應計項目不確定性與會計師查核意見型態之關係：董事會組成與董監事股權質押之影響

The Relationship between Accounting Accruals Uncertainty and Audit Opinion: The Influence of Composition and Collateralized Shares of Board Members

方俊儒(Chun-Ju Fang) ； 楊雲筑(Yun-Chu Yang) ； 羅勝議(San-Yi Lo)

《當代會計》 11卷2期 (2010/11) Pp. 115-149

https://doi.org/10.6675/JCA.2010.11.2.01

摘要

管理者可藉由應計項目來顯示公司的經營成果，然而，卻也可能藉由應計項目來掩飾公司實際經營績效。在無法完全客觀地驗證應計項目正確性的情況下，會計師若認為應計項目的不確定性可能導致審計失敗時，則會藉由發佈非標準式無保留意見來避免訴訟風險。然而，審計市場競爭激烈，若會計師僅為了規避訴訟風險，而對未存有重大誤述之財務報表或未有重大繼續經營疑慮之公司簽發非標準式無保留意見時，則將面臨失去客戶的風險。本研究檢驗客戶董事會的組成與董監事股權質押，是否會影響應計項目不確定性與會計師查核意見型態之關係，實證結果顯示會計師僅在客戶董事會由家族成員擔任比率較大時、過半監察人席次由家族成員擔任以及董監事股權質押比率較高時，會計師才會對應計項目的不確定性簽發非標準式無保留意見，顯示客戶董事會的組成與董監事的股權質押，確實會影響會計師之簽證行為。

關鍵字

應計項目不確定性 ； 會計師查核意見 ； 董事會組成 ； 董事會股權質押

並列摘要

Accruals can be used by managers to highlight a company's operating results, on the other hand, it can be used to conceal the company's real operational performance. Unable to objectively verify accruals accuracy, the auditor, upon realizing that accrual uncertainty may results in audit failure, will choose to express non-standard-unqualified opinion in an effort to avoid litigation risk. However, in the highly competitive auditing market, auditors risk losing their clients if, in the financial statements, non-standard-unqualified opinion is expressed for a company with no material misstatements or going concerns.
This study examines whether board member composition and their collateralized shares have any influence on the relationship between accruals uncertainty and audit opinion. The empirical results indicate that auditors express non-standard-unqualified opinions for clients with accruals uncertainty only in the cases where: (1) composition of client's board committee consists of a higher-than-usual percentage of family members, (2) family members occupy over half of the total number of supervisory positions, or (3) client's board directors and supervisors own a higher-than-usual percentage of collateralized shares. In conclusion, this study suggests that composition and collateralized shares of board members do influence the auditor's opinion.

並列關鍵字

accruals uncertainty ； auditor opinion ； composition of board member ； collateralized shares of board members

參考文獻

蔡信夫、鍾惠民、林詩韻(2003)。控制股東代理問題與盈餘資訊內涵之關聯性研究：以台灣上市公司為例。當代會計。4(2)，143-168。

陳瑞斌、許崇源(2007)。公司治理結構與資訊揭露之關聯性研究。交大管理學報。27(2)，55-109。

高蘭芬、邱正仁(2002)。董監事股權質押對會計盈餘與股票報酬相關性之影響。臺大管理論叢。13(1)，127-162。

Jiang, J. X.(2007).Causes and consequences of discretionary financial reporting: Evidence from corporate governance, cost of capital and firm performance.Journal of Management.24(4),373-397.

劉家雯、王泰昌(2005)。繼續經營有重大疑慮審查意見：第33號審計準則公報之影響。管理學報。22(4)，525-548。