本研究旨在探討會計師更換與備抵評價項目間之關係,備抵評價項目以提列呆帳損失、存貨跌價損失及資產減損之年度變動金額衡量,以了解前後任會計師對於備抵評價項目之提列是否會有不同的衡量觀點與方式,進而以會計裁量權管理盈餘。本研究樣本為民國92至98年台灣更換會計師之123家上市櫃公司,共選取922個觀察值。研究結果發現更換會計師與備抵評價項目之提列有顯著正相關;而無證據顯示更換會計師事務所之類型對備抵評價項目提列金額有影響;裁量前盈餘為虧損之公司,不論有無更換會計師,其備抵評價項目之提列金額顯著高於裁量前盈餘為獲利之公司。而且裁量前盈餘虧損額較高之公司,其所提列之備抵評價項目金額顯著較高,但無證據顯示與更換會計師有關。至於裁量前盈餘為獲利之公司,並無發現此結果。再者,本研究結果發現前任會計師獲悉更換訊息後會對備抵評價項目之提列有所影響,而且四大與非四大會計師事務所對知悉更換訊息之穩健保守性有所差異。本研究結果亦發現首次適用財務會計準則公報第10號修正(98)及第35號公報對裁量前盈餘為虧損之公司與獲利之公司有不同之影響效果。
This purpose of this study investigates the relationship between auditor switches and allowance for assets valuation which measured by the amount of annual changes for doubtful accounts, loss of inventory provision and asset impairment. I examine whether there are differences views of allowance for assets valuation between the processor and successor auditors in Taiwanese listed companies from year 2003 to year 2009. The results show that allowance for assets valuation amount is positively associated with auditor switches. However, there is no evidence supporting the relationship between the types of auditor switches and allowance for assets valuation amount. Regardless of auditor switches, that allowance for assets valuation for the firms with pre-managed net loss is higher than that for the firms with pre-managed net income. Furthermore, I find that the firms with pre-managed net loss have higher amounts of allowance items no matter they change their auditors or not, but firms with pre-managed net income do not have higher amounts. Moreover, the study finds that the allowance for assets valuation will be affected by predecessor auditors when they inform the auditor switches. This study also finds the difference of conservatism of the valuation between Big 4 and non-Big 4 auditors. Finally, this study finds that there are different impacts of Financial Accounting Standards No. 10 (2009) amended and 35 regular bulletins between the firms with pre-managed net loss and pre-managed net income.