前期繼續經營疑慮意見與公司治理對會計師事務所更換方向與後續審計意見購買之研究

The Impact of Previous Going-Concern Opinions and Corporate Governance on CPA Firm- Switching Direction and Subsequent Opinion Shopping

10.6538/TAR.2015.1101.02

洪玉舜(Yu-Shun Hung)；陳怡如(Yi-Ju Chen)

繼續經營疑慮查核意見 ； 公司治理 ； 會計師事務所更換方向 ； 購買審計意見 ； going-concern audit opinion ； corporate governance ； CPA firm-switching direction ； audit opinion shopping

中華會計學刊

11卷1期（2015 / 07 / 01）

29 - 78

繁體中文

本研究探討前期繼續經營疑慮意見與公司治理對會計師事務所更換方向與購買審計意見之關聯。實證發現公司於前期收到繼續經營疑慮意見、公司治理機制愈差，會傾向由四大更換至非四大事務所查核。進一步發現公司於前期收到繼續經營疑慮意見且由四大更換至非四大事務所查核時，存在正向變動之裁決性應計數，顯示企業透過改聘低審計品質之會計師，達成美化盈餘之目的。敏感分析亦證實更換會計師事務所之企業，從事向上盈餘管理，下一期收到繼任會計師簽發繼續經營疑慮意見之可能性減少，顯示企業的確可購買到喜愛之查核意見。

This study investigates the effect of previous going-concern audit opinions and corporate governance mechanism on auditor-switching direction and audit opinion shopping. The results show that for firms with receiving previous going-concern audit opinions and poor corporate governance mechanism, they tend to change auditors from Big 4 to non- Big 4 audit firms for audit opinion shopping. Furthermore, the result indicates that when firms obtain previous going-concern opinions and change auditors from Big 4 to non- Big 4 audit firms, they manipulate corporate earnings upward. This suggests that firms can have window-dressed corporate earnings through recruiting low-quality auditors. The sensitivity analyses verify that when firms switch auditors and engage in positive earnings management, fewer successor auditors will issue going-concern audit opinions during the next period. This suggests that firms can successfully acquire favorable audit opinions.

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