從2000年以來國內外爆發之企業舞弊、掏空案件層出不窮,為財務報表提供確信服務的簽證會計師在企業不利消息傳出後,多成為被懲戒的對象。雖然會計師在查核過程中存在諸多因素,如受查者內部控制具先天性限制、查核證據的取得係採用抽查並非全查等,並不能完全保證公司的財務報表無錯誤或無虛偽不實,且財務報告中存在錯誤或舞弊應屬於管理階層之責任。但為何在許多事件爆發、投資人蒙受鉅額損失後,會計師仍免不了受到法律制裁? 本文的研究目的希望將公司的年報文字資訊進行探勘,以了解會計師在受到懲戒時,其被處分程度是否能由公司年報中看出端倪。過去研究會計師懲戒的文獻多是探討其與實質或形式審計品質、懲戒內容之特性或與企業價值、企業特徵之關聯,並未有文獻研究文字探勘與會計師懲戒程度作關聯性研究。因此本文先針對2000年到2012年發生的會計師懲戒案例作一統計分析,再以公司年報之文字資訊,採用Ordered Probit模型進行關聯性之實證研究,發現公司年報中負面文字語意增加時,受較重懲戒程度的可能性越高。將年報透過人工切割後,不同文字段落亦有不同結果。提供會計師在提出專業查核報告前的覆核時,能夠對年報的文字資訊有所警戒。
The outbreak of domestic and foreign enterprises fraud and emptied cases comes out one after the other since 2000. Certified public accountants providing assurance services sometimes were sanctioned after unfavorable news about enterprises was issued. Although there are many factors that cause accountants cannot fully guarantee company’s financial statements are free from fraud or errors, and since the responsibility of detecting financial statement’s error and fraud lies in management, after the outbreak of illegal events that made investors suffer from huge losses, why public accountants cannot be exempted from legal actions? The purpose of this study is to investigate the narrative information in corporate’s annual report, using text mining technique, to find the relationships between the narrative disclosure and auditor sanction types. According to past literature, the studies of the subject of accountant sanction is usually connected with audit quality in fact and in appearance, sanction content characteristics, company’s stock prices or company’s characteristics. There’s no research analyzing the relationship between narrative texts of annual report with sanction types. Therefore this study starts from making a statistical analysis of sanction cases occurred from 2000 to 2012, then uses ordered probit model to conduct empirical analysis. It reveals that the increase of negative semantic words, the more severe sanction types are likely to occur. This study also finds that different section of annual report has different results. Thus, the accountants should be more careful before reviewing the company’s final financial statements and issuing their opinion report.
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