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研究生:王怡文
論文名稱:國際財務報導準則下之財務報表可比性與審計報告延遲關聯性之研究
論文名稱(外文):A Study of the Relationship between Financial Statement Comparability and Audit Report Lag under International Financial Reporting Standards
指導教授:黃娟娟黃娟娟引用關係曹秀惠曹秀惠引用關係
口試委員:陳光政
口試日期:2016-07-01
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2016
畢業學年度:104
語文別:中文
論文頁數:41
中文關鍵詞:國際財務會計準則財務資訊品質可比較性審計報告延遲
外文關鍵詞:International Financial Reporting Standards (IFRS)Accounting QualityComparabilityAduit Report Lag
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本文主要目的探討企業採用IFRS後對財務報表可比性之影響以及探討財務報表可比較性與審計報告延遲之關係。本文以台灣上市之電子工業為研究對象,研究期間為2008年至2015年。本研究實證結果顯示,企業採用IFRS 與財務報表可比較性呈現正相關,財務報表可比較性與審計報告延遲呈負相關。故本研究推論,採用IFRS後可提高財務報表可比較性與審計效率。
The purpose of this paper is to investigate the impact of IFRS on the comparability of accounting information. In addition, this study also explored the relationship between the comparability of accounting information and aduit report lag (ARL). The sample comprises of listed electronic companies in Taiwan from years 2008-2015. The analysis revealed a significantly positive relationship between IFRS adoption and the comparability of accounting information and a significantly negative relationship between the comparability of accounting information and ARL. Accordingly, the comparability of accounting information and audit efficiency has improved in the post-IFRS period.
第壹章 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 4
第四節 研究貢獻 5
第貳章 文獻探討 6
第一節 國際財務報導準則(IFRS) 6
第二節 財務資訊品質 9
第三節 審計報告延遲(Aduit Report Lag) 11
第參章 研究方法 14
第一節 研究假說 14
第二節 研究設計 17
第三節 變數定義及衡量 20
第四節 研究樣本與資料來源 24
第肆章 實證結果 25
第一節 敘述性統計分析 25
第二節 單變量檢定分析 28
第三節 相關性分析 29
第四節 迴歸結果分析 33
第伍章 結論與建議 37
參考文獻 38
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