臺灣博碩士論文加值系統

本研究探討審計對於財務報表可比較性之影響，參照Francis et al.(2013)之研究，利用查核風格作為衡量審計差異之替代項目，並透過應計數之差異以盈餘作為財務報表可比較性之替代，將同產業同期間之樣本兩相配對，研究事務所與個別會計師之查核風格對於財務報表可比較性之關聯性。研究結果顯示，大型事務所之查核，有較佳之可比較性，表示其查核風格較為一致，而會計師個人之查核風格，不論主副簽會計師，對於財務報表可比較性並無顯著影響。

This study investigates the influence of audit on financial statements comparability. Following Francis et al. (2013), we use auditor style as an alternative item to measure audit differences, and use accruals differences in earnings as an alternative of financial statement comparability. We further choose the same industrial and period samples matched in pairs and examine the relationship between the CPA’s audit style and financial statement comparability. The results show that big CPA firms have better audit style and that CPA personal’s audit style does not affect the financial statement comparability.

摘要 I
Abstract II
謝辭 III
目錄 IV
表目錄 VI
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 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 財務報表可比較性 6
第二節 查核風格 8
第三節 會計師雙簽制度 9
第三章 研究方法 12
第一節 假說發展 12
第二節 模型設計 16
一、假說一的實證測試 16
二、迴歸模型 17
三、變數定義如下： 20
第三節 樣本之選用 23
第四章 實證結果分析 24
第一節 敘述性統計 24
第二節 迴歸結果 30
第五章 研究結論與建議 36
第一節 研究結論 36
第二節 研究限制 38
第三節 研究建議 39
參考文獻 40

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