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來源文獻資料
摘要
外文摘要
引文資料
題名:
會計師更換時機對年報揭露時效及資本市場之影響
書刊名:
當代會計
作者:
廖秀梅
/
廖益興
作者(外文):
Liao, Hsiu-mei
/
Liao, Yi-hsing
出版日期:
2002
卷期:
3:2
頁次:
頁211-229
主題關鍵詞:
財務報告發布時間落差
;
會計師更換
;
資訊內涵
;
Reporting lags
;
Auditor changes
;
Market reaction
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(
10
) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:
10
共同引用:0
點閱:61
本研究旨在探討變更查核會計師之上市公司,其更換決定時間之早 晚,對當年度財務報表發布時間落差之影響,並進一步測試會計師更換是否 具有資訊內涵。本研究假設,公司更換會計師若基於正面理由而早換會計師 者,財務報表發布時間落差會較小。反之,若基於負面理由而晚換會計師者, 財務報表發布時間落差會較長。 本研究實證發現,公司於年度進行中更換會計師,更換決定時間之早 晚,確實會影響當年度財務報表發布時間落差。此外,研究結果亦顯示,市 場會對會計師更換此一訊息作出反應,支持會計師更換具有資訊內涵的假 說
以文找文
This paper examines reporting lags for a sample of firms that switched auditors. We further investigate whether the market reaction is associated with the timing of auditor changes at the auditor change date. It is hypothesized that firms which replace their auditor early (late) in the fiscal year do so for positive (negative) reasons and experience shorter (longer) reporting lags. The evidence indicates that reporting lags decrease (increase) for firms that change their auditor early (late) in the fiscal year. Meanwhile, we also find the significant difference in abnormal market returns between the two sub-samples at the auditor change date
以文找文
期刊論文
1.
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。
2.
Ashton, R. H.、Willingham, J. J.、Elliott, R. K.(1987)。An empirical analysis of audit delay。Journal of Accounting Research,25(2),275-292。
3.
Courtis, J. K.(1976)。Relationships between Timeliness in Corporate Reporting and Corporate Attributes。Accounting and Business Research,7(25),45-56。
4.
Hakansson, N. H.(1977)。Interim Disclosure and Public Forecasts: An Economic Analysis and A Framework for Choice。The Accounting Review,52(2),396-416。
5.
Dyer, J. C.、Mchugh, A. J.(1975)。The Timeliness of the Australian Annual Report。Journal of Accounting Research,13(2),204-219。
6.
Schwartz, K. B.、Soo, Billy S.(1996)。The Association Between Auditor Changes and Reporting Lags。Contemporary Accounting Research,13(1),353-370。
7.
Newton, J. D.、Ashton, R. H.(1989)。The Association between Audit Technology and Audit Delay。Auditing: A Journal of Practice and Theory,8(2),20-37。
8.
Gul, Ferdinand A.、Tsui, Judy S. L.(1998)。A Test of The Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing。Journal of Accounting and Economics,24(2),219-237。
9.
Johnson, W. B.、Lys, T.(1990)。The Market for Audit Service: Evidence from Voluntary Auditor Change。Journal of Accounting and Economics,12(1),281-308。
10.
Givoly, D.、Palmon, D.(1982)。Timeliness of Annual Earnings Announcements: Some Empirical Evidence。Accounting Review,57(3),486-508。
11.
Kinney, W. R., Jr.、McDaniel, L. S.(1993)。Audit Delay for Firms Correcting Quarterly Earnings。Auditing: A Journal of Practice and Theory,12(2),135-142。
12.
Whittred, G. P.(1980)。Audit qualification and the timeliness of corporate annual reports。The Accounting Review,55(4),563-577。
13.
Whittred, G.、Zimmer, I.(1984)。Timeliness of Financial Reporting and Financial Distress。The Accounting Review,59(2),287-295。
14.
Teoh, S. H.(1992)。Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches。Journal of Accounting Research,30(1),1-23。
15.
DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics,3(3),183-199。
16.
Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review,60(2),248-261。
17.
Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review,66(2),313-332。
18.
Francis, J.、Simon, D.(1987)。A test of audit pricing in the small-client segment of the U. S. audit market。The Accounting Review,62,145-157。
19.
Nichols, D. R.、Smith, D. B.(1983)。Auditor credibility and auditor changes。Journal of Accounting Research,21(2),534-544。
20.
Boehmer, E.、Musumeci, J.、Poulsen, A. B.(1991)。Event-study Methodology under Conditions of Event-Induced Variance。Journal of Financial Economics,30(2),253-272。
21.
Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics,20(3),297-322。
22.
Francis, Jere R.(1984)。The effect of audit firm size on audit prices: A study of the Australian market。Journal of Accounting and Economics,6(2),133-151。
23.
DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。
24.
Healy, P.、Lys, T.(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy,5(4),251-265。
25.
Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。
26.
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。
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
2.
林郁蕙(1993)。我國上市公司年度財務報表期末查核期間之研究(碩士論文)。國立臺灣大學。
延伸查詢
3.
賴美慧(1994)。台灣股票上市公司決算日至查核報告日時間落差(查核報告時間落差)之研究(碩士論文)。東吳大學。
延伸查詢
4.
陳鴻文(1995)。我國上市公司會計師更換之資訊內涵研究(碩士論文)。東吳大學。
延伸查詢
其他
1.
王振東(1993)。我國上市公司會計師更換因素之實證研究。
延伸查詢
2.
江旭芳(1995)。財務報告資訊發佈時間落差之探討。
延伸查詢
3.
Carslaw, C. A. P. N., and S. E. Kaplan,(1991)。An Examination of Audit Delay: Further Evidence from New Zealand。
4.
Davies, B., and G. P. Whittred.(1980)。The Association Between Selected Corporate Attributes and Timeliness in Corporate Reporting: Further Analysis。
5.
Dopuch, N. and D. Simunic.(1982)。Competition in Auditing : An Assessment。
6.
Fried, D., and A. Schiff.(1981)。CPA Switches and Associated Market Reaction。
7.
Gilling, D. M.(1977)。Timeliness in Corporate Reporting: Some Further Comment。
8.
Kluger, B. D., and D. Shields.(1991)。Managerial Moral Hazard and Auditor Changes。
9.
Schwartz, K., and B. Soo.(1995)。An Analysis of Form 8-K Disclosures of Auditor Changes By Firms Approaching Bankruptcy。
10.
Su, R. C. J. Lin, and C. Chen.(1995)。Auditor Switches, Banking Quality, and Bank Share Price。
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