臺灣博碩士論文加值系統

本研究以2000年至2004年更換會計師的公司為樣本，檢視會計師更換早晚對於報表時效性與查核意見的影響。在控制其他報表時效性決定因素下，實證結果顯示會計師更換時點與不同方式的財務報表公告延遲顯著正相關，代表提早(延後)更換可以使繼任會計師有(沒有)足夠的時間與前任會計師或公司管理階層溝通協調，可以(無法)妥善規劃審計任務，增進(降低)查核程序的效率與報表時效性。另外，晚更換的樣本有較高的機率收到繼續經營有疑慮的審計意見，隱含早或晚更換不會損及獨立性。

This paper examines how the early/late auditor changes affect the timeliness of reporting and audit opinion for a sample of firms that switched auditors from 2000 to 2004 years. Controlling for the determinants of reporting timeliness, the results show that the timing of auditor changes and alternative reporting lags are positively associated. This indicate that early (late) auditor changes make the successors have (have no) sufficient time to communicate with predecessors and management so as (not) to facilitate audit planning and efficiency, and thereby improves (decreases) reporting timeliness. Furthermore, firms switch auditors lately are likely to receive going-concern audit opinions which imply that early or late auditor changes will not impair auditor independence.

目錄
頁次
目錄……………………………………………………………………………Ⅰ
圖目錄…………………………………………………………………………Ⅱ
表目錄…………………………………………………………………………Ⅲ
序論…………………………………………………………………...……… 1
第一節 研究動機與研究目的………………………………………… 1
第二節 研究問題……………………………………………………… 3
第三節 研究流程與研究架構………………………………………… 5

第一章 文獻探討………………………………………….……………..… 7
第一節 審計需求與審計品質……………………………….…..……. 7
第二節 更換會計師………………………………………. .…………. 9
第三節 時間落差文獻彙總…………………………………...……….. 12
第四節 影響會計師獨立性之文獻探討……………………...……….. 15

第二章 研究方法……………………………………………………………20
第一節 研究假說……………………………………….……….……...20
第二節 實證模型與分析方法……………………………………..…...22
第三節 變數定義與衡量…………………………………………..…...24
第四節 樣本選取標準與資料來源………………………..…………...32

第三章 實證結果與分析……………………………………………………33
第一節 樣本統計資料………………………………….…….………...33
第二節 敘述統計分析…………………………………….….………...37
第三節 相關係數分析……………………………………….….……...41
第四節 單變量分析………………………………………………..…...44
第五節 迴歸分析與Logistic迴歸分析……………………..…………47
第六節 敏感性分析……………………………………….……………56

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