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題名：會計師簽發繼續經營疑慮審計意見對財務報表公告時間落差之影響
書刊名：當代會計
作者：黃劭彥 引用關係／盧正宗 引用關係／林琦珍 引用關係／林麗琦
作者(外文)：Huang, Shaio-yan／Lu, Cheng-tsung／Lin, Chi-chen／Lin, Li-chi
出版日期：2010
卷期：11:1
頁次：頁79-114
主題關鍵詞：繼續經營疑慮審計意見；財務報表公告時間落差；截止時點；Going concern audit opinion；Financial reporting lag；Cut-off date
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(6) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:34
  • 點閱點閱:253
本研究目的在於探討會計師簽發繼續經營疑慮之審計意見時，企業是否會延遲財務報表公告之時效性。本文以2002年至2006年被簽發繼續經營有重大疑慮審計意見之企業為分析標的，並以公開資訊觀測站所公告之「申報時點」為依據，進一步透過「截止申報時點」來倒算與企業「申報時點」間的時間落差程度，俾瞭解企業是否會延遲財報公告之時效性。實證結果發現，無論是當年度財報、半年報、亦或是去年度財務報表，當會計師簽發繼續經營疑慮之審計意見時，確實會對當年度財務報表產生延遲公告之影響。其中，簽發「保留意見－具繼續經營疑慮」之企業，相較於「修正式無保留意見－具繼續經營疑慮」者，會有顯著較晚公告財務報表的現象。
The purpose of this study is to explore the influence of CPA's issuance of a going concern audit opinion on financial reporting time. This research uses the financial reporting out off date counting back to reporting time to analyze whether the going-concern opinion would affect the report declaring time delayed. The research samples are the companies which have been issued a going concern opinion by CPA during 2002 to 2006. The empirical results show that, no matter annual reports, semi-annual reports or last year annual reports, while the company receives the going-concern opinion, it will be significantly correlated to the delaying reporting. The delayed time of the company which receives the going-concern qualified opinion is significantly much later than it of the one which receives the going-concern modified unqualified opinion.
Other
1.Hopwood, W., McKeown, J. and Mutchler, J.(1989)。A test of the incremental explanatory power of opinions qualified for consistency and uncertainty。  new window
期刊論文
1.劉嘉雯、王泰昌(20050800)。繼續經營有重大疑慮審計意見：第33號審計準則公報之影響。管理學報，22(4)，525-548。new window  延伸查詢new window
2.Ashton, R. H.、Graul, P. R.、Newton, J. D.(1989)。Audit delay and the timeliness of corporate reporting。Contemporary Accounting Research，5(2)，657-673。  new window
3.廖秀梅、廖益興(20021100)。會計師更換時機對年報揭露時效及資本市場之影響。當代會計，3(2)，211-229。new window  延伸查詢new window
4.Dyer, J. C.、Mchugh, A. J.(1975)。The Timeliness of the Australian Annual Report。Journal of Accounting Research，13(2)，204-219。  new window
5.Schwartz, K. B.、Soo, Billy S.(1996)。The Association Between Auditor Changes and Reporting Lags。Contemporary Accounting Research，13(1)，353-370。  new window
6.Givoly, D.、Palmon, D.(1982)。Timeliness of Annual Earnings Announcements: Some Empirical Evidence。Accounting Review，57(3)，486-508。  new window
7.Whittred, G. P.(1980)。Audit qualification and the timeliness of corporate annual reports。The Accounting Review，55(4)，563-577。  new window
8.Chambers, Anne E.、Penman, Stephen H.(1984)。Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements。Journal of Accounting Research，22(1)，21-47。  new window
9.Chen, K. C. W.、Church, B. K.(1992)。Default on debt obligations and the issuance of going-concern opinions。Auditing: A Journal of Practice and Theory，11(2)，30-49。  new window
10.林有志、黃劭彥、辛宥呈、施志成(20070500)。我國上市公司半年報申報時間落差特性之研究。當代會計，8(1)，85-112。new window  延伸查詢new window
11.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review，75(4)，453-467。  new window
12.邱垂昌(20061100)。臺灣企業財務危機之預警--保留意見之警訊。當代會計，7(2)，195-236。new window  延伸查詢new window
13.Bamber, E. M.、Bamber, L. S.、Schoderbek, M. P.(1993)。Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis。Auditing: A Journal of Practice & Theory，12(1)，1-23。  new window
14.Raghunandan, K.、Rama, D. V.(1995)。Audit Reports for Companies in Financial Distress: Before and after SAS No.59。Auditing: A Journal of Practice & Theory，14(1)，50-63。  new window
15.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(1995)。Temporal Changes in Bankruptcy-related Reporting。Auditing: A Journal of Practice & Theory，14(2)，133-143。  new window
16.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。  new window
學位論文
1.許林舜(1994)。財報資訊發佈攸關期間之決定因素：含 Duration model 之應用(碩士論文)。國立台灣大學。  延伸查詢new window
圖書
1.Kieso, Donald(2007)。Intermediate Accounting。New York：Wiley。  new window
2.Neter, John、Wasserman, William、Kutner, Michael H.(1990)。Applied Linear Statistical Models。Richard D. Irwin, Inc.。  new window
3.Welsch, Roy E.、Kuh, Edwin、Belsley, David A.(1980)。Regression Diagnostics: Identifying Influential Data and Source of Collinearity。New York, NY：John Wiley and Sons。  new window
4.吳萬益、林清河(2001)。企業研究方法。臺北：華泰圖書出版公司。  延伸查詢new window
其他
1.吳清在、鄭莉(2005)。以財務危機警訊公司探討會計師出具繼續經營疑慮意見之傾向。  延伸查詢new window
2.范宏書、陳慶隆(2007)。會計師異動、存在最終家族控制股東對財務報表公告時效性之影響。  延伸查詢new window
3.C. A. P. N. Carslaw and S. E. Kaplan(1991)。An examination of audit delay: Further evidence from New Zealand。  new window
4.B. Davies and G. P. Whittred(1980)。The association between selected corporate: Attributes and timeliness in corporate: Reporting: Further analysis。  new window
5.F. A. Gul and J. S. L. Tsui(1998)。A test of the free cash flow and debt monitoring hypotheses: Eevidence from audit pricing。  new window
6.I. M. G. Haw, K. Park, D. Qi and W. Wu(2003)。Audit qualification and timing of earnings announcements: Evidence from China。  new window
7.B. Jaggi and J. Tsui(1999)。Determinants of audit report lag: Further evidence from Hong Kong。  new window
8.Y. M. Mensah and R. H. Werner(2008)。The capital market implications of the frequency of interim financial reporting: An international analysis Preview。  new window
 
 
 
 
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