臺灣博碩士論文加值系統

本研究旨在探討會計師事務所分所以及產業群聚與財務報表可比性之關聯，可比性能夠協助財務報表使用者辨認並了解財報項目間相似與不同之處，強化財報品質以及財務資訊之有用性，有利於投資者、債權人、企業管理階層及其他財務報表使用者對企業做出比較、分析和預測，提高決策之效率。本文以台灣2013到2015年上市櫃之電子產業作為研究樣本，並參照Francis et al. (2014)以裁量性應計數之差異來衡量可比性。研究結果顯示，同一事務所分所查核之企業，其財務報表可比性並不相似。同時，本研究也納入產業群聚作為探討，發現當兩間企業位於同一產業聚落時，其財務報表可比性較高，與預期假說相同。

The aim of this study is to investigate the relationship between audit firm branches, industrial cluster and the comparability of financial statement. Comparability can help users of financial statement identify and understand the similarities and difference in accounting items, which enhances the quality of financial statement and improves the usefulness of financial information. Investors, creditors, enterprise management and other financial statements users can use this information to compare, analyze and predict the performance of the company, which improves the efficiency of making decision. This study uses data from Taiwan listed company from the period of 2013 to 2015, and uses the difference of discretionary accruals between two firm to proxy for the comparability of financial statement proposed by Francis, Pinnuck and Watanabe (2014). The empirical results show that two companies audited by the same audit branches firm do not present more comparability. Instead, two companies which are located in the same industrial cluster have more comparability.

中文摘要 i
Abstracct ii
表次 iii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究架構 5
第二章 文獻探討 6
第一節 財務報表可比性 6
第二節 事務所分所 8
第三節 產業群聚 11
第三章 研究方法 16
第一節 樣本選取 16
第二節 迴歸模型 17
第四章 實證結果與分析 22
第一節 敘述性統計 22
第二節 相關係數分析 26
第三節 迴歸結果分析 29
第四節 額外測試 34
第五章 結論與建議 39
第一節 研究結論 39
第二節 研究限制 41
參考文獻 42

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