臺灣博碩士論文加值系統

本研究主旨在探討查核客戶地理因素對於財務報表重編發生可能性之影響，以2013年與2014年台灣四大會計師事務所查核之上市上櫃公司且發生財務報表重編為對象。本研究以會計師事務所與受查公司是否位於同一縣市及兩者間實際距離作為衡量地理因素之面向，並採配對樣本及LOGISTIC迴歸分析檢驗假說。另外，本研究進一步探討由總分所查核對於財務報表重編的影響。
實證結果顯示，本研究並未發現會計師事務所和客戶總公司間的距離與財務報表重編具有顯著關聯。此外，總分所查核的差異也同樣對於財務報表重編的可能性未發現明顯關聯性。

The purpose of the research is to examine the influence of the auditor-client distance on the restatements of financial reports by using a sample of Taiwanese listed and OTC companies which are audited by the Big 4 in the period 2013-2014. Geographic factors are defined as two elements: whether the company and the audit firm are in the same county, or the auditor-client distance by kilometers. We use logistic model and matched sample of firms to test our hypotheses. In addition, we further investigate the relation the type of audit firms (audited by headquarters or branch of CPA office) and financial restatements.
The empirical results reveal that the distance between the audit firms and their clients has no significant association with the likelihood of the restatements of financial reports. In addition, we find that there is no significant impact on the financial statements, whether or not they were audited by headquarters or the CPA office, in regards to the likelihood of the restatements of financial reports. Therefore, the results do not support the hypotheses that geographic factors have effects on financial restatement.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構與流程 3
第二章 文獻回顧與假說發展 5
第一節 會計師事務所與客戶地理鄰近性 5
第二節 財務報表重編原因 7
第三節 會計師事務所與客戶地理鄰近性及財務報表重編 10
第三章 研究設計 12
第一節 樣本選取與資料來源 12
第二節 變數定義與衡量 16
第三節 實證模型 19
第四章 實證結果 22
第一節 敘述性統計與相關性分析 22
第二節 實證結果 27
第三節 額外測試 33
第五章 結論與建議 41
第一節 結論 41
第二節 研究限制 42
參考文獻 43
中文部分 43
英文部分 43 

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