近年來,國際資本市場有愈來愈多的聯繫。投資者經常以國際為基礎尋求投資機會,而公司尋求資本也擴大到發展中國家及新興經濟體。面對資本市場的全球化趨勢,制定一套全球統一的財務會計準則是勢在必行。根據統計,到2011年底,國際會計準則(International Financial Reporting Standards,IFRSs)已經得到123個國家不同程度之應用。因本國尚未導入國際會計準則,故本研究以中國資本市場作為研究樣本。制度理論(institutional theory)者指出,企業的組織形態與運作方式,是受到制度環境中政治、法令、社會規範、文化等因素的影響,而中國政府績效審計發展呈現出明顯的地區差異,本文將中國區分成31個省市深入之探討。 因中國導入國際會計準則為2007年1月1日,故本研究研究期間設定為2003年至2010年。目的為探討中國資本市場導入國際會計準則後及其特殊之制度環境是否會影響會計品質。實證結果顯示,中國資本市場實施國際會計準則之後會計品質有顯著增加;然而,國際會計準則與制度環境交互作用後,亦有顯著之影響。
Recently, international capital markets have increasingly been hinged. Investors go beyond the borders to seek for investment opportunities, while corporates expand its footprints into developing countries and emerging economies for capital raising. Therefore, it would be imperative to establish universal principles of financial accounting in response to the globalization of capital markets. By statistics, International Financial Reporting Standards (IFRSs) has been adopted in 123 countries as the end of 2011. As IFRSs has not yet been adopted in Taiwan, however, we took mainland China as an example instead in our study. Moreover, according to institutional theorists, the forms and business models of corporates are mainly shaped by factors such as politics, regulations, social norms and cultures. We found the developments of Chinese government performance audit are conspicuously different by region; to reflect such differences, we elaborated our research by dividing mainland China into 31 categories (provinces or cities). We set 2003-2010 as the time horizon for this study. The object of this study is to discuss whether IFRSs adoption in China and its institutional environment make differences on the quality of accounting. Our empirical research achieved two conclusions: 1) IFRSs adoption in China should significantly improve the accounting quality and 2) IFRSs and institutional environment should synthetically influence the quality of accounting as well.
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