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研究生:傅懷萱
研究生(外文):Huai-HsuanFu
論文名稱:審計意見與金融危機-以美國為樣本
論文名稱(外文):Audit Reports during the Global Financial Crisis: Evidence from U.S.
指導教授:陳政芳陳政芳引用關係黃炳勳黃炳勳引用關係
指導教授(外文):Jeng-Fang ChenJeng-Fang Chen
學位類別:碩士
校院名稱:國立成功大學
系所名稱:會計學系碩博士班
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:2012
畢業學年度:100
語文別:中文
論文頁數:28
中文關鍵詞:繼續經營金融危機
外文關鍵詞:Going concernFinancial crisis
相關次數:
  • 被引用被引用:0
  • 點閱點閱:153
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  • 收藏至我的研究室書目清單書目收藏:0
本研究旨在分析金融危機期間,審計意見變化的趨勢,探討當經濟環境在不確定時,會計師是否適當地評估企業的繼續經營能力,及合理的出具審計意見。本研究係以2005年至2010年美國Audit Analytics資料庫所有公司為研究對象,共97,350筆觀測值做為樣本進行研究。研究結果顯示:(1) 繼續經營能力有疑慮審計意見的比例從2005年的16%上升到2008年的21%。(2) 在金融危機期間以娛樂業、住宿和餐飲業及金融保險業繼續經營能力有疑慮審計意見的比例上升幅度最大。(3) 無論四大事務所或非四大事務所,在金融危機期間出具繼續經營能力有疑慮審計意見的比例皆較前幾年度上升。(4) 在2006年公司未收到繼續經營有疑慮的審計意見卻宣告破產的比例為64%,2008年則下降至39%;公司於前一年度收到繼續經營有疑慮的審計意見,但未宣告破產之情形,也從2005年的16%上升至2008年的21%。本研究說明了在金融危機期間審計意見適當的反應了當時經濟的不確定性,且合理表達企業繼續經營之能力。
This study examines the responses of auditors to the financial crisis, and explore whether auditors could properly evaluate a company’s ability to continue as a going concern in the time of economic uncertainty. Using data collected from Audit Analytics, I find that: (1) The proportion of going concern opinion increased from 16% in 2005 to 21% in 2008. (2) During financial crisis, more going concern opinions have been issued in industries such as Arts, Entertainment, and Recreation、Accommodation and Food Services, and Finance and Insurance. (3) Both Big Four auditors and non-Big Four auditors increased the frequency to issue going concern opinion during the financial crisis compared with the pre-crisis period. (4) The proportion of bankrupt companies not receiving a going concern report in the prior year was 64% in 2005 and dropped to 39% in 2008. In addition, the proportion of companies that receive going concern opinions but did not go bankrupt in the next year increased from 16% in 2005 to 21% in 2008. Therefore, the results support that auditors appropriately respond to the increased risks stemming from the economic crisis.
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 3
第三節 研究架構 4
第二章 文獻探討 5
第一節 繼續經營修正式意見 5
第二節 審計意見與金融危機 7
第三章 研究設計 10
第一節 樣本選取 10
第四章 研究結果與分析 11
第一節 繼續經營修正式意見變動趨勢 11
第二節 產業類別與繼續經營修正式意見 13
第三節 會計師事務所與繼續經營修正式意見 16
第四節 繼續經營修正式意見與破產宣告 20
第五章 結論與建議 23
第一節 研究結果與發現 23
第二節 研究限制 24
第三節 研究建議 24
參考文獻 25
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