淡江大學會計學系

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出版期刊目錄

期刊

項目	資料
卷期 Vol. & No.	第3卷第2期 Vol 3 No. 2
標題 Title	會計師更換時機對年報揭露時效及資本市場之影響 The Effect of the Timing of Auditor Changes on Reporting Lags and Stock Markets
作者 Authors	廖秀梅、廖益興 Hsiu-Mei Liao Yi-Hsing Liao
出版日期 Publish Date	2002-11-30
摘要 Abstract	本研究旨在探討變更查核會計師之上市公司，其更換決定時間之早晚，對當年度財務報表發布時間落差之影響，並進一步測試會計師更換是否具有資訊內涵。本研究假設，公司更換會計師若基於正面理由而早換會計師者，財務報表發布時間落差會較小。反之，若基於負面理由而晚換會計師者，財務報表發布時間落差會較長。本研究實證發現，公司於年度進行中更換會計師，更換決定時間之早晚，確實會影響當年度財務報表發布時間落差。此外，研究結果亦顯示，市場會對會計師更換此一訊息作出反應，支持會計師更換具有資訊內涵的假說。 This paper examines reporting lags for a sample of firms that switched auditors. We further investigate whether the market reaction is associated with the timing of auditor changes at the auditor change date. It is hypothesized that firms which replace their auditor early (late) in the fiscal year do so for positive (negative) reasons and experience shorter (longer) reporting lags. The evidence indicates that reporting lags decrease (increase) for firms that change their auditor early (late) in the fiscal year. Meanwhile, we also find the significant difference in abnormal market returns between the two sub-samples at the auditor change date.
關鍵字 KeyWords	財務報告發布時間落差、會計師更換、資訊內涵 Reporting lags, Auditor changes, Market reaction
DOI (全文下載 Download)	10.6675/JCA.2002.3.2.04
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