https://scholars.lib.ntu.edu.tw/handle/123456789/100635
標題: | 博達事件對會計師事務所審計品質影響之實證研究 An Empirical Study of Audit Quality Change to the Procomp Event |
作者: | 史建倫 Shih, Chien-Lun |
關鍵字: | 盈餘管理;裁決性應計數;會計師保守;蔓延效果;Earnings management;Discretionary accruals;Auditor conservatism;Contagion effect | 公開日期: | 2005 | 摘要: | 博達科技股份有限公司於2004年6月15日以無法償還即將到期可轉換公司債為由,無預警向台北士林地方法院聲請重整,引起資本市場之矚目。根據行政院金融監督管理委員會公佈之調查報告,該公司於上市前即開始有虛增業績,財務報表不實表達之情事。有別於過往文獻多以客戶股價反應檢驗審計失敗之經濟後果,本研究以裁決性應計數檢驗此一審計失敗事件對會計師審計品質之影響,及此事件之蔓延效果。 實證結果如下: 一、博達事件之影響並不限於該公司之前任、繼任會計師事務所,所有上市、上櫃公司之盈餘管理程度在博達事件後均有顯著下降現象。 二、與博達事件直接相關之會計師事務所,於事件後查核態度並未顯著異於其他事務所。國內四大事務所之客戶2004年半年度之盈餘品質變動程度並無顯著差異。 三、會計師對於與博達相同產業之客戶,於事件後查核態度較其他產業更為保守。資訊電子業之盈餘品質變動程度顯著異於其他產業,且為正向變動。 On June 15, 2004, Procomp Informatics Ltd filed a restructuring proposal to the local district court in a surprise, as a result of the company's defaulting on its corporate bond payments. According to the Financial Supervisory Commission’s investigation report, Procomp had manipulated its finances before listing on the Taiwan Stock Exchange Corporation in 1999. In contrast with prior studies which explored the economic consequence of audit failure events with stock price reaction, this thesis uses discretionary accruals to investigate whether this event influences the CPAs’ audit quality as well as its contagion effect. The empirical analysis results are as follows: I. Not only the predecessors and the successors’ clients, but all the listed companies have reached a significantly lower magnitude of discretionary accruals after the Procomp event. II. There is no significant difference between the engaged CPAs’ attitudes toward clients’ choices of accounting methods and the other CPAs’. In other words, the change levels of earnings quality among the clients of Big 4 auditors on 2004 semi-annual report are equivalent. III. CPAs have held more conservative attitudes to the clients’ financial reporting who engage in the same industry with Procomp. The change level of earnings quality of the clients in electric industry is greater than those in other industries. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/61818 | 其他識別: | zh-TW |
顯示於: | 會計學系 |
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ntu-94-R92722008-1.pdf | 23.31 kB | Adobe PDF | 檢視/開啟 |
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