財務報表的主要用途為提供有用且可靠的財務資訊給財務報表使用者使用,以利於資訊傳達及有助於財務報表使用者做決策時的重要依據。而財務報表重編,不僅影響到已使用先前出具的財務報表使用者,同時也影響到投資大眾未來做決策時,對財務報表的信任程度。 本研究樣本期間由2000至2008年,以不同階段危機公司來看對財務報表重編的影響,並加入審計品質來研究是否有緩和的效果。 研究結果指出在不分上市櫃的樣本中,公司處於財務危機前兆和財務危機事件情況下,與公司重編財報可能性為顯著正相關,而四大事務所為負相關。而上市樣本為其他負面事件和財務危機前兆,與公司重編財報可能性為顯著正相關。上櫃樣本則指出當公司處在其他負面事件且為四大事務所查核時,與公司重編財報可能性為顯著正相關。
The main purpose of financial statements is to provide useful and reliable information to users for decision making. Financial restatements not only affect the prior users of financial statements, but also affect those in the future. This study examines the impact of different stages of financial distress on restatements in the period 2000-2008, as well as the mitigating effect of audit quality on financial restatement. The study concluded that the probability of financial restatements is positively related to companies with signs of financial distress or events of financial distress, and negatively related to companies audited by Big4 CPA firms. The probability of financial restatements in TSE companies is positively related other adverse events and signs of financial distress. The probability of financial restatements in OTC companies is negatively related other adverse events and that audited by Big4 CPA firms.