本研究以2009至2012年間曾發生過財務報表重編的臺灣上市櫃公司為樣本,並採取同產業、同期間之一對二配對樣本,對會計師公費、公司治理與報表重編之關聯性進行Logistic 迴歸檢測。本研究以審計公費以及非審計公費來衡量總會計師公費並先探討會計師公費對報表重編之影響,其次,本研究以大股東持股率、董事會規模、獨立董監事席次、股份盈餘偏離差與資訊透明度等變數所計算之指數作為公司治理的代理變數,並進一步分別探討公司治理以及公司治理和會計師公費的交乘項對報表重編之影響。 本研究結果顯示,會計師公費與報表重編之間呈顯著負相關,亦即代表會計師公費金額越高,樣本公司發生報表重編的機率就越低。其次,在公司治理與報表重編的關聯性上,本研究結果發現公司治理越佳的公司,其報表重編的可能性亦愈低。
This study examines the relationship between audit fee, corporate governance and financial restatement. we investigates a sample of restated firms listed on the Taiwan Stock Exchange and in the over-the counter market in Taiwan for the period from 2009 to 2012. Following prior research, we form one-to-two matched-pairs by matching each restated firm to a non-restated firm based on industry and time. A significantly negative coefficient on an audit fee reveals that firms that with more audit fee that induce restatements. And, a significantly negative coefficient on a corporate governance proxy suggests that this mechanism mitigates restatements.