臺灣博碩士論文加值系統

經歷亞洲金融風暴後，近幾年企業陸續爆發許多財務報表不實的舞弊案件，這些舞弊案件使得報表使用者遭受嚴重損失。財務報表乃為報表使用者賴以決策攸關的重要依據，因此財務報表品質對於投資者決策將有重大的影響。Ball and Brown(1968)，當財務報表品質不好時，報表使用者都將因此份報表而做成錯誤決策，因此事前收集相關資訊以對財務報表品質做成判斷是很重要的。但在會計研究發展基金會修訂查核報告日原先定義後，將使得報表使用者無法再以此資訊對財務報表品質做成判斷以作為決策時之參考基礎。本研究旨在探討查核報告日與財務報表重編關聯性之研究。
研究結果發現，產業專精對於審計工作的執行，有著顯著的影響，當會計師具有產業專精時，查核報告日之時間落差較小，表示具有產業專精將使會計師查核較有效率。對於研究查核報告日時間落差是否能推定財務報表品質良窳之研究來看，查核報告日之時間落差較大時表示財務報表品質較差，顯示時間落差愈大時公司財務報表品質較差進而較容易發生重編。

The results found that the industry specialization has a significant impact on audit works, when the accountant has the industry specialization, the time gap of audit reporting date is small, which indicates having industry specialization will enable a CPA to be more efficient. On the basis of the research of studying whether we can estimate the quality of financial statements is virtue or vise by the time gap of audit reporting date, when the time gap of audit reporting date is big, indicates the quality of the financial statement is poor. The greater the time gap is the worse the quality of the financial statement of a company will be, resulting in renumbering to be prone to occur.

第一章　緒論 1
第一節 研究動機及背景 1
第二節 研究目的 4
第三節 研究架構 5
第二章　文獻探討 6
第一節 會計師產業專精相關文獻 6
第二節 查核報告日時間落差相關文獻 10
第三節 財務報表重編相關文獻 13
第三章　研究方法 16
第一節 研究假說之發展 16
第二節 實證模型之建立與變數之定義 20
第四章　實證結果與分析 30
第一節 樣本篩選與資料 30
第二節 敘述性統計與相關性分析 34
第三節 迴歸分析之實證結果 41
第四節 敏感性分析 48
第五章　結論與建議 53
第一節 研究結論 53
第二節 研究限制與建議 54
參考文獻 56

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