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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

財務報表重大錯誤、政治關聯性與股價崩跌風險之關係-以中國上市公司為例

葉家伶 Unknown Date (has links)
企業之股價崩跌對企業本身以及投資人都會造成嚴重的影響,企業之經理人可能因為了私人利益而暫時延後揭露壞消息。在此情況下若企業財務報表品質較差、資訊透明度不佳,於公司有壞消息時管理階層便同時具有動機及機會隱藏或延後公布此壞消息使企業之股價短暫的被高估,當過了某特定時點企業發布壞消息或壞消息累積至一定的程度無法再隱瞞而突然公開時,企業之股價就會有較高的崩跌風險。 財務報表中存有重大錯誤時,代表較差的財報品質且資訊透明度不佳,因此本研究針對財務報表中存有重大錯誤與股價崩跌風險之關係進行探討。由於過去在政治關聯性企業與股價崩跌風險之文獻呈現不一致的研究結果,因此本研究採用與過去研究不同的政治關聯性定義研究其與股價崩跌風險之關係,期望能得出進一步的結論。最後,本研究欲探討重大會計錯誤與政治關聯性之交互影響,以企業當財務報表中存有重大錯誤,且該企業具有政治關聯性時,是否會有較高之股價崩跌風險進行研究。 研究結果發現,以NCSKEW_F1作為股價崩跌風險之衡量時,企業財報中存有重大錯誤時股價崩跌風險較高,表示當財務報表中有重大錯誤時代表財務報表品質較差,無法有效地降低內部人與一般投資人之資訊不對稱問題,財務資訊透明度較差,企業會有較高之股價崩跌風險。在企業之政治關聯性方面結果顯示,以NCSKEW_F1作為股價崩跌風險之衡量時,具政治關聯性企業可能有較高之股價崩跌風險。最後,本研究未發現當企業財務報表存有重大錯誤且此企業具政治關聯性與股價崩跌風險之關係。
52

財務長與審計委員會相對影響力及客戶重要性對財務報導品質之影響 / The Impact of CFO versus Audit Committee Power and Client Importance on Financial Reporting Quality

宋尹綉 Unknown Date (has links)
本研究以財務長與審計委員會相對任期作為財務長與審計委員會相對影響力之指標,探討財務長與審計委員會相對影響力對財務報表重編之影響。利用2007至2014年間中國滬深A股為樣本,本研究發現,財務長之任期較審計委員會長時,財務報表越有可能重編,顯示財務長相對於審計委員會影響力較大時,會降低財務報表品質。本研究亦發現,前述情況並不因為客戶重要性較高而更加明顯,顯示財務長與審計委員會相對影響力與財務報表重編之關係,不會受到客戶重要性的影響。 / This thesis uses the relative tenures of CFO and audit committee as an indicator of the relative power between CFO and audit committee, and examines the relation between the relative power of CFO versus audit committee and the probability of financial restatement. Based on a sample of A-share stocks listed in Shanghai and Shenzhen during 2007-2014, the empirical result shows that when CFO has relative higher tenure than audit committee, the incidence of financial restatement increases. This result suggests that CFO who has more power than audit committee tends to compromise the quality of financial statement, at least in terms of financial restatement. The empirical result also shows that the effect of the relative power of CFO and audit committee does not vary among clients’ importance.
53

會計資訊與本國銀行貸款決策關係之研究

顏信輝, YAN, XIN-HUI Unknown Date (has links)
會計目的乃是提供有用資訊以協助使用者作縝密審慎之決策,會計資訊之主要使用者 為債權人與投資者。本論文研究之目的即在探討會計資訊與債權人之關係,明確地說 ,即在探討會計資訊對本國銀行貸款決策之關係。 本論文研究之自變數為:經會計師查核之財務報表(財務狀況好、財務狀況不良)、 會計師查核報告(無保留意見、”受限於”保留意見)及查核會計師之事務所規模( 大規模、小規模)三者。應變數則為受試者表示之願意提供該貸款之可能性。 受試者共有120位,係由總行位於台北市之15家銀行中選出。由受試者對問卷所 列公司之申請貸款資料分析後,表示願意提供該貸款之可能性。 變異數分析結果顯示:在實驗一中採受試者間設計,財務狀況對銀行之貸款決策有顯 著之影響,而會計師之查核報告意見型態及會計師事務所規模大小則對銀行貸縣決策 無顯著影響。但是實驗二改採受試者內設計後,會計師查核報告之意見型態與事務所 規模大小則對銀行貸款決策產生顯著之影響。
54

