查詢結果分析
來源資料
頁籤選單縮合
題名 | 重大性水準--會計原則變動對查核報告決策之影響=Influences of Accounting Changes on an Auditor's Report: An Empirical Research on Materiality |
---|---|
作者 | 吳清在; 黃之育; Wu, C. Tsing Zai; Huang, Alice; |
期刊 | 成功大學學報 |
出版日期 | 20011100 |
卷期 | 36(人文.社會篇) 民90.11 |
頁次 | 頁33-63 |
分類號 | 495.2 |
語文 | chi |
關鍵詞 | 重大性水準; 會計原則變動; 查核報告型式; Materiality; Changes in accounting principles; Auditor's report; |
中文摘要 | 本研究透過企業改變會計原則,探討會計師在決定查核報告之型式時,對於「重大性」(Materiality) 水準之考量。實證研究分析之結果顯示:(一)會計原則變動對淨利影響程度愈高,(二)會計師事務所規模越小,簽證會計師愈傾向簽發保留意見之查核報告。上述二結論與Chewning, et al. [1989] 及Wheeler, et al. [1993] 之研究結果一致。(三)會計原則變動類型(自願性/強制性)與查核意見型式兩者之關係為淨利影響程度之函數。當會計原則變動淨利影響程度達10%以上時,會計原則變動類型與查核意見型式無顯著差異﹔然而,當會計原則變動淨利影響程度在10%以下時,會計師對自願性會計原則變動之查核意見型式,相對於強制性會計原則變動,傾向簽發保留意見,此結論為先前研究所未發現;(四)客戶規模大小與查核報告型式統計未達顯著負相關,此與Frishkoff [1970]之結論不同,近年會計師事務所面臨之訴訟風險可以解釋會計師何以不顧公費收入而願意得罪大客戶。 |
英文摘要 | This study employs the accounting changes to explore the role of materiality in an auditor’s determination of the type of an auditor’s report. Our empirical analyses show that (1) the materiality of an accounting change on net income significantly affects the type of an auditor’s report; (2) the size of an accounting firm also related with such materiality; (These two conclusions are consistent with Chewning, et al. [1989] and Wheeler, et al. [1993].) (3) the relationship between the type of an accounting change (voluntary/mandatory) and an auditor's report is a function of accounting change's effect on net income; (i. e., if the accounting change's effect on net income is more than 10%, then the type of accounting change does not significantly relate to the type of an auditor's report. However, if the effect is less than 10%, an auditor is apt to issue qualified opinion for voluntary accounting change. This finding is not documented in previous literature.) and (4) size of a client is not significantly related with the type of report. The last result is not consistent with the conclusion of Frishkoff [1970], however. The risk of lawsuits can explain why a CPA firm rather loses clients than yields to unreasonable requests from them. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。