財報重編、產業專精與會計師更換之關聯性

The Association Among Financial Restatements, Auditor Industry Specialization And Auditor Changes

張嘉媛(Chia-Yuan Chang)

指導教授 ： 陳牡丹

國立臺中科技大學/商學院/會計資訊系會計與財稅碩士班/碩士(2012年)

https://doi.org/10.6826/NUTC.2012.00100

摘要

摘要

　　近十年來，財報重編之情事愈趨於氾濫，引起許多學者的注意。財務報表重編文獻已達一定數量，但發現較少學者探討查核會計師專業與財務報表重編的關係，本研究選取2001-2010年之上市櫃公司作為研究樣本，首先探討會計師更換對財報重編之影響；其次再探討會計師產業專精程度是否影響財報重編情況。
　　本研究預期會計師更換以及會計師是否具產業專精，皆對財務報表重編情況有影響力。因會計師查核對於企業財務報表密切相關，本研究發現，會計師更換與重編可能性顯著正相關，事務所更換則與重編無顯著相關，本研究認為財務報表重編受查核會計師之影響較大，繼任會計師也會擔負審計品質的責任，若發現財務報表不實情況，會要求公司重編報表，而事務所的更換主要係管理當局與會計師事務所之間的問題，與財務報表之編製較無關；前人研究發現會計師在產業市占率越高時，會計師較了解其產業概況及相關法律規定，更能偵測出受查公司之錯誤及舞弊，本研究亦以會計師產業市占率來作為會計師是否具產業專精之判斷基礎，實證結果顯示，產業專精會計師與財務報表重編呈負相關，顯示經由產業專精會計師認可的報表，被要求重編的機率較小。

關鍵字

財務報表重編 ； 會計師更換 ； 會計師產業專精

並列摘要

ABSTRACT
　　Over the past decade, financial restatements were more overflowing than before, and these events have given rise to attention of many scholars. The financial restatements has reached a certain amount, but found that fewer researches explored association between auditor’s industry specialization and financial restatements. This study selected the 2001-2010 listed companies to discuss whether the degree of auditor industrial specialization affects the likelihood of financial restatements. In addition, because prior research had documented the evidence of a negative relation between auditor tenure and earnings quality, this study further examine whether the auditor’s change affect the likelihood of financial restatements.
　　The empirical results indicate a significant negative association between auditor industrial specialization and likelihood of financial restatement, which implies that auditor industrial specialization may restrain the effects of restatement on financial reporting. The result of empirical analysis also indicates that the auditor’s change and financial restatements have a significant positive relation, however, the auditor firm’s change have no significant relation with the financial restatements. This results implies that the restated financial statements mainly influenced by the auditor and the success auditor will also assume the responsibility of the audit quality, even the success auditor will be asked to restate financial statement by company’s management. Since the auditor firm’s changes may be induced by the problems between the management and the auditor firm, the auditor firm’s change have less impact on the financial statements prepared.

並列關鍵字

Financial restatements、 Auditor’s change ； Auditor firm’s chang ； Auditor industrial specialization

參考文獻

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