認知型態對內部控制評估影響之評估

黃文和, HUANG, WEN-HE Unknown Date (has links)
審計人員藉著審計報告,對公司之財務報表是否允當表示專家意見,但審計人員簽發 報告之前,必須實施審核工作,蒐集客觀之證據,俾作為對財務報表表示意見之依據 。在蒐集並評估證據的審計程式中,為提高審計工作效率及品質,須對受查公司之內 部控制制度是否健全進行研討及評估。惟何種內部控制方屬健全,並無明確的準則, 因此,造成審計人員對內部控制判斷有很大的分歧。 本研究目的旨在探討認知型態對內部控制評估之影響,另外探討審計人員經驗多寡及 不同事務所之審計人員是否亦會影響對內部控制之評估。 本研究於文獻探討中,介紹了美國學術界對內部控制判斷及認知型態之研究,許多研 究者發現教育、訓練及經驗會影響審計人員的判斷,本研究加上人格變項住行研究。 本研究經以國內會計師事務所審計人員為對象,要求受試者評估所給予個案之內部控 制制度,並作人格偏好測驗。採雙因子變異數分析及t檢定求其結果,俾提供我國會 計師事務所之參考。
55

我國會計師獨立性之研究

林美智, LIN, MEI-ZHI Unknown Date (has links)
其內容大要如下: 獨立性在傳統上,一直是會計師工作中最重要的準則,因為,若會計師不具獨立性, 則其所簽發的審計報告,將毫無價值;亦即財務報表使用者將會降低其對財務報表的 信賴,此為造成資本市場不確定性的原因之一,因此,會計師的獨立性,對於專業的 成長及健全資本市場皆具深遠的影響。 本論文以實證研究的方式來探求我國各界(證券管理委員會、會計師、企業主管、投 資及授信機構)對會計師獨立性的看法,找出其間的異同,並參考有關的文獻,以了 解我國各界對於會計師獨立性認知的程度。再就實證的結果,提出建議,以期對會計 師獨立性的維持有所助益。
56

以一般物價水準重編財務報表對財務比率影響之研究--個案研究

蕭燕錫, XIAO, YAN-XI Unknown Date (has links)
本文以個案研究方式,將高砂紡織股份有限公司,七十及七十一兩年度之財務報表, 以消費者物價指數重編,再將重編前後之財務報表分析其重要財務比率,藉此兩組比 率間之差異,以探討物價變動對傳統財務報表之衝擊。 本文之主要內容如次: 第一章:緒論。概論本研究之目的、動機、範圍及方法。 第二章:物價變動對傳統會計之衝擊及其因應之道。 第三章:一般物價水準會計。 第四章:以一般物價水準重編財務報表之個案釋例。 第五章:財務報表重編前後之比率分析。 第六章:結論與建議。
57

企業所得平穩化之研究--兼論我國上市公司操縱益之潛在性

康榮寶, Kang, Rong-Bao Unknown Date (has links)
第一章緒論:內容討論研究動機、研究目的、研究假設、研究方法及研究限制等。 第二章為企業所得平穩化之理論背景。內容討訥財務報表之目的與編製基礎;資訊使 用者導向理論,資本市場效率性假設,及會計政策等與所得平穩化之間的關係。 第三章為使用者決策模式與所得平穩化。內容討論報表使用者之決策模式,管理人員 的報酬與報酬與企業所得平穩化間之交互相關。 第四章為所平穩化之目的與方法之研究。內容討論所得平穩化之目的、標的、層面與 方法等。並結論相關的研究報告。 第五章為我國上市公司操縱損益潛在性之研究。內容係借用相關研究報告之思考架構 以探討我國上市公司操縱損益之潛在性之基礎。 第六章檢討與建議。
58

