會計師知名度及其任期對初次上市櫃公司會計報表品質之影響

The Impacts of CPA and its Tenure on the Quality of IPO Financial Reports

曹常鴻(Chang-Horng Tsao) ； 陳彰文(Chang-Wen Chen)

《經營管理論叢》 2005特刊 (2005/12) Pp. 275-285

https://doi.org/10.6872/OMR.200512/SP.0018

摘要

本研究發現，初次上市櫃公司確實會在上市櫃前進行盈餘管理之現象，而初次上市櫃公司無論找知名度高或低的會計師，都會作出盈餘管理，換言之；其所提供會計報表不佳。同時，知名度愈高的會計師其盈餘管理程度愈高，會計師任期介於四年至八年間其盈餘管理程度較輕。本文在政策涵義方面，支持金管會加重會計師責任及施行會計師強制五年輪調制度。

關鍵字

初次上市櫃 ； 盈餘管理 ； 會計報表品質 ； 會計師 ； 會計師任期

並列摘要

The results of this study indicate that IPO firms would conduct earnings management, regardless of the reputation of CPA firms. in other words; IPO firm provided lower-quality financial reports． Meanwhile, aforementioned phenomena are observed to be more serious in firms that were audited by more reputable CPA. We also find that firms audited by the CPA which tenure between 4 to 8 years are less likely to conduct earnings management. From the policy perspective, the results of this study support the ruling of the Financial Supervisory Commission imposing stronger accountabilities of CPA and establishing the mandatory rotation for auditor.

並列關鍵字

IPO ； Earnings Management ； Quality of Financial Reports ； CPA(Auditor) ； Auditor Tenure