更換會計師原因與審計品質之關聯性

The Relationship Between the Reason for Auditor Changes and Audit Quality

10.6495/CIMBM.201806.0029

鄭莉(Li Cheng)；劉加恩(Chia-En Liu)；許元嘉(Yuan-Jia Syu)；吳宜陵(Yi-Lin Wu)

會計師更換 ； 審計品質 ； 會計師查核報告 ； 財務報表重編 ； auditor change ； audit quality ； auditor report ； financial restatements

科際整合管理研討會

2018第20屆（2018 / 08 / 01）

418 - 432

繁體中文

本研究主要探討更換會計師原因與審計品質之關聯性，將會計師查核報告與財務報表重編作為審計品質的代理變數來分析更換會計師原因。收集2008年至2016年間有更換會計師的樣本公司，採1：1配對樣本，以Logistic迴歸模型分析。實證結果顯示，有更換會計師的公司，越可能收到修正式意見。因事務所內部調整而更換會計師的公司，越不會收到修正式意見。因公司管理需求而更換會計師的公司，越可能收到修正式意見。因其他原因而更換會計師的公司，越可能收到修正式意見。因公司管理需求而更換會計師的公司，越可能發生財務報表重編。

This study discusses the relationship between the reason of auditor changes and audit quality, using the auditor report and financial restatement are used as proxy variables of audit quality to analyze the reasons for auditor changes. The samples are collected from the company that had auditor changes from 2008 to 2016, and used 1:1 matched samples and analyzed by logistic regression model. The empirical results show companies have auditor changes due to management requirements and other reasons are more likely to receive modified opinions. Companies have auditor changes due to management requirements are more likely to occur financial restatements.