財務報表重編與董監獨立性/專業性之研究

吳祥福, Wu, Shang-Fu Unknown Date (has links)
財務報表重編雖不若財務報表詐欺舞弊,但對於財務報表使用者而言,仍代表財務報表資訊品質不佳。因此公司應建立有效的監督治理機制,以防止財務報表重編情形發生,提高財務報表資訊品質。 本研究針對35家財務報表重編公司及35家財務報表未重編公司之董事會、監察人之獨立性、專業性進行研究,獲得以下結論: 一、發生財務報表重編的公司董事會中外部董事比率低於未發生財務報表 重編公司董事會外部董事比率 二、發生財務報表重編的公司董事會中獨立董事比率低於未發生財務報表 重編公司董事會獨立董事比率。 三、發生財務報表重編的公司董事會中法人董事席次比率高於未發生財務 報表重編公司法人董事席次比率。 四、發生財務報表重編的公司法人監察人席次比率高於未發生財務報表重 編公司法人監察人席次比率。 五、發生財務報表重編的公司董事會中關聯性法人董事比率高於未發生財 務報表重編公司關聯性法人董事比率。 / The restatement of financial statements does not equal to a financial statement fraud. However, it can reflect inferior quality of information disclosed in financial statements. Consequently, companies should establish an effective mechanism for supervision and governance in order to prevent the occurrence of financial statements restatements and to improve the quality of information disclosed in financial statement. The Organization for Economic Co-operation and Development(OECD) proposed five principles of corporate governance including strengthening the responsibility of the board of directors. It also required that the board of directors should function effectively. Independent and professional outside directors should be engaged to protect the interest of all shareholders. The study was conducted to investigate the independence and professionalism of the board of directors and supervisors. The sample included 35 companies which restated their financial statements at the time. Another 35 companies of comparative sizes were selected as the comparison group. The following results were conducted. 1.Firms that restated financial statements had significantly lower percentages of outside directors on the board than those which did not restate their financial statements. 2.Firms that restated financial statements had significantly lower percentages of independent directors on the board than those which did not restate their financial statements. 3.Firms that restated financial statements had significantly higher percentages of institutional directors on the board than those which did not restate their financial statements. 4.Firms that restated financial statements had significantly higher percentages of institutional supervisors than those which did not restate their financial statements. 5.Firms that restated financial statements had significantly higher percentages of affiliated institutional directors on the board than those which did not restate their financial statements.
59

財務報表審計之價值─藉若干審計失敗之衡量

黃仁乙 Unknown Date (has links)
國內博達科技無預警聲請重整,對會計師業及資本市場均造成嚴重之衝擊,有些投資人甚至質疑財務報表審計存在的必要性及其價值。財務報表審計有無價值主宰會計師業是否有存在之必要,其影響不容小覷。本研究乃依據Wallace(1980,1987)提出之代理、資訊及保險等三假說,藉會計師審計失敗之事件,觀察其他簽證客戶股價之反應,以衡量財務報表審計是否有價值。 本研究以企業及審計均失敗的公司為實驗組,企業及審計均未失敗的公司作為控制組,期衡量財務報表審計是否有價值。依據研究個案篩選標準,本研究針對87至92年間,各選取五家公司作為實驗及控制組之研究個案。 實證結果顯示,在五個研究個案中,中友的簽證會計師事務其他簽證客戶之股價在事件期間,有顯著為負的異常報酬,亦即,中友之簽證會計師提供之財務報表審計確有價值;然國揚、和旺、桂宏及茂矽等四家公司的簽證會計師事務所審計失敗時,因市場出現其他影響股價變動之事件,故無法衡量此四家公司之審計是否有價值。 若僅自中友之案例,類推所有事務所之財務報表審計均有價值,恐不足以採信,故本研究推論,會計師事務所提供的財務報表審計服務可能有價值,惟其是否確有價值,則無法自實證結果提出佐證。 / PROCOMP INFORMATICS LTD affects accountant industry and the capital market seriously. Some investors even question both the necessity of existence and the value of financial statement audit. Whether financial statement audit has value decides the necessity of accountant industry’s existence and its influence is significant . This research is based on agency, information and insurance hypothesis proposed by Wallace (1980, 1987). In this paper, we choose the event of audit failure and observe the stock price of CPA firm other audit clients to measure the value of financial statement audit. This research designs both the experimental group and the control group to measure the value of financial statement audit. We choose companies which occurred business failure and audit failure as the experimental group. In stead, we choose companies which didn’t occur business failure and audit failure as the control group. Based on the research screening standard, we are aimed at five companies respectively taken for the experimental and the control group. Results show that the stock price of other audit clients of Chungyo’s CPA firm will have significant negative abcdrmal return when CPA firm occurs audit failure. Namely, financial statement audit provided by Chungyo’s CPA firm has value. However, when the other company’s CPA firm occur audit failure, some other event that affect stock price to vibrate happen simultaneously, we can’t measure the value of financial statement audit provided by the four company’s CPA firms. On the whole, if we use the finding to analogize that financial statement audit provided by all CPA firms has value , it maybe not to be persuasive. Consequently, this research infers that the financial statement audit services provided by CPA firms may has value. Whereas, we can’t conclude that financial statement audit has value truly.
60

