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學校名稱輔仁大學
系所名稱會計學系
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學號492715190
研究生(中)楊健忠
研究生(英)Jian-Chong Yang
論文名稱(中)非審計服務與財務報表時效性
論文名稱(英)Non-audit service and the timeliness of financial statements
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指導教授(中)范宏書
指導教授(英)Hung-Shu Fan
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學位類別碩士
畢業學年度94
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關鍵字(中)非審計服務 財務報表時效性 知識外溢效果 獨立性喪失效果
關鍵字(英)Non-audit service Timeliness of financial statements Knowledge spillover effect Independence impairment effect
摘要(中)會計師事務所常提供之非審計服務給其審計客戶,由於會計師事務所在提供客戶審計與非審計服務時,除了獨立性喪失效果,另有知識外溢效果,此二效果會讓財務報表資訊提早公佈或是延遲公佈為本研究主要目的。 由於我國要求公開發行公司於91年起凡符合證券發行人財務報告編製準則第二十二條之一者,應揭露審計公費、非審計公費,故本文以民國91年至93年,探討我國會計師事務所對於其審計客戶提供非審計服務對於財務報表時效性之影響。本研究將此可能影響分成三期間:(1)會計年度結束日至會計師查核報告日止之時間長度、(2)會計師查核報告日至財務報表上傳日之時間長度及(3)會計年度結束日至向主管機關申報財務報表日止之時間長度。本研究為測試此可能影響而建立三對應假說: 研究假說一:提供非審計服務對會計師查核報告日會因有「知識外溢」效果,而縮短查核報告時間。 研究假說二:提供非審計相關服務時,會因會計師「獨立性喪失效果」而延長會計師查核報告日至財務報表上傳日之時間長度。 研究假說三:提供非審計服務對財務報表上傳日之影響,若知識外溢效果所造成之縮短時間效果與因獨立性之喪失而延後公佈之效果相當則非審計服務對於財務報表上傳日不顯著。 實證結果顯示有購買非審計服務之公司相較於未購買非審計服務之公司,其會計年度結束日至會計師查核報告日止之時間長度顯著較短,而查核報告完成日至財報上傳日卻顯著較長,而會計年度結束日至會計師查核報告日止之時間長度財報上傳日則無明顯差異,此顯示購買非審計服務影響財務報表時效性之獨立性喪失效果及知識外溢效果均存在且影響程度相當。在分類測試下發現此實證結果在工商登記、發行ECB、轉上市櫃、其他類之非審計服務下成立。
摘要(英)The CPA firms provide audit services and various non-audit services to their same clients. The aim of this study is to test the independence impairment effect and the knowledge spillover effect of non-audit services on the timing of announcement of their clients’ financial statements. After 2002 fiscal years, all of public companies are supposed to disclose the amount of fee paid to their auditor under the requirement of Article 22-1 of the Regulations Governing the Preparation of Financial Reports by public Companies. The sample firms are public firms that disclose audit fees and non-audit fees in their annual reports. In order to test the possible independence impairment effect and the knowledge spillover effect of non-audit services on the timing of announcement of their clients’ financial statements, I test the effect of non-audit services on the following time lengths: 1. the time length between the end of fiscal year to the audit report date, 2. the time length between the audit report date to the annual report announcement date, 3. The length of time between the end of fiscal year to the annual report announcement date. And this study establishes three hypotheses that predict the effect of non-audit services on the above time lengths: The first hypothesis (the knowledge spillover effect): To provide non-audit service as well as audit service to the same client by CPA firm will make the time length between the end of fiscal year to the audit report date shorten. The second hypothesis (the independence impairmen effect): To provide non-audit service as well as audit service to the same client by CPA firm will make the time length between the audit report date to the annual report announcement date longer. The third hypothesis (the net effect of the knowledge spillover effect and the independence impairment effect): If the magnitude of the knowledge spillover effect of non-audit services is similar to its independence impairment effect, to provide non-audit service as well as audit service to the same client by CPA firm will have no influence on the time length between the audit report date to the annual report announcement date longer. The empirical findings of this study support all three hypotheses. That is: with respect to those companies that don’t buy non-audit service from their auditors, buying non-audit services from their auditors make the time length between the end of fiscal year to the audit report date shorten and the time length between the audit report date to the annual report announcement date longer, but have no effect on the time length between the audit report date to the annual report announcement date longer This results can also be found in some kinds of non-audit services.
論文目次目 錄 第一章 緒論 ………………………………………………………………1 第一節 研究動機 …………………………………………………………1 第二節 研究目的 …………………………………………………………3 第三節 研究架構與流程 …………………………………………………4 第二章 文獻探討 …………………………………………………………5 第一節 財務報導時效性 …………………………………………………5 第二節 會計師獨立性 ……………………………………………………7 第三節 相關法源依據 ………………………………………………… 11 第三章 研究方法 ……………………………………………………… 13 第一節 研究假說 ……………………………………………………… 13 第二節 研究模型設計 ………………………………………………… 15 第三節 相關變數定義 ………………………………………………… 18 第四節 研究期間、資料來源與本選取 ……………………………… 24 第四章 實證結果與分析 ……………………………………………… 26 第一節 ?述統計 ……………………………………………………… 26 第二節 相關係數分析 ………………………………………………… 28 第三節 迴歸結果分析 ………………………………………………… 31 第四節 敏感性測試 …………………………………………………… 46 第五節 實證結果分析 ………………………………………………… 49 第五章 結論與建議 …………………………………………………… 50 第一節 研究結論 …………………………………………………… 50 第二節 研究限制 ……………………………………………………… 51 第三節 建議及未來研究方向 ………………………………………… 52 參考文獻 …………………………………………………………………53 表 次 表 3-1 變數定義彙總表 ………………………………………………22 表 3-2 樣本產業與各年度分佈表 ……………………………………25 表 4-1 相關變數敘述性統計量 ………………………………………27 表 4-2 相關變數矩陣表 ………………………………………………28 表 4-3 多元迴歸分析 …………………………………………………34 表 4-4 實證之多元迴歸分析 …………………………………………38 圖 次 圖 1-1 研究流程圖 …………………………………………………… 4
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