繼續經營疑慮修正式無保留之審計意見：公司更換會計師與審計意見購買之研究

A Study of Going-Concern Modified Audit Opinion: Auditor Changes and Audit Opinion Shopping

10.6295/TAMJ.2012.1201.03

黃劭彥(Shaio-Yan Huang)；邱安安(An-An Chiu)；王子揚(Tzu-Yang Wang)

繼續經營疑慮修正式無保留意見 ； 會計師更換 ； 審計意見購買 ； going-concern modified audit opinion ； auditor changes ； audit opinion shopping

台灣管理學刊

12卷1期（2012 / 02 / 01）

47 - 67

繁體中文

本研究旨在探討審計準則第33號公報實施後，公司第一次獲簽繼續經營疑慮修正式無保留意見，可能對企業產生不利之影響，進而對於投資大眾的利益帶來更大的影響，公司是否會做出更換會計師之行為。並進一步檢視當企業更換會計師後，公司是否會有購買審計意見之行為產生。研究結果顯示，審計準則第33號公報實施後，公司若第一次獲簽繼續經營疑慮修正式無保留意見時，其更換委任會計師之動機大幅上升。另一方面，公司更換會計師後，企業購買審計意見是較不可能成功或公司更換會計師是沒有審計意見購買之動機。

The paper examines auditor changes by companies that received the first-time going-concern modified audit opinion after Statement on Auditing Standards No. 33 issued in Taiwan. The empirical results show that companies first time receive a going-concern modified opinion they will make the auditor changes decisions. In addition, we also found that switching behavior was not significantly associated with the removal of the going-concern modification in the following year, after controlling for other factors. These results are consistent with the position that financially stressed companies which switch auditors are not successful in ”audit opinion shopping.”

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