本研究之目的在探討國內審計準則公報第二號，對於會計原則變動具重大性的查核報告型態，必須出具保留意見的規範，是否有修訂的必要，並對於我國的審計準則委員會，擬作「得出具無保留意見」之修訂，探討實證上是否予以支持。
本研究以民國81至民國85年的上市公司為樣本，三個議題的研究結果分別如下：
一、探討會計原則變動之資訊內涵
以會計原則變動的種類作區分，分為自願性與強制性兩組，研究結果為：除了營建業的由全部完工法改成完工比例法的樣本有顯著差異的市場反應之外，其他自願性的會計原則變動及強制性會計原則變動和無會計原則變動的樣本相比，並無顯著差異的市場反應。
二、探討投資人對查核報告的市場反應
以查核報告的意見型態作區分，分為保留意見與無保留意見兩組，研究結果為：會計原則變動的保留意見與無保留意見並無顯著差異的市場反應。
三、探討查核報告揭露程度與盈餘資訊品質的關聯
在會計師因強制性會計原則變動而出具保留意見時，將在查核報告中揭露變動金額與否分為兩組，研究結果為：有揭露金額者的盈餘反應係數低於沒有揭露者。 / The purpose of this study is to examine the potential need to modify current R.O.C. Statement of Auditing Standards No.2, which is under revision by R.O.C. Auditing Standards Board. Specifically, our study provides empirical evidence to help ASB members evaluate the impact of cahnges in accounting principles on capital market under the diverse scenarios of different opinions issued by auditors. Accounting changes of TSE (Taiwan Stock Excahgne) listed firms from 1992 to 1996 are included in our sample. Three primary issues investigated and empirical results are summarized as follows.
1. Information content of voluntary vs. mandatory changes.
Market(investors) reactions to accounting chagnes, not matter which types of changes, show no significant difference, except that investor react favorably to voluntary accounting changes to percentages of completion method under long-term construction contracts.
2. Market reactions to auditors' opinions of accounting changes.
Market reactions to auditor' qualified or unqualified opinions of voluntary and mandatory accounting changes indicate no significant difference.
3. Impact of disclosing amounts of mandatory accounting changes on ERC.
Firms disclosing the amounts influenced by mandatory accounting changes inauditors' qualified opinions have lower earnings reponse coefficients(ERCs)than non-disclosure firms.
| Identifer | oai:union.ndltd.org:CHENGCHI/B2002002128 |
| Creators | 林靜婷 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
Page generated in 0.0056 seconds