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系統識別號 U0026-1412201411383900
論文名稱(中文) 取消20-F調節表編制對於財務報告品質及審計公費之關聯性研究
論文名稱(英文) Eliminating the Form 20-F Reconciliation, Financial Reporting Quality and Audit Pricing
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 103
學期 1
出版年 103
研究生(中文) 林易宏
研究生(英文) Yi-Hung Lin
學號 R18981045
學位類別 博士
語文別 英文
論文頁數 68頁
口試委員 指導教授-黃華瑋
口試委員-王曉雯
召集委員-李志真
口試委員-詹凌菁
口試委員-陳政芳
中文關鍵字 國際財務報導準則  美國公認會計準則  20-F調節表  會計重編  會計師產業專家  審計公費 
英文關鍵字 IFRS  U.S. GAAP  Form 20-F Reconciliation  Accounting Restatement  Auditor Industry Specialist  Audit Fees 
學科別分類
中文摘要 本研究探討美國證券交易委員會(SEC) 取消20-F調節表編制後,對於跨國公司發生會計重編以及審計計價的影響。第一部分檢視,當跨國公司採用國際財務報導準則(IFRS) 編製財務報表因而准許取消20-F調節表編制後,是否會影響企業發生會計重編。第一部分的論文研究結果顯示,取消20-F調節表編制能夠顯著降低會計重編發生;同時,若跨國公司由產業專家進行查核時,此一顯著負向關係將更為強烈。不同於Kim等 (2012) 的發現,本研究發現更直接的證據,支持跨國公司依照國際財務報導準則所編製的財務報表,將被投資人或報表使用者視為提供高品質的財務報導。此外,本研究亦支持美國會財務會計準則委員會(FASB) 以及美國證券交易委員會(SEC) 的預期,當公司採用原則基礎下的會計準則(例如, 國際財務報導準則),審計產業專家所提供的專業判斷將更有助於提高財務報表品質。
第二部分探討取消20-F調節表編制後對於會計師決定審計計價之影響。研究結果發現,取消20-F調節表編制能夠顯著降低審計公費;然而,若跨國公司由產業專家進行查核時,為了避免專業聲譽受損,會執行更多的查核工作來保護自身之專業聲望,故負向顯著關係則轉變成正向顯著之關聯性。本研究支持取消20-F調節表編制能夠減低財務報表錯誤、減輕管理階層操縱調節盈餘的動機、改善財務報導品質,進而減少審計公費。本研究亦支持SEC (2007) 宣稱,取消20-F調節表編制能夠降低跨國公司的準備成本以及監管負擔。
英文摘要 The two essays in my dissertation focus on the effect of eliminating the form 20-F reconciliation on accounting restatements and audit pricing. The first essay investigates whether the incidence of accounting restatement is influenced by the Securities and Exchange Commission (SEC)’s decision to eliminate form 20-F reconciliation requirement for foreign cross-listed companies that follow International Financial Reporting Standards (IFRS). The results show that the elimination reduced accounting restatements, and that this association is more prominent when the cross-listed companies engaged auditor industry specialists. Comparing from Kim et al. (2012), our study can provide more significant evidence that IFRS reporting quality which disclosed from cross-listed firms has been well-recognized and judged by investors or reports users further. The results also support FASB’s (2002) and the SEC’s (2003) expectations that professional judgments provided by auditor industry specialists result in more meaningful and informative financial statements, which is extremely indispensable to more principles-based accounting standards (i.e., IFRS).
The second essay examines the impact of the Securities and Exchange Commission’s (SEC) policy in 2007 to eliminate the form 20-F reconciliation requirements for foreign cross-listed firms following the International Financial Reporting Standards (IFRS) on audit pricing. This paper finds that the elimination of this requirement decreased audit fees, and the association is positive when foreign cross-listed firms engage auditor industry specialists. The evidence reinforces the argument that managers of foreign cross-listed firms have a greater tendency to manage earnings when there is a need to reconcile earnings (Bradshaw et al. 2004; Lang et al. 2006; Kang et al. 2012), and thus eliminating the form 20-F reconciliation was able to decrease audit risk by reducing financial misstatements, impede managerial manipulation of earnings, improve financial reporting quality, and decrease audit fees. The results also support the SEC’s (2007) claim that eliminating form 20-F reconciliation would reduce the preparation costs and regulatory burdens for foreign private issuers.
論文目次 摘要.......I
ABSTRACT......II
ACKNOWLEDGEMENT.....IV
TABLE OF CONTENTS......V
LIST OF TABLES.....VII

ESSAY I: THE EFFECT OF ELIMINATING THE FORM 20-F RECONCILIATION FROM IFRS TO U.S. GAAP ON ACCOUNTING RESTATEMENTS: THE ROLE OF AUDITOR INDUSTRY SPECIALISTS

1. INTRODUCTION......1
2. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT..3
2.1 IFRS Adoption, Financial Reporting Quality, and Accounting Restatements....5
2.2 Auditor Industry Specialization, the Elimination of Form 20-F Reconciliation, and Accounting Restatements...7
3. DATA AND METHOD.....8
3.1 Model Specification....9
3.2 Measure of Auditor Industry Specialization..10
3.3 Control Variables.....11
4. RESULTS......11
4.1 Descriptive Statistics....11
4.2 Pearson Correlation Matrix....12
4.3 20-F Reconciliations, Restatements, and Auditor Industry Specialists.......12
4.4 Additional Analysis: Mandatory IFRS Adoption of Cross-Listed Firms in the Country of Origin, Accounting Restatements, and Auditor Industry Specialists..14
4.5 Sensitivity Analyses....15
4.5.1 Influences of Corporate Governance..15
4.5.2 Alternative Measure of Auditor Industry Specialization ........16
4.5.3 Pre- and Post-Elimination of Form 20-F Reconciliation and Accounting Restatement....16
4.5.4 The Effect of Eliminating 20-F Between Pre-2007 and Post-2007 for Cross-Listed IFRS filers....16
4.5.5 Excluding the Canadian Firms....17
5. SUMMARY AND CONCLUSIONS....17
REFERENCES......19

ESSAY II: ELIMINATING THE FORM 20-F RECONCILIATION AND AUDIT PRICING

1. INTRODUCTION.....34
2. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT...35
2.1 IFRS Adoption and Audit Fees....37
2.2 Auditor Industry Specialization, the Elimination of Form 20-F Reconciliation, and Audit Fees...39
3. DATA AND METHOD......40
3.1 Model Specifications....41
3.2 Measure of Auditor Industry Specialization..42
3.3 Control Variables.....43
4. RESULTS......44
4.1 Descriptive Statistics....44
4.2 Pearson Correlation Matrix....44
4.3 20-F Reconciliation, Audit Fees, and Auditor Industry Specialists.......44
4.4 Additional Analysis: Mandatory IFRS Adoption of Cross-Listed Firms in the Country of Origin, Audit Fees, and Auditor Industry Specialists....46
4.5 Sensitivity Analyses....47
4.5.1 Influences of Board Composition and Structure on Audit Fees......47
4.5.2 Alternative Measure of Auditor Industry Specialization ........47
4.5.3 Pre- and Post-Elimination of Form 20-F Reconciliation and Audit Fees......48
4.5.4 The Effect of Eliminating 20-F Between Pre-2007 and Post-2007 for Cross-Listed IFRS filers....48
4.5.5 Excluding the Canadian Firms....48
5. SUMMARY AND CONCLUSIONS....49
REFERENCES......51
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