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題名 | 董監事獨立性與會計師事務所類型--對會計師出具繼續經營疑慮查核意見之影響=Board Director/Supervisor Independence and CPA Firm Type--Evidence from Going Concern Audit Opinion |
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作者 | 齊德彰; 呂學典; Chi, Der-jang; Lu, Hsueh-tien; |
期刊 | 金融風險管理季刊 |
出版日期 | 20070900 |
卷期 | 3:3 2007.09[民96.09] |
頁次 | 頁61-79 |
分類號 | 553.97 |
語文 | chi |
關鍵詞 | 董監事獨立性; 會計師事務所; 繼續經營疑慮; 財務危機; Board director/supervisor independence; CPA firm; Going-concern opinion; Financial distress; |
中文摘要 | 本研究係探討董監事獨立性及事務所類型是否影響會計師對於財務危機客戶出具繼續經營疑慮保留或修正式無保留意見。依據審計準則公報34-1查核人員有責任評估是否重大懷疑企業在一定合理期間之繼續經營能力,此一定合理期間是指資產負債表日後的一年內,但會計師亦可依具主觀判斷,選擇不對財務危機公司出具繼續經營疑慮意見。本研究以外部董監事席次比率與最終控制者席次控制權(最終控制者持有董監席比率,即董事會家族與內部化程度)衡量董監事獨立性,以是否為四大(五大)區分會計師事務所類型。實證結果發現,外部董監事席次比率越高,會計師越會對有財務危機的公司簽發繼續經營疑慮意見;最終控制者席次控制比率越高,會計師越不會對有財務危機的公司簽發繼續經營疑慮意見;公司由大型會計師事務所進行查核,會計師越會對有財務危機的公司簽發繼續經營疑慮意見。 |
英文摘要 | This study is intended to explore board director/supervisor independence and if CPA firm type will affect CPA to express going-concern qualified opinion or modified unqualified opinion. In accordance with Statements on Auditing Standards 34-1, auditor is responsible to evaluate if critical suspected enterprise still ahs going competent in a reasonable period of time, the reasonable period of time means one year after the date on the balance sheet issued. However, CPA is allowed to judge by subjective opinion and choose not to issue the going-concern opinion. This study evaluates the board director/supervisor independence through external director/supervisor ratio and ultimate controller's seating arrangement control power (the ratio of seats hold by ultimate controller, that represents the family and internalization level.); we utilized Big 4 (Big 5) classified CPA firm types for the analysis. The results demonstrate that the higher the ratio of external board director/supervisor, CPA will more likely to issue going-concern opinion statement for companied with financial distress; the higher the ratio under ultimate controller's control, CPA will more likely not to issue going-concern opinion for the companies with financial distress; if company is audited by big CPA firm, CPA will more likely to issue going-concern opinion for the companied with financial distress. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。