會計師產業專精與 IFRS準則下之盈餘品質--資產減損會計準則之例證

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Title:	會計師產業專精與 IFRS準則下之盈餘品質--資產減損會計準則之例證
Authors:	何里仁
Contributors:	管理學院;會計與資訊學系
Keywords:	會計師產業專精;國際會計準則（IFRS）;資產減損;盈餘品質;auditor specialization;IFRS;asset impairment;earnings quality
Date:	2011
Issue Date:	2013-07-18 07:50:48 (UTC+0)
Abstract:	本研究計畫之主要目的為探討會計師產業專精與以國際會計準則（IFRS）為基礎之相關會計衡量盈餘品質間之關係。依據國際會計準則，財務報表相關科目將以公允價值（Fair Value）為主要衡量基礎，而公允價值之衡量及認定增加了會計師在查核財務報表時的複雜度和困難度。文獻中雖有針對會計師產業專精和客戶盈餘品質間之關係探討者，卻仍未有文獻探討在國際會計準則實施後，產業專精會計師是否仍能維持其較高之審計品質。因此，本研究計畫即擬針對此問題加以探討。本研究之主要議題包括： 1. 以較長期間之樣本檢視公司管理當局是否會利用資產減損及其迴轉之認列進行盈餘管理行為? 如何進行? （過去相關文獻多僅針對該公報實施當年度的資料探討） 2. 產業專精會計師（事務所）是否能提供較佳之審計品質以監督或抑制公司管理當局利用資產減損及其迴轉之認列進行盈餘管理行為，提升客戶公司盈餘品質? 3. 相較於產業專精事務所，產業專精會計師（個人）是否更能降低公司管理當局利用資產減損及其迴轉之認列進行盈餘管理行為，提升客戶公司盈餘品質? According to IFRS, financial statements must be reported on a fair value basis; since more assets and liabilities are measured at fair value, auditors must deal with the complexities of auditing fair value measurements. From the viewpoint of earnings quality, companies’ asset evaluation processes may become more complex and require more judgments under the basis of fair value reporting, and these complexities and judgment requirements may provide more room for earnings management. Since the adoption of IFRS may cause significant changes in company accounting and auditing processes, the question arises concerning whether the audit quality of specialist auditors remains better than the quality of non-specialist auditors under fair value accounting. The objective of this proposal is to explore the influence of auditor industry specialization on earnings quality under IFRS-based accounting standards and to examine whether the differential audit quality of industry specialization is driven at the firm level, the individual level, or both. First, I will investigate the earnings manipulation behavior through recognizing and reversing asset impairment loss of managers. Second, I will explore the impacts of specialist auditors on enhancing financial reporting quality under fair value accounting. I expect that specialist auditors who provide better audit quality are more likely to improve company earnings quality by restraining asset impairment-related earnings management. Finally, while the regulations in Taiwan require audit reports for public companies to be certified by two audit partners, I will examine the effects of specialists on both the firm level and the individual level. Since the industry knowledge actually belongs to the individual auditors, I expect that individual specialist auditors who perform better-quality audits are more likely than specialist auditors at the firm level to improve company earnings quality by restraining asset impairment-related earnings management.
Appears in Collections:	[Department of Accounting and Information Systems] Ministry of Science and Technology Research Project

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