會計師產業專家與資產減損認列之關聯性

Auditor Industry Specialization and Recognition of Asset Impairments

林佳芊(Chia-Chien Lin)

指導教授 ： 廖芝嫻

國立臺灣大學/管理學院/會計學研究所/碩士(2021年)

https://doi.org/10.6342/NTU202101292

摘要

過去的文獻中發現，會計師產業專家能增進財務報導品質，但多數研究主要著重在裁決性應計數或財務報表重編，較少提到資產減損，但資產減損屬於會計估計的一部分，容易受到公司管理階層的操縱，進而影響到財務報導品質。有鑑於此，本研究旨在探討會計師產業專家對於公司資產減損之影響，以臺灣四大會計師事務所查核之上市上櫃公司為樣本，研究結果發現，由合夥人層級產業專家查核之公司，其認列資產減損的可能性較高且認列減損的金額亦較大，然事務所層級產業專家的效果則不明顯。整體而言，由會計師產業專家進行查核確實能減少公司資產減損的操縱，增進財務報導品質。

關鍵字

產業專家 ； 財務報導品質 ； 資產減損 ； 會計估計

並列摘要

Most prior literature finds out that auditor industry specialization can improve financial reporting quality. Most studies concentrate on discretionary accruals and financial restatements, but limited studies mention asset impairments. However, asset impairments is part of accounting estimates, which is easily manipulated by managers, and affects financial reporting quality afterwards. This study examines the effect of auditor industry specialization on the recognition of asset impairments, using a sample of Taiwanese listed companies audited by the Big 4 accounting firms from 2014 to 2019. Our results show auditor industry specialization at the partner-level can increase the likelihood as well as the amount of asset impairments recognition, while the effect of auditor industry specialization at the office-level is not obvious. Overall, listed companies audited by an industry specialist auditor can reduce the manipulation of asset impairments which in turn improves financial reporting quality.

並列關鍵字

auditor industry specialization ； financial reporting quality ； asset impairments ； accounting estimates

參考文獻

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