臺灣博碩士論文加值系統

本研究旨在探討臺灣上市櫃公司會計師公費與審計報告時間落差之關聯性，並進一步檢視證券交易法§36條修正前後與企業在元月效應考量下，是否影響其關聯性。本研究以2009至2016年間臺灣上市櫃公司為研究樣本，並以會計年度截止日至財務報表編表日間之天數的時間落差程度進行迴歸實證分析。實證分析顯示，無論在法令修訂前後，會計師公費與審計報告時間落差皆呈現正相關。本研究將會計師公費拆解為預期審計公費與非預期審計公費，結果顯示不論是在法令修訂前或後，非預期會計師公費與審計報告時間落差皆呈現正相關；此結果意謂非預期會計師公費增加會計師審計風險及工作量，進而增加審計報告時間落差。最後，在考量元月效應情況下，實證結果顯示預期會計師公費與審計報告時間落差呈現正相關，意謂企業在元月效應的考量下合理的支付會計師投入查核成本能減少審計報告時間落差。

The purpose of the study is to discuss the correlation between the audit fee and the audit report lag of the listed companies in Taiwan and further investigate whether the consideration to January effect from the enterprise and before and after the amendment of Securities Exchange Act 36 can influence its correlation. The present research is based on the research sample of the listed companies in Taiwan since 2009 to 2016, and the regression analysis is carried out by the extent of days of time gap from the fiscal year deadline to the financial statement day. The empirical analysis shows that both the audit fee and the audit report lag are positively correlated before and after the amendment of the article. In this study, the audit fee was disassembled into expected audit fee and unexpected audit fee. The result shows that the unexpected audit fee and the audit report lag were positively correlated before and after the amendment of the article. This result means that the unexpected audit fee will increase the risk and workload of the accountant's audit then further increase the audit report lag. Finally, in the case of considering the January effect, the results of the empirical study have shown that there is a positive correlation between the expected audit fee and the audit report lag, which means that the reasonable payment of the audit cost under the consideration to the January effect from the enterprise can reduce the audit report lag.

目錄
論文審定書 i
摘要 ii
Abstract iii
誌謝 v
目錄 vi
表目錄 viii
圖目錄 ix
第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 4
第三節 研究架構與流程 6
第四節 預期貢獻 7
第二章 文獻探討 8
第一節 審計報告時間落差文獻 8
第二節 會計師公費 16
第三節 證券交易法年度財務報告申報及公告的沿革 25
第四節 元月效應 27
第五節 研究假說 29
第三章 研究方法 32
第一節 資料來源與樣本選樣 32
第二節 模型建立與變數衡量 35
第四章 實證結果與分析 43
第一節 敘述性統計 43
第二節 相關係數分析 45
第三節 迴歸分析 47
第五章結論與建議 61
第一節 研究結論 61
第二節 研究建議 63
參考文獻 64

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