| Abstract: | 近年來，因一連串的舞弊事件，造成公司一夕之間破產，導致財務報表使用者對於會計師審計品質之信心產生動搖，社會大眾對審計專業失去信心，更對於會計師之獨立性與審計報告的預警訊息提出質疑。對於財務危機之公司，會計師是否能在危機發生前出具適當的審計意見，是本研究關心的重點。<br>因此本研究不同以往文獻以會計師簽發繼續經營疑慮之審計意見當作審計品質，而是以會計師判斷準確性當作審計品質之代理變數，更能捕捉會計師判斷公司財務困難，並出具查核意見之準確性，並進一步分析產業專精與會計師任期是否會影響會計師判斷準確性。本研究以1996年至2008年上市、上櫃與公開發行之財務困難公司為研究對象，採多元邏輯斯迴歸 (multinomial logistic regression)分析檢測假說，樣本經篩選後共計4,783筆觀察值。<br>研究結果顯示，會計師任期會影響會計師出具查核意見之準確性。任期越長，越可減少對破產公司未能簽發繼續經營疑慮之審計意見錯誤；會計師任期愈短，對非破產公司誤簽繼續經營疑慮之審計意見可能性愈低。並且由具備產業專精之會計師能減緩短任期之誤判。綜觀來說，產業專精之會計師有助於提高審計品質，對於財務困難公司判斷更準確。另外，本研究亦指出，會計師簽發的審計意見對翌年具有較佳的判斷準確性，特別是在會計師任期較短時，審計意見尤具時效性。而在推動輪調製度後，產業專精會計師減緩短任期對審計品質之負面影響更明顯，惟本研究並未發現制度推動後，會計師任期可降低對破產公司未能簽發繼續經營疑慮之審計意見錯誤有顯著負相關。<br>
In recently years, because of a series of fraud cases, company go bankrupt overnight, it makes financial report users caused wavered on auditor audit quality confidence, the public lost confidence of audit profession, moreover it doubt for auditor independence and warning message of audit reporter. For the financial distress companies, it is focus on whether the auditor issue appropriate audit opinion before the distress in this study.<br>Therefore, this study is different from the previous study that instead of the auditor going-concern opinions as the proxy of audit quality, it is use auditor accuracy as proxies for audit quality. It is better to capture auditor issue audit opinion accuracy on financial distress company, furthermore, this study analysis whether industry specialization and auditor tenure can affect auditor accuracy. This study sample include listed and public companies in Taiwan from 1996-2008, and using multinomial logistic regression analysis to test hypothesis. After selecting, total sample collects 4,783 observations.<br>The results show that auditor tenure can affect auditor issuing going-concern opinion accurately. The tenure more longer, the more reduce auditor signed error going-concern opinion for bankrupt companies. The tenure more shorter, the possibility lower auditors sign error going-concern opinion for non-bankrupt companies. And auditors who have industry specialization can reduce short tenure misjudgment. Overall, the auditor who has industry specialization would help improve audit quality on financial distress company more accurately. Besides, this study indicate, auditor signed audit opinion have better accuracy on next year, especially when auditor tenure is shorter, and audit opinion also have particular timeliness. After promoting rotation regulator, the auditors who have industry specialization can reduce that negative impact of short tenure on audit quality more significantly, however, this study find no negative relation significantly for auditor tenure reduce going-concern opinion error on bankrupt companies.<br> |
