集團委任同一會計師對財務報表誤述程度之影響

國內上市櫃公司大多以集團方式成立，集團企業帶來的經濟影響力足以左右臺灣的發展。然而，複雜的組織結構及財報揭露的資訊不完全，導致會計師面臨之查核風險甚高。本研究旨在探討集團企業是否委任同一會計師與財務報表誤述之關聯性，此外，文中亦針對集團企業委任非同一會計師之情況，進一步探析會計師產業專精與會計師查核經驗對於財務報表誤述的影響。本研究參照林玉君與粘凱婷(2019)並依循Dechow et al. (2011)提出之模型(F-score)及參數估計值，衡量財務報表誤述程度，以2016年至2020年台灣上市櫃集團企業為研究對象。實證結果顯示，相較於非委任同一會計師之集團企業，委任同一會計師之集團企業其財務報表誤述程度較低。然而，本研究實證結果並未發現會計師產業專精或會計師查核經驗，可降低集團企業委任非同一會計師查核時其財務報表之誤述程度。藉由上述之實證結論，可提供相關政策制定者在集團委任會計師方面有更為深入的瞭解。

關鍵字

集團企業會計師；產業專精；查核經驗

並列摘要

Most domestic listed companies are the group companies, and the economic influence brought by group companies is enough to control the enterprise development of Taiwan. However, the complicated organizational structure and the incomplete information disclosed in financial statements lead to the high audit risk faced by accountants. The purpose of this study is to investigate the relationship between the appointment of the same accountant and the misstatement of financial statements. In addition, we will discuss the influence of misstatement regarding to the Industry specialization and the experience of accountants, especially for the case of appointment from different accountants. In addition, the degree of misstatement in financial statements and the parameter estimation was measured by referring to the model (F-Score) proposed by Lin and Nien(2019) and Dechow et al. (2011). This study uses a sample of Taiwanese listed group-companies from 2016 to 2020 as a research object and the results indicate that the degree of misstatement for the group companies with the same accountants is lower than which do not appoint the same accountants. However, the empirical results of this study do not find that accounting industry specialization can reduce the degree of misstatement when the group companies appoint different accountants to audit, either on the condition of accounting experience. Based on the above empirical conclusions, it may be provided for the relevant policy makers with a deeper understanding of the appointment of accountants in group companies.