會計師輪調與會計保守性之關聯性

過去文獻探討會計師輪調之相關議題，大多研究會計師輪調對財務報表品質之影響，而本研究主要探討國內會計師輪調與會計保守性之相關聯，則當會計師於輪調初期與末期時，對會計保守性之程度是否有較高或較低之影響，另外並延伸將樣本區分為各大類產業類別，此為本研究之探討之議題。因2009年開始之審計準則第46號，限制會計師任期及回任相關法令，則本研究以2009年至2020年上市（櫃）為探討對象，扣除部分產業及資料遺漏等變數，共計16,605筆觀察值，並採用Basu (1997)之迴歸模型作為衡量會計保守性之代理變數。實證結果顯示，當會計師於輪調初期時，使財務報表的保守程度較高，此結果與本研究預期相符；但會計師於輪調末期時，並沒有使財務報表的保守程度較低之結果。而在穩健性測試結果中，顯示將產業別區分也與原實證結果相符合。

關鍵字

會計師輪調；會計保守性；財務報表

並列摘要

The past study on CPA’s rotation mainly studies on the effect of CPA’s rotation on the quality of financial reporting. This study mainly explores the relationship between the impact of CPA’s rotation and accounting conservatism in Taiwan. When CPA in the first and last period of rotation, whether the degree of accounting conservatism has a higher or lower impact. And extend the sample to distinguish into major industry categories. This is the subject discussed in this study. As Auditing Standards bulletin No. 46, which began in 2009, restricts the tenure and return of CPA to the relevant decrees. This study takes from 2009 to 2020 listing and OTC companies as the object of discussion, deducting the observations of some industries and missing variables, totaling 16,605 samples. And use the regression model of Basu (1997) as the proxy variable to measure accounting conservatism. The empirical results show that when CPA in the first period of rotation, the financial statements are more conservative, which is consistent with the expectation of this study. But the empirical results that when CPA in the last period of rotation, the financial statements aren’t less conservative. In addition, the results of the robustness test show that the industry classification is also consistent with the original empirical results.