臺灣博碩士論文加值系統

近年來財務報表間是否具備可比較性是為一重要議題，企業財務報表品質與各界報表使用者息息相關，故本研究旨在探討查核工作與財報可比較性之關聯。本研究以國內2013至2015年上市櫃公司為研究對象，將同年度及同產業之樣本相互配對，使用裁決性應計數之差異取絕對值作為財報可比較性的代理變數。實證結果顯示，事務所整體查核風格會影響財報可比較性，且四大會計師事務所間具有顯著差異。其中，事務所中規模愈大者，會有較低之財報可比性；事務所中規模愈小者，則會有較高之財報可比性。實證結果顯示四大會計師事務所間彼此具有相異的查核風格，但各事務所內查核風格是否一致受到事務所規模之影響。接著，本研究將觀察層級向下至四大事務所內部組別，發現在控制組別多樣性因素後，同一事務所組別所查核之財務報表，會有較高之可比較性。顯示以國內審計環境作為觀察對象下，和查核工作更為密切的單位—組別，會擁有更一致的查核風格。亦發現當組內合夥會計師人數或查核產業種類越多，其財務報表可比較性會越低。

In recent years, whether the comparability of the financial statements is provided draws a great attention. The quality of corporate financial statements is closely related to all users, and therefore this study aims to explore the relevance of auditing works and financial statements comparability. In this study, I use Taiwan’s listed companies from 2013 to 2015 as the observations. This study matches two companies in the same year and industry as a pair, and uses the absolute value of the difference in discretionary accruals to measure financial statements comparability. The empirical results illustrate that accounting firm's overall audit style will affect the comparability of financial statements. Big Four have significant differences in this situation. Also, it illustrate that the lager accounting firms will yield lower comparability. Otherwise, the smaller accounting firms will yield higher comparability. The empirical results show that Big Four have different audit styles from each other, and the audit style in each firm is related to the size of firm. Then, this study focuses on the audit groups of accounting firm and investigates the association between audit groups and financial statements comparability. The results indicate that the same audit group will yield higher comparability after controlling the diversity of the groups. Also, this study finds that greater numbers of partner or industry diversification of audited clients in audit group will yield lower financial statements comparability.

第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 3
第二章 文獻整理與假說發展 7
第一節 財務報表可比較性 7
第二節 四大事務所間差異 10
第三節 四大事務所組別差異 12
第三章 研究方法 15
第一節 樣本選取及資料來源 15
第二節 研究模型 17
第四章 實證結果 21
第一節 敘述性統計及相關性分析 21
第二節 實證結果分析 28
第三節 增額測試 37
第五章 結論與建議 49
第一節 研究結論 49
第二節 研究限制與建議 51
參考文獻 52

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