會計師過度自信與財務報表重編之關聯性研究

The Relationship between Auditor Overconfidence and Financial Restatement

江宥宏(You-Hong Jiang)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計與資訊科技學系/碩士(2016年)

摘要

本研究主要探討會計師過度自信是否會影響財務報表重編，故主要研究對象以資料庫TEJ台灣上市櫃公司1982~2011年間扣除金融保險業公司有發生財務報表重編的公司，並至公開資訊觀測站下載重編公司的前一年年底財務報表，取得會計師簽名、測量簽名、識別所簽名的名字。
研究首先探討那些因素會導致公司年底財務報表會重編，進而探討那些因素導致會計師過度自信，其次探討財務報表重編後仍由原會計師作簽證時，從簽名大小的改變判定會計師是否因此自信心被打擊或者心虛，進而探討那些因素會導致會計師簽名大小。
本研究結果發現
1.會計師的執業期越長，簽名越大
2.會計師在該產業越專精，簽名越大
3.會計師有繼續經營意見，簽名越大
4.會計師簽證公司總資產越大，簽名越大
5.會計師簽證公司每股盈餘越大，簽名越大
研究結果顯示，會計師會因為本身執業的事務所資源較其他中小型事務所充足導致過度自信；查核公司因總資產及每股盈餘較其他公司來的高時，導致會計師較信任所查核的公司導致財務報表重編；財務報表重編後，仍由原會計師作簽證時，會計師其重編過後財務報表的簽名不會因為自信心被打擊或者心虛而簽名變小反而更大 。

關鍵字

會計師簽名 ； 簽名大小 ； 財務報表重編 ； 過度自信

並列摘要

The research mainly discussed whether overconfidence of accountant affected the restatement of financial statements. Thus, the research focused on those companies that had restatement of financial statements, except for finance and insurance companies from year 1982 to 2011, according to TEJ database of Taiwan listed companies.

The year-end financial statements of the previous year of those companies were downloaded from public profile observation website in order to get signatures from accountant, audit and recognition firms.

The research first explored the factors of restatement of financial statements at the year-end of a company in order to find out the factors of overconfidence of accountant. Then it judged from the size of signatures whether the accountant lost confidence or felt insecure when signing the restatement of financial statements, so as to define the factors that affect the size of accountant signatures.

The research findings are as followed.
1. The longer an accountant worked, the larger the signature.
2. The more professional an accountant in a field, the larger the signature.
3. The accountant that issues ongoing concerns, use larger signature.
4. The larger the total assets of the audited company, the larger the signature.
5. The larger earnings per share of the audited company, the larger the signature.

The research findings showed that the accountant could be overconfident if the accounting firm that he or she worked for owned more resources than the other small to medium-sized accounting firms. The accountant intended to have more faith in those companies who had larger total assets and earnings per share compared to other companies during the restatement of financial statements. When the restatement of financial statements was signed by the same accountant, the signatures of the accountant would not be smaller because of low confidence or feeling insecure, on the contrary, the signature would be larger.

並列關鍵字

size of signature ； signature of accountant ； restatement of financial statements ； overconfidence

參考文獻

1.甘斐任(2008)。台灣股市投資人過度自信行為之研究 頁20-39

2.何宗憲(2010)。會計師年齡與財務報表重編之關聯性 頁1-46

3.吳惠珍(2010)。經理人過度自信與實施庫藏股購回關係之研究 頁5-30

5.李建然、陳信吉、湯麗芬(2013)。客戶重要性與審計品質—從簽證會計師角度分析 頁4-14

8.林宜勉、呂惠民、盧其群(2010) 會計師審計品質與財務報表重編之關聯性頁4-14