臺灣博碩士論文加值系統

本研究欲探討企業財務報表重編後更換會計師對財務報表品質之影響。過去的文獻多在探討財務報表重編企業的性質、原因及後果，鮮少針對重編企業更換會計師後，財務報表的品質是不是真的有所改善來加以探討。在本研究中，以我國上市上櫃有發生重編事件之企業資料進行驗證，研究期間為2003年至2013年共計11年。本研究實證結果顯示，(1) 企業財務報表重編後更換會計師未能增加財務報表品質。(2) 企業財務報表重編後由男性會計師更換為女性會計師將有較佳的財務報表品質。(3)企業財務報表重編後若由非產業專精會計師更換為產業專精會計師未能增加財務報表品質。

This paper investigates financial restatements lead to corporate change auditor, what’s the influence of financial reporting quality. In the past, many studies have confirmed the restating firm’s character, reason and consequence, and rarely focus on restating firms change auditors, whether financial reporting quality will improve. In this paper, using the research samples of companies have been restate and listed in Taiwan Stock Exchange and OTC stock exchange. Research period is from 2003 to 2013. The empirical results shows that (1) After restatements change auditor has better financial reporting quality. (2)After restatements male auditor changes to female auditor has better financial reporting quality.(3) After restatements non-industry specialist changes to industry specialist not has better financial reporting quality.

目錄 I
表目錄 II
第一章 緒論 1
第二章 文獻探討 3
第一節 裁決性應計數與財務報表重編 3
第二節 財務報表重編與更換會計師 3
第三節 女性會計師與裁決性應計數 5
第四節 產業專精會計師與財務報表重編 6
第三章 研究設計 7
第一節 資料來源與樣本選取 7
第二節 實證模型與變數定義 7
第四章 實證結果 12
第一節 單變量分析 12
第二節 多變量分析 21
第三節 敏感性分析 25
第五章 結論與建議 29
參考文獻 31

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