由國際會計準則委員會(International Accounting Standards Board, IASB)與美 國財務會計準則委員會(Financial Accounting Standards Board, FASB)共同組成的 會計準則觀念性公報調和專案(Conceptual Framework for Financial Reporting project)委員會, 考慮將穩健性從觀念公報中移除,這項決定將重大影響未來會計準則發展與實務運作,因此引發廣泛的學術探討 (例如: LaFond and Watts 2008; Gassen 2008; Ball and Kothari 2009; Chi, Liu, and Wang 2009)。 相對於穩健會計在實證上的廣泛探討,本文以模型分析穩健會計對企業持有人,簽證會計師與資本市場投資人的決策影響。 研究結果發現,當前商業活動日趨複雜,企業現金流量不確定性風險增加,針對於不確定性的部分要求較多驗證的會計穩健性, 能提升企業盈餘報告的品質,進而增加投資人投資效率,並同時降低業主與會計師之間的效率損失, 以及會計師法律責任成本的期望值。原因在於,盈餘報告品質係同時決定於企業會計資訊系統品質與會計師查核技術水準, 在合理的穩健程度要求下,透過企業會計資訊系統品質提升,增加會計師查核效能,進而降低會計師查核成本; 另一方面,投資人投資效率隨盈餘報告品質提高而增加,並且降低會計師期望法律責任成本,最後整體社會福利得以提升。 本文的研究結果能提供準則制定者在修訂觀念性公報時之意見參考。
This study presents a model in which strategically interact between a firm's owner, an auditor,and outside investors when the auditor does have legal liability to investors. Since the informativeness of the audited financial statement report is a joint product of accounting standards setting, owner's choices of internal accounting information system(AIS) and auditor's strategy of audit effort. The main focus of this study is the interaction of the internal AIS on external auditing when new uniform accounting standards which jointly set by IASB and FASB tend to exclude conservative accounting. Such an exclusion, if carried out, will drastically alter the development of future accounting standards. This study argues that if IASB and FASB exclude conservative accounting would not improve investment efficient.