查詢結果分析
來源資料
頁籤選單縮合
題名 | 會計師簽發繼續經營疑慮審計意見對財務報表公告時間落差之影響=The Influence of CPA's Issuance of a Going Concern Audit Opinion on Financial Reporting Lag |
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作者 | 黃劭彥; 盧正宗; 林琦珍; 林麗琦; | 書刊名 | 當代會計 |
卷期 | 11:1 2010.05[民99.05] |
頁次 | 頁79-114 |
分類號 | 495.44 |
關鍵詞 | 繼續經營疑慮審計意見; 財務報表公告時間落差; 截止時點; Going concern audit opinion; Financial reporting lag; Cut-off date; |
語文 | 中文(Chinese) |
中文摘要 | 本研究目的在於探討會計師簽發繼續經營疑慮之審計意見時,企業是否會延遲財務報表公告之時效性。本文以2002年至2006年被簽發繼續經營有重大疑慮審計意見之企業為分析標的,並以公開資訊觀測站所公告之「申報時點」為依據,進一步透過「截止申報時點」來倒算與企業「申報時點」間的時間落差程度,俾瞭解企業是否會延遲財報公告之時效性。實證結果發現,無論是當年度財報、半年報、亦或是去年度財務報表,當會計師簽發繼續經營疑慮之審計意見時,確實會對當年度財務報表產生延遲公告之影響。其中,簽發「保留意見-具繼續經營疑慮」之企業,相較於「修正式無保留意見-具繼續經營疑慮」者,會有顯著較晚公告財務報表的現象。 |
英文摘要 | The purpose of this study is to explore the influence of CPA's issuance of a going concern audit opinion on financial reporting time. This research uses the financial reporting out off date counting back to reporting time to analyze whether the going-concern opinion would affect the report declaring time delayed. The research samples are the companies which have been issued a going concern opinion by CPA during 2002 to 2006. The empirical results show that, no matter annual reports, semi-annual reports or last year annual reports, while the company receives the going-concern opinion, it will be significantly correlated to the delaying reporting. The delayed time of the company which receives the going-concern qualified opinion is significantly much later than it of the one which receives the going-concern modified unqualified opinion. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。