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系統識別號 U0026-2508201616095100
論文名稱(中文) 採用國際財務報導準則對審計報告時間落差之影響:以台灣為例
論文名稱(英文) The Effect of IFRS Adoption on Audit Report Lag:Evidence from Taiwan
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 104
學期 2
出版年 105
研究生(中文) 林孟昕
研究生(英文) Meng-Hsin Lin
學號 R16034119
學位類別 碩士
語文別 中文
論文頁數 49頁
口試委員 指導教授-謝喻婷
口試委員-陳宗岡
口試委員-曾怡潔
中文關鍵字 國際財務報導準則  審計報告時間落差  審計產業專家 
英文關鍵字 International Financial Reporting Standards  Audit Report Lag  Audit Firm Industry Specialization 
學科別分類
中文摘要 為與國際資本市場接軌,台灣係自2013年開始採用國際財務報導準則,有鑑於採用國際財務報導準則將導致財務報導品質與審計複雜度等審計相關影響產生轉變,故本研究以2010年至2014年台灣上市(櫃)公司為研究對象,探討國際財務報導準則與審計報告時間落差之關聯性,實證結果發現台灣企業依據國際財務報導準則編製財務報表將顯著延長審計報告時間落差,同時,考量會計師事務所產業專業化發展策略對於審計委任案件之審計品質與審計效率提供之正面影響,本研究進一步探討於現行採用國際財務報導準則之環境下,審計產業專家委任與否對審計報告時間落差產生之影響是否存在顯著差異,實證結果發現台灣企業委任審計產業專家執行財務報表查核簽證將顯著縮短審計報告時間落差;然而,於現行採用國際財務報導準則之環境下,委任審計產業專家執行財務報表查核簽證將顯著延長審計報告時間落差。
英文摘要 For convergence with international capital markets, Taiwan has adopted IFRS since 2013. Since the mandatory IFRS adoption might affect financial reporting quality and audit complexity, this study examines the effect of IFRS adoption on ARL using a sample of Taiwanese listed companies from 2010 to 2014. The empirical results indicate that adopting IFRS will have significantly longer ARL. In addition, considering the positive effect of audit effectiveness and efficiency provided by the audit firm industry specialization strategy, this study extends to examine the effect of audit firm industry specialization engagement on ARL in the post-IFRS period. The findings suggest that engaging audit firm industry specialization will have significantly shorter ARL. However, compared with the pre-IFRS period, engaging audit firm industry specialization will have significantly longer ARL in the post-IFRS period.
論文目次 目錄
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 1
第三節 預期研究貢獻 2
第貳章 文獻探討與假說建立 3
第一節 審計報告時間落差 3
第二節 國際財務報導準則與審計報告時間落差之關聯性 5
第三節 審計產業專家與審計報告時間落差之關聯性 10
第參章 研究方法 13
第一節 研究期間、樣本選取與資料來源 13
第二節 實證模型 14
第三節 變數定義 16
第肆章 實證結果 23
第一節 樣本資料分析 23
第二節 敘述性統計分析 24
第三節 相關係數分析 26
第四節 迴歸結果分析 28
第五節 敏感性分析 32
第伍章 結論與限制 40
第一節 研究結論與貢獻 40
第二節 研究限制與建議 41
參考文獻 42
附錄一 49
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