XBRL 合併財務報表分類標準之建立與應用

李永銘 Unknown Date (has links)
摘要 在投資風險的考量下,合併財務報表能提供投資者完整的企業資訊。而合併財務報表的編製,並未隨著資訊科技的發展,仍多仰賴人工編製。可延伸企業報導語言(XBRL)的興起,提供企業一個揭露財務資訊的標準化規範,XBRL規範標準第二版利用可延伸連結語言(XLink)與可延伸路徑語言(XPath),進行科目元素間關連與處理規則的定義,更加了提升XBRL財務報導的彈性,並更利於延伸之應用。 本研究即根據XBRL規範標準第二版,利用XBRL合併財務報表分類標準套件之建立,進行XBRL合併財務報表的自動化編製,並提供XBRL合併財務報表,提升XBRL財務報導之資訊內涵。 本研究首先根據我國財務會計準則公報第七號「合併財務報表」之購買法處理規定,轉化編製準則為「標準等式」以利分類標準之建立與程式之撰寫。根據「標準等式」,進行資訊分類後,本研究依序建立「合併報表編製資訊分類標準架構」與「XBRL合併財務報表分類標準套件」。前者之目的在提供企業進行內部會計資訊的對應(Mapping),並將合併報表編製所需之所有資訊,轉換為XBRL格式,以利合併報表自動化編製之進行。而「XBRL合併財務報表分類標準套件」則是利用XBRL連結庫與規則庫的規範,進行合併報表編製準則的描述,以利系統之開發。在完成分類標準的建立之後,本研究以一合併報表編製範例,並利用JAVA程式語言,實作合併報表範例編製系統,以驗證本研究建立之分類標準之可行性。 根據本研究實作範例系統之結果,不僅可以自動化編製XBRL合併財務報表,本研究利用XBRL規則庫進行編製準則之描述,亦提昇合併報表編製系統處理邏輯的正確性與維護便利性。此外,本研究擴充了XBRL之應用範圍,而不限於傳統之財務資訊分析,相關之會計領域問題,皆可利用本研究所建立之架構進行應用。 / Abstract Under the consideration of risk, consolidated reports provide a whole picture of a business entity. As the information age comes, consolidate reports are still prepared by hand. Extensible Business Reporting Language (XBRL) provides a standard format for business to disclose their financial information. The specification version 2.0 of XBRL, in which XML Linking Language (XLink) and XML Path Language (XPath) were adopted to define the relationships and processing rules of XBRL elements, increases the flexibility of XBRL reporting and provides an advantage to the development of XBRL application. This study, on the basis of specification version 2.0, focuses on the computerized preparation of consolidated financial reports by building up the “XBRL Consolidated Reports Taxonomy Package.” In addition to general XBRL-based financial information, business is also capable to disclose XBRL-based consolidated reports with this taxonomy package. Firstly, This study converts the accounting standards of purchase method defined by ROC statement of financial accounting standard no.7: “Consolidated Financial Reports” to several “Standard Formula” in order to build the taxonomies and implement the prototype system. After classifying the information of the standard formulae, this study creates the “Consolidated Reports Preparation Information Taxonomy Framework”, which provides a basis for business to map their internal chart of accounts. As the information mapping was done, business transfers all information (needed by preparation) to XBRL documents. After creating the framework, “XBRL Consolidated Financial Reports Taxonomy Package” was built up. According to the “XBRL Link Base” and “XBRL Rule Base”, this taxonomy package addresses the accounting standard of consolidated reports in the form of XBRL (XML) document. At last, this study gives a consolidating example and implements a prototype system by JAVA to verify the feasibility of the taxonomies created in this study. Based on the implementation of the prototype system, it is not only capable to prepare XBRL consolidated reports automatically but enhances the accuracy of the processing logic and the convenience to maintain the system in compliance with XBRL rule base. Moreover, this study extends the application area of XBRL, which focused on traditional financial information analysis. The structure of this study will be suitable for other accounting issues.

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