臺灣博碩士論文加值系統

本研究從台灣獨有且為強制揭露之「月營收公告」資訊出發，透過比較營收自結數與經會計師簽證後財報數之差額，衡量上市櫃公司財報是否存有審計調整之情事，並藉以檢視我國於2013年採用IFRS後對財務報表品質之影響。實證結果發現，自結營收出現審計調整情事之機率，在採用IFRS後顯著降低，顯示我國在採用IFRS後，可將其正面效益反映在自結數品質之改善上。進一步分析發現，有額外公告自結損益之公司，其自結營收在採用IFRS前、後出現審計調整情事之機率均顯著低於無額外公告自結損益之公司；然無額外公告自結損益之公司，其自結營收出現審計調整情事之機率在採用IFRS後顯著降低，而有額外公告自結損益之公司則不具顯著性；顯示在影響效果上，無額外公告自結損益之公司受IFRS帶來之正面效益影響較大，其自結數品質提升效果較明顯，而有額外公告損益之公司，則推論可能係因本身體制較佳，自結數品質連帶相對優良，因此更換會計準則對其影響效果不大。整體而言，採用IFRS此項變革，確實有助於改善公司自結財務報表品質。

This study using a unique dataset of mandatory monthly sales announcement (ie., pre-audit monthly sales) in Taiwan. Through comparing the differences between pre-audit and post-audit monthly sales, we investigate whether there are audit adjustments and examine the influence of IFRS adoption since 2013 on financial reporting quality of listed companies. The empirical results show a significant decrease in the incidence of audit adjustments on pre-audit sales after the replacement of accounting standards, indicating that the positive benefits of IFRS adoption in Taiwan can be reflected on the quality improvement in pre-audit numbers. Further analysis shows that whether adopting IFRS or not, the incidence of audit adjustments on pre-audit sales is significantly lower in the companies with additional pre-audit earnings announcement; however, after adopting IFRS, the incidence of audit adjustments on pre-audit sales decreases significantly in the companies with no additional pre-audit earnings announcement, while there is no significant difference on the opposite ones. Integrated results indicate that the effect of positive benefits from IFRS displays greater influences on the companies with no additional pre-audit earnings announcement and leads to more obvious quality lifting effect on their pre-audit sales, while we infer that due to a more robust system, the quality of pre-audit sales in the companies with additional pre-audit earnings announcement is relatively greater, and therefore, replacing another accounting standards exerts fewer influences on them. Overall, the full adoption of IFRS indeed has a considerable impact on the enhancement of pre-audit financial reporting quality.

目錄
摘要 I
Abstract II
謝辭 III
目錄 IV
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與問題 4
第三節 研究架構 5
第二章 文獻探討 7
第一節 我國自結制度之沿革 7
第二節 國際財務報導準則介紹 10
第三節 IFRSIFRSIFRSIFRS與財務報表品質之相關文獻 13
第四節 IFRSIFRSIFRSIFRS對經濟市場影響之相關文獻 15
第五節 自結損益相關文獻 16
第六節 審計調整相關文獻 18
第三章 研究方法 20
第一節 研究假說 20
第二節 變數之操作型定義 24
第三節 實證模型 29
第四節 樣本選取與資料來源 31
第四章 實證結果 32
第一節 樣本資料分析 32
第二節 實證結果分析 44
第三節 增額測試 53
第五章 結論與建議 57
第一節 研究結論 57
第二節 研究限制 59
第三節 研究建議 59
參考文獻 60

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