財務報表重編與董事會特性對會計師更換之影響

當企業財務報表品質不良時可能導致企業傾向於更換其會計師，而董事會的監督機制則會影響財務報表品質，並進而降低財務報表重編的機率。本文的研究目的是以2009年至2016年我國上市櫃公司為研究對象，並以財務報表重編作為財務報表品質之代理變數，探討財務報表重編與董事會特性對更換會計師之影響性。實證結果發現，財務報表的重編，提高了企業更換會計師之可能性，但是，董事會規模愈大、董監股權質押比率愈高與董事會開會次數愈多的公司，則可以降低公司因發生財務報表重編而更換會計師之可能性。

關鍵字

財務報表重編；董事會特性；更換會計師

並列摘要

When financial reporting quality is low, a company may tend to change its auditor. The supervisory role of the board of directors affects the quality of financial reporting and further reduces the likelihood of restating financial statements. Using financial restatements as a proxy, this study targets on public listed companies in Taiwan from 2009 to 2016. The objective of this study is to investigate the impacts of financial statement restatements and characteristics of the board on auditor change. The empirical evidence indicates that the occurrence of restatements increases the likelihood of changing auditors. Companies with larger board, higher ownership-in-pledge ratio of the directors, and more frequent board meetings are likely to reduce the change in auditor due to financial statement restatements.