| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第8卷第1期 Vol 8 No. 1 |
| 標題Title | 會計師異動、存在最終家族控制股東與財務報表公佈時效性之探討Auditor Changes, Ultimately Family-controlled Shareholders and the Timeliness of Financial Report |
| 作者Authors | 范宏書 陳慶隆Hung-Shu Fan Ching-Lung Chen |
| 出版日期Publish Date | 2007-05-31 |
| 摘要Abstract | 公司財務報表資訊的揭露在資本市場具有資訊內涵，提高財務報表資訊的時效性一直為主管機關與資本市場的參與者所關注。本文以財務報表資訊生產之觀點，重新定義財務報表時間落差為會計年度結束日至監察人審核報告書日止的時問長度，企求更適切捕捉我國財務報表的公佈時效性。本研究延續Schwartz & Soo (1996)的研究架構，併入我國會計師簽證市場、法規與資本市場之獨特性，探討會計師異動與家族公司控制型態變數對財務報表公佈時效性之影響。實證結果顯示“會計師事務所異動與會計師個人異動與財務報表公佈時間落差呈現顯著的正向關係，即發生會計師異動的公司，其財務報表之公佈時間落差顯著長於未發生會計師異動之公司；而存在最終家族控制股東之公司，其財務報表公佈時間落差亦顯著長於不存在最終控制股東的公司，顯示是否發生會計師異動與是否存在最終家族控制股東，確實為公司財務報表之公佈時間落差之重要決定變數。The timeliness of financial report is of interests for the regulator and participants of capital market. Based on the perspective of financial statements production period, this study redefines the financial report lag as from the end of fiscal year to the supervisor report day to capture the financial report timeliness more accuracy and examines the impacts of auditor changes and corporate governance variable proxied by the ultimately family-controlled shareholders on financial report lag. As expected, the empirical results show that both the dummy variable for auditor changes and the dummy variable for family-controlled firms are significantly positive-associated with the financial report lag. This study therefore concludes that the incorporation of ”auditor change” variable and ”ultimately family-controlled shareholders” variable can greatly enrich and supplement the empirical studies in financial report lag. |
| 關鍵字KeyWords | 會計師異動、家族控制公司、財務報表時效性、監察人審查報告書日auditor changes, family-controlled firms, financial report lag, supervisor report day |
| DOI(全文下載Download) | 10.6675/JCA.2007.8.1.01 |
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