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題名：會計師任期與財務報表價值攸關性
書刊名：會計審計論叢
作者：范宏書 引用關係／陳靜宜
作者(外文)：Fan, Hung-shu／Chen, Ching-yi
出版日期：2014
卷期：4:1
頁次：頁1-23
主題關鍵詞：會計師任期；審計品質；盈餘品質；財務報表；價值攸關性；Auditor tenure；Audit quality；Earnings quality；Financial statement；Value-relevance
原始連結：連回原系統網址new window
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  • 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:6
  • 共同引用共同引用:160
  • 點閱點閱:45
本研究旨在探討會計師任期對財務報表價值攸關性之影響。本研究推論因會計師任期會影響盈餘品質，此會影響投資人在股票評價上對於盈餘、權益帳面價值之依重程度，進而影響此二者之價值攸關性。本研究以 1984年至 2010年間臺灣上市(櫃)及興櫃公司作為研究對象，總計有 17,091筆公司-年樣本。在會計師任期變數方面，本研究沿用 Chi et al. (2009)觀念，以會計師個人任期作為審計品質之衡量指標，並設立一長會計師任期虛擬變數，若會計師個人任期在 7年(含)以上設為 1，其餘任期則設為 0。實證模式則選用 Ohlson (1995)模式。實證研究結果顯示，相較於短會計師任期公司而言，長會計師任期公司之盈餘價值攸關性較低，反之，長會計師任期公司之權益帳面價值之價值攸關性較高。此代表投資人認為會計師任期長會降低盈餘品質，而在股票評價上減少對盈餘資訊之依賴，並進而加重對權益帳面價值資訊之依賴。本研究並進行若干敏感性測試，而其實證結果與主測試相似。
This study is aimed at exploring the effect of auditor tenure on the value relevance of financial statement. This study refers that long auditor tenure would reduce earnings quality and, thus, affect the value-relevance of earnings and equity book value. The firms, listed on TSE or OTC during 1984~2010 are selected as sample firms. The final sample of this study consists of 17,091 firm-year observations. Moreover, following Chi et al. (2009) concept, this study uses auditor tenure to conduct the empirical test. The empirical model of this study is Ohlson (1995) model. The empirical results show that the earnings’ value-relevance of listed firms with long auditor tenure is lower than that of the counterparts of listed firms with short auditor tenure, and the equity book value’s value-relevance of listed firms with long auditor tenure is higher than that of the counterparts of listed firms with short auditor tenure. This result means that long auditor tenure would reduce earnings quality, and thus make investors rely more (less) heavily on equity book value (earnings) in setting stock prices. Finally, this study conducts several additional tests and gets empirical results consistent with previous results.
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28.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。  new window
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會議論文
1.洪玉舜、陳繪琦(2007)。企業生命週期觀點探究員工分紅對公司後續績效之影響。Taipei：淡江大學：實踐大學。  延伸查詢new window
2.范宏書、陳慶隆(2004)。會計師任期與盈餘品質之關係。2004年會計理論與實務研討會。  延伸查詢new window
3.謝永明(2004)。會計師保守對審計任期與公司異常應計數關係之影響。2004 年會計理論與實務研討會。  延伸查詢new window
研究報告
1.Jan, C. L.、Ou, J.(1995)。The Role of Negative Earnings in the Valuation of Equity Stocks。New York University。  new window
2.Whelan, Catherine J.、McNamara, Raymond P.(2004)。The Impact of Earnings Management on the Value-relevance of Financial Statement Information。Georgia College and State University。  new window
3.Davis, L. R.、Soo, B.、Trompeter, G.(2002)。Auditor Tenure, Auditor Independence and Earnings Management。Chestnut Hill, MA：Boston College：Michigan Tech University。  new window
圖書
1.Sharaf, Hussein A.、Mautz, R. K.(1961)。The Philosophy of Auditing。Sarasota, FL：American Accounting Association。  new window
 
 
 
 
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