查核風格與財務報表可比較性：會計師事務所組別之探討

Audit Style and Financial Statement Comparability: A Perspective of Audit Groups in the Big 4 Accounting Firms

10.6538/TAR.202007_16(1).0001

薛敏正(Min-Jeng Shiue)；郭俐君(Li-Chun Kuo)；秦嘉偉(Chia-Wei Chin)；邱律嘉(Lu-Jia Chiu)

查核風格 ； 財務報表可比較性 ； 四大會計師事務所 ； 事務所組別 ； audit style ； financial statement comparability ； Big 4 ； audit group

中華會計學刊

16卷1期（2020 / 07 / 01）

1 - 35

繁體中文;英文

企業財務報表品質與各界報表使用者息息相關，近年來財務報表間是否具備可比較性逐漸成為一項備受重視的議題，本研究旨在探討查核工作與財務報表可比較性間之關聯。本研究以國內2013年至2015年四大會計師事務所查核之上市櫃公司為研究對象，將同年度及同產業之樣本相互配對，使用裁決性應計數之差異取絕對值作為財務報表可比較性的代理變數。實證結果顯示，事務所整體查核風格會影響財務報表可比較性，本研究進一步將觀察層級向下延伸至四大事務所內部組別，發現在控制組別多樣性因素後，同一事務所組別所查核之財務報表，會有較高之可比較性。本研究顯示以國內審計環境作為觀察對象的情況下，和查核工作更為密切的單位—組別，會擁有更一致的查核風格。

The quality of corporate financial statements is closely related to how they are compiled and audited by all users involved in their preparation. Recently, the comparability of financial statements has drawn great attention. This study aims to explore the relevance of audit work and financial statement comparability by examining Taiwan's listed companies audited by the Big 4 from 2013 to 2015. The empirical results illustrate that the overall audit styles of different accounting firms affect the comparability of financial statements. Specifically, the Big 4 have different audit styles from each other. This study focuses on the audit groups within the accounting firms and investigates the association between the audit groups and financial statement comparability. The results indicate that the same audit group will yield higher comparability after controlling the diversity of the group.

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