| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第11卷第1期 Vol 11 No. 1 |
| 標題Title | 會計師簽發繼續經營疑慮審計意見對財務報表公告時間落差之影響The Influence of CPA’s Issuance of a Going Concern Audit Opinion on Financial Reporting Lag |
| 作者Authors | 黃劭彥 盧正宗 林琦珍 林麗琦Shaio-Yan Huang Cheng-Tsung Lu Chi-Chen Lin Li-Chi Lin |
| 出版日期Publish Date | 2010-05-31 |
| 摘要Abstract | 本研究目的在於探討會計師簽發繼續經營疑慮之審計意見時， 企業是否會延遲財務報表公告之時效性。本文以 2002 年至 2006 年被 簽發繼續經營有重大疑慮審計意見之企業為分析標的，並以公開資訊 觀測站所公告之「申報時點」為依據，進一步透過「截止申報時點」 來倒算與企業「申報時點」間的時間落差程度，俾瞭解企業是否會延 遲財報公告之時效性。實證結果發現，無論是當年度財報、半年報、 亦或是去年度財務報表，當會計師簽發繼續經營疑慮之審計意見時， 確實會對當年度財務報表產生延遲公告之影響。其中，簽發「保留意 見－具繼續經營疑慮」之企業，相較於「修正式無保留意見－具繼續 經營疑慮」者，會有顯著較晚公告財務報表的現象。The purpose of this study is to explore the influence of CPA’s issuance of a going concern audit opinion on financial reporting time. This research uses the financial reporting out off date counting back to reporting time to analyze whether the going-concern opinion would affect the report declaring time delayed. The research samples are the companies which have been issued a going concern opinion by CPA during 2002 to 2006. The empirical results show that, no matter annual reports, semi-annual reports or last year annual reports, while the company receives the going-concern opinion, it will be significantly correlated to the delaying reporting. The delayed time of the company which receives the going-concern qualified opinion is significantly much later than it of the one which receives the going-concern modified unqualified opinion. |
| 關鍵字KeyWords | 繼續經營疑慮審計意見、財務報表公告時間落差、截止時點Going concern audit opinion, Financial reporting lag, Cut-off date |
| DOI(全文下載Download) | 10.6675/JCA.2010.11.1.04 |
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