審計品質對盈餘組成項目資訊性之影響 -以合併財務報表為依據

The Impact of Audit Quality on Informativeness of Earning Components-Based On Consolidated Financial Statement

許銘栗(Ming-Li Hsu)

指導教授 ： 林維珩 ； 曹壽民

中原大學/商學院/會計研究所/碩士(2011年)

https://doi.org/10.6840/cycu201100576

摘要

本研究以台灣上市公司民國94-98年間有編制合併財務報表的公司，藉由盈餘組成項目資訊內涵之間的闗係，以瞭解經不同審計服務的財務報表及受不同會計師聲譽簽證的財務報表，股票市場投資人是如何看待前述盈餘組成項目資訊內。因此，本研究擬從會計資訊對投資人的用有性角度，探討當會計師依不同審計服務，而分別出具確性程度不同之核閱或查核報告時，報表使用者是否分辦，並瞭解盈餘組成項目資訊內涵差異。另一方面，本研究以四大會計師事務所與非四大會計師事務所簽證做為審計品質之代理變數，研究簽證會計師聲譽是否會影響合併財務報表盈餘組成項目之資訊內涵。
本研究共設立三項研究假說(1)分析上半年度合併報表及下半年度合併報表的盈餘組成項目資訊內涵闗聯性，比較二種合併報表何者較具資訊內涵 (2)將全部合併報表樣本觀察值區分為四大會計師事務所與非四大會計師事務所簽證客戶，比較何者較具資訊內涵；(3)進一步比較會計師聲譽是否會強化查核合併報表盈餘組成項目之資訊內涵。
本研究實證結果顯示：(1)經會計師查核之下半年度合併報表盈餘組成項目資訊內涵闗聯性較經會計師核閱之上半年度具資訊內涵。(2)會計師聲譽對迴歸模式的影響，以四大會計師事務所較非四大會計師事務所具資訊內涵；(3)查核與核閱合併報表盈餘組成項目不同之資訊內涵，受會計師聲譽之影響並不顯著。

關鍵字

審計品質 ； 盈餘組成項目 ； 合併財務報表

並列摘要

The subjects of this study were the listed companies in Taiwan which had compiled consolidated financial statements from 2005 to 2009. By exploring the relations among the information contents of the earnings components, the study aimed to understand how stock investors perceive the information contents when the financial statements undergo different audits or are certified under different auditor reputations. Accordingly, this study, premised on the practicability of accounting information for investors, explored if the financial statement users would differentiate, and understand the differences, regarding the information contents of the earnings components according to the varied certainties under different auditing processes. This study took four major accounting firms and four non-major accounting firms as the proxy variables for auditing quality to examine whether auditor reputation would affect the information contents of the earnings components in consolidated financial statements.
Three goals were proposed: 1. To analyze the relevance of the information contents of the earnings components in the consolidated financial statements between the first half of the year and the latter half, in order to compare which of the two statements had more information contents; 2. To divide the observed values obtained from all the statement samples according to whether or not the samples were from the four major accounting firms, in order to compare which of the two had more information contents; and 3. To further compare if different auditor reputations strengthened the information contents of earnings components in the consolidated financial statements.
The research results showed that: (1) The information contents of the earnings components in the consolidated financial statements of the first half of the year were greater than those of the latter half; (2) Through the regression model that analyzed auditor reputation, it was found that the information contents from the four major accounting firms were more abundant than those from the four non-major firms; and (3). Auditor reputation did not have a significant effect on the difference in the information contents of earnings components in the consolidated financial statements

並列關鍵字

Consolidated financial statements ； Audit quality ； Information contents of the earnings components

參考文獻

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