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本文探讨在台湾审计市场特有的会计师双签制度以及电子业的不同供应链领域(上、中、下游)的环境之下,聘用主任、主办会计师产业专家与公司财务报告质量、信用风险之关联性。实证结果显示,聘任会计师产业专家有较低的裁决性应计数、较低的重述发生率与较低的信用风险,且不同供应链领域的会计师产业专家对于财务报告、信用风险有不同程度的影响力。同时,实证结果发现主任会计师产业专家相较于主办会计师产业专家,对于财务报告质量有较高的影响力;且主任、主办会计师产业专家对财务报告质量、企业信用风险的影响会因所处供应链领域之不同而有所差异。
This article explores the relationship between the appointment of a director and the chief accountant industry expert and the company’s financial reporting quality and credit risk under the circumstance of double verification system of accountants in Taiwan’s audit market and different supply chains (upper, middle and lower reaches) in the electronics industry. . Empirical results show that the appointment of accountants, industry experts have a lower verdict count, a lower rate of restatement and a lower credit risk, and different areas of supply chain accountants industry experts for financial reporting, credit risk to varying degrees Influence. At the same time, the empirical results show that the chief accountant’s industrial experts have a higher influence on the quality of financial reports than the chief accountant’s industrial experts. And the influence of the director and chief accountant industry experts on the quality of financial reports and corporate credit risk will be affected by the supply Chain of different areas and different.