由於金融危機的發生,使公司的內部監督機制與會計師所出具之查核報告受到大眾投資人的質疑,本研究藉由公司內部機制之董事會特性以及會計師外部機制出具之關鍵查核事項,分析公司在實施新式查核報告後,董事會特性對財務報表品質的影響。本研究探討公司治理內部機制之董事會特性對於財務報表品質之影響,在實施新式查核報告後有無變化。以裁決性應計數作為財務報告品質之衡量,研究結果發現,董事質押比率較高之公司,在實施新式查核報告後有較低的正向裁決性應計數。獨立董事席次較多、董事會規模較大之公司在實施新式查核報告後,有較低的負向裁決性應計數。董事長兼任總經理之董事會特性則未有影響。
Due to the occurrence of the financial crisis, the company’s internal supervision mechanism and the audit report issued by the accountants have been questioned by the public investors. This study analyzes the company’s implementation by using the company’s internal mechanism’s board characteristics and key audit issues issued by the accountant’s external mechanism. After the new audit report, the impact of board characteristics on the quality of financial statements. This study examines whether the impacts of the board’s characteristics on financial reporting quality are influenced by the implementation of the new auditors’ report. Based on the discretionary accruals as the measure of financial reporting quality, the results show that the companies with higher pledged shares of directors reveal lower positive discretionary accruals after the implementation of the new auditors’ report. The companies with more independent directors and larger board size have lower negative discretionary accruals after the implementation of the new auditors’ report. There is no influence on the characteristic of CEO duality.