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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/153327


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    題名: 採用iXBRL對查核報告時間落差之影響
    The Influence of Adoption of iXBRL on Audit Report Lag
    作者: 王信翔
    Wang, Xin-Xiang
    貢獻者: 周國華
    王信翔
    Wang, Xin-Xiang
    關鍵詞: 可延伸商業報導語言
    網頁內嵌式XBRL
    查核報告時間落差
    XBRL
    inline XBRL
    Audit Report Lag
    日期: 2024
    上傳時間: 2024-09-04 14:46:23 (UTC+8)
    摘要: 本研究旨在探討，台灣於企業採用iXBRL形式公告申報財務報告之後，能否有效降低查核報告時間落差。台灣於民國99年起，陸續要求上市櫃及興櫃公司採用XBRL形式公告申報財務報告，惟XBRL形式財務報告並沒有辦法直接閱讀，必須透過XBRL軟體，才能使財務報表資訊使用者閱讀XBRL格式之財務資訊，故又發展出iXBRL形式的財務報告。iXBRL格式財務報告係透過將XBRL分類標準的元素標籤，內嵌在html網頁檔案內，成為一份iXBRL格式的html文件，瀏覽器將可按照企業原本設計的網頁格式去呈現財務報告的內容，財務報表使用者無需再透過XBRL軟體去閱讀企業的財務資訊文件，藉此提高財務資訊的可瞭解性。

    按照前述，企業採用iXBRL形式公告申報財務報告之後，理應可提升資訊透明度，使會計師查核範圍不受限，進而降低查核報告時間落差，惟我國實務上多委由會計師所屬之查核團隊將財務報告電子書（其為PDF格式），透過「轉檔」的方式，將其轉換為iXBRL格式之財務報告，因此本研究認為，即便企業採用iXBRL形式公告申報財務報告會對使用者(例如：投資分析機構)帶來許多效益，惟因前述轉檔而生之作業時間及核對時間皆會影響審計程序之作業流程，可能導致查核報告時間落差因而增加。本研究採用Krishman and Yang（2009）的衡量方式，輔以Difference-in-Difference研究模型分析iXBRL與查核報告時間落差之間的關聯性。實證結果顯示，企業採用iXBRL形式公告申報財務報告，能有效降低查核報告時間落差；且企業於採用iXBRL形式公告申報財務報告，其有效降低查核報告時間落差確實係因主管機關政策立法效果所致。本研究結果可作為國內學術界之參考，期望能於查核報告時間落差及XBRL相關議題上建立起二者之連結，做為後進者之參考，同時也提供主管機關後續政策立法修法上之參考。
    This study aims to investigate whether the adoption of iXBRL format for corporate financial reporting in Taiwan can effectively reduce the audit report lag. Since 2010, Taiwan has gradually required listed and OTC companies to publish and report financial statements in XBRL format. However, XBRL-formatted financial reports are not directly readable and require XBRL software for users to access the financial information. To address this issue, the iXBRL format was developed. iXBRL financial reports embed the XBRL taxonomy elements within HTML web files, resulting in an iXBRL-formatted HTML document. Browsers can then display the financial report content according to the company's original web design, allowing financial statement users to read the financial information without the need for XBRL software, thereby enhancing the understandability of the financial information.

    Accordingly, the adoption of iXBRL format for publishing financial reports by companies should theoretically increase information transparency and reduce audit report lag by removing limitations on the scope of auditors. However, in practice, many companies in Taiwan delegate the task of converting PDF-formatted electronic financial reports to iXBRL format to audit teams, which involves time for conversion and verification, potentially increasing the audit report lag. This study employs the measurement method of Krishnan and Yang (2009) and uses a Difference-in-Difference research model to analyze the relationship between iXBRL and audit report lag. The empirical results show that the adoption of iXBRL format for publishing financial reports by companies can effectively reduce the audit report lag. Moreover, the effective reduction in audit report lag due to the adoption of iXBRL is indeed attributable to the legislative effects of regulatory policies.

    The results of this study can serve as a reference for the academic community in Taiwan, aiming to establish a connection between audit report lag and XBRL-related issues, providing a reference for future researchers. Additionally, it offers recommendations for regulatory authorities in their future policy and legislative revisions.
    參考文獻: 一、 中文文獻
    王堅權（2018）。〈淺談Inline XBRL－XBRL邁向人機可讀新紀元〉，《會計研究月刊》，394，pp. 96-101。
    林靖傑、吳琮璠、莊素增（2015）。〈強制以XBRL申報財務報告能否降低資訊不對稱？〉，《會計評論》，60，pp.1-33。
    連鑫（2020）。〈iXBRL是否能降低資訊不對稱？〉，國立中央大學會計研究所碩士論文。

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    描述: 碩士
    國立政治大學
    會計學系
    110353034
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0110353034
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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