣告，則審計人員於查核時會愈加保守。此外，若受查公司之同業公司中有存在較多的重編公司由相同的會計師事務所進行查核，則查核人員會持有更保守的查核態度對非重編公司進行查核。整體上，本文以查核人員保守程度證明資訊移轉的存在性，證明同業公司的重編頻繁程度將導致較高的查核人員保守程度。

關鍵字

資訊移轉 ； 財務報表重編 ； 會計保守性 ； 異常應計數

並列摘要

This paper proves the existence of information transfer due to restatement in a form other than market's concurrent price adjustment during restatement announcement. We find that auditor's conservatism is positively associated with the pervasiveness of restatements in client's industry; the more firms announced restatements recently, the higher level of conservative attitude auditors hold. Moreover, the level of conservatism is further prominent if CPA firms are accountable for more reporting failures in client's industry. Overall, our evidence shows a feasible way in testing information transfer with measures other than returns, documenting that firm's accounting discretion is restricted owing to peer firms' restating frequency.

並列關鍵字

Information transfer ； Restatement ； Accounting conservatism ； Abnormal accruals