期中財務報告審查模式變更對公司盈餘管理及租稅規避之影響：以KY公司為例

本文探討KY公司期中財務報表由核閱改為查核簽證，對KY公司之盈餘管理與租稅規避之影響，並比較是否由產業專精會計師做查核之KY公司，對於公司盈餘管理與租稅規避變動之影響。本文的研究結果顯示，KY公司期中財務報表由核閱改為查核簽證，其對公司的盈餘管理與租稅規避沒有發現明顯的改變，此新法令之規定對於KY公司的影響幅度並不顯著。本文透過進一步分析，如果KY公司是具產業專精會計師做查核時，對KY公司盈餘管理與租稅規避之影響。該項研究結果顯示因產業專精會計師對產業與法規之敏感度與專業性，在新法規實施後，公司會持續向下調控盈餘管理。在公司稅務方面，公司繳了比較多的稅負，租稅負擔相對變得比較高，公司想要逃漏稅的機率變小。所以，整體而言，新法令對於KY公司之盈餘管理與租稅規避是有成效、且有存在之必要性。

關鍵字

KY公司；產業專精會計師；盈餘管理；有效稅率；租稅規避

並列摘要

This study examines the effects of changing interim financial reporting review mode of CPA from review to audit on corporate earnings management and tax avoidance: evidence from KY companies in Taiwan, and tests whether auditor industry specialization and non-auditor industry specialization would respond differently to the impacts of these earnings management and tax avoidance. We are not find the effects of that changing interim financial reporting review mode of CPA from review to audit.join this condition,auditor industry specialization audit company’s financial statements,we find that the KY company will adjust downward earnings management.In terms of tax,the company pays more tax, the tax burden becomes higher, and the chance of tax evasion becomes very small. Overall, the new regulations are effective and necessary for the tax avoidance and earnings management of KY companies.