會計師審計失敗訊息之揭露與個人案件審計公費間關聯性

Abstract

投資者藉由分析財務資訊來預測公司獲利能力及對公司價值做評估，而會計師則透過查核財務報表來確保公司財務資訊具有可靠性及攸關性，減少公司與投資者間資訊不對稱的程度。本研究視會計師所查核之財務報表被要求重編為審計失敗，欲了解會計師過去曾經發生審計失敗此一訊息之揭露，是否會負面影響會計師個人後續年度所收取之審計公費。本研究進一步探討財務報表重編幅度與未來年度個人案件審計公費下降幅度之關聯性，並預期過去財務報表被要求重編幅度較大者，其後續年度個人案件審計公費下降幅度會較大。除此之外，也進一步探討淨利由正轉負之重編與審計公費間之關聯性，並預期過去財務報表重編淨利由正轉負者，其後續年度個人案件審計公費下降幅度會較大。 本研究實證結果顯示，會計師過去曾經發生審計失敗此一訊息被揭露後之第一個年度及第二個年度審計公費金額相較於審計失敗訊息被揭露當年度之審計公費金額會下降。然而並無證據顯示會計師過去曾經發生審計失敗此一訊息之揭露，會負面影響該會計師審計失敗訊息被揭露後之第三個年度至第五個年度審計公費金額。最後本研究進一步得出並無證據顯示過去財務報表被要求重編幅度較大者，其後續年度個人案件審計公費下降幅度會較大之結論及並無證據顯示過去公司財務報表淨利為由正轉負之重編，相較於重編前後淨利都是正數、重編前後淨利都是負數之公司，其後續年度個人案件審計公費下降幅度會較大之結論。

Investors use financial information to predict company profitability and evaluate company value. In order to reduce the degree of information asymmetry between companies and investors, accountants audit financial statements to ensure that financial information is reliable and relevant. This study considers financial statements required to be restated as audit failures and researches on whether the disclosure of the accountant’s past audit failures will negatively affect the audit fees received by the accountants in subsequent years. Furthermore, this study researches on the connection between the degree of restatement of financial restatements and the degree of decline in future audit fees, and expects that the connection will be negative. In addition, this study also researches on the connection between the restatement of net income from positive to negative and the degree of decline in future audit fees, and expects that the connection will be negative. The empirical results of this study shows that the disclosure that the auditor has experienced audit failures in the past will negatively affect personal audit fees of the subsequent first year and the second year after audit failure disclosure. However, no results shows that the disclosure of audit failure will negatively affect personal audit fess of the subsequent third, fourth and fifth year after audit failure disclosure. Finally, the study further concludes that there is no evidence that if the previous financial statements be restated to a greater extent, the subsequent annual personal audit fees will decline more and that there is no evidence that if past financial restatement be asked to restate its net profit from positive to negative, the subsequent annual personal audit fees will decline more.