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| Title: | 公允價值評價與會計師產業專家之關聯性
The Association between Fair Value Measurement and Auditor Industry Specialization |
| Authors: | 蔡晴文
Tsai, Ching-Wen |
| Contributors: | 金成隆
Chin, Chen-Lung
蔡晴文
Tsai, Ching-Wen |
| Keywords: | 公允價值評價
產業專家
財務報表重述
Fair value measurement
Auditor industry specialization
Financial statements restatements |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:26:56 (UTC+8) |
| Abstract: | 公允價值評價原先是為了更好的反映出公司真實價值，卻因其涉及較多主觀
性，使管理階層得以藉此操縱盈餘，故會計師是否具備公允價值相關知識便扮演著關鍵的角色。又過往研究多著重於事務所層級及地方層級之產業專家與財務報導品質之關聯性，鮮少提及個人層級之產業專家。但因臺灣特有之「雙簽制度」，導致承擔相關風險的為會計師個人，而非事務所。有鑑於此，本研究旨在探討具備公允價值相關知識之個人層級產業專家與財務報導品質間之關聯性，並以臺灣上市櫃公司為樣本。實證結果顯示，個人層級之公允價值產業專家，較不易發生與公允價值相關之財務報表重述，且當其係屬於四大事務所時，財務報表越不易發生與公允價值相關之重述。
The fair value measurement was originally intended to better reflect the intrinsic value of a company. However, due to its subjectivity, it has provided an opportunity for management to manipulate earnings. Therefore, the expertise of auditor in fair value-related knowledge plays an important role. Previous research has predominantly focused on the association between industry specialization at the national and office level and the financial reporting quality, but it has rarely mentioned partner-level industry specialization. However, due to the unique "dual-signature system" in Taiwan, the risk is borne by individual accountants rather than the accounting firms. In view of this, this thesis aims to examines the relationship between partner-level industry specialization with fair value-related knowledge and the quality of financial reporting, using a sample of listed companies in Taiwan. My results show that the extent of auditor fair value industry specialization at the partner-level is associated with a lower likelihood of fair value-related restatements. Furthermore, when industry specialization belongs to the Big Four accounting firms, financial statements are even less likely to have fair value-related restatements. |
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| Description: | 碩士
國立政治大學
會計學系
110353040 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353040 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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