COVID-19對審計報告延遲之影響

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姓名

游崴傑(WEICHIEH YU) 查詢紙本館藏

畢業系所

會計研究所

論文名稱

COVID-19對審計報告延遲之影響
(The Effect of COVID-19 on Audit Report Lag)

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摘要(中)

由於COVID-19影響全球供應鏈及經濟發展，導致企業營運風險增加，且限制人流出入，查核工作亦受到影響，因此本文主要探討於COVID-19期間是否會影響審計報告延遲。本文以臺灣上市櫃公司為研究對象，研究期間為2012年至2020年。實證結果顯示，COVID-19期間減少審計報告延遲發生。由於疫情於國外影響較嚴重，故探討查核境外重要子公司是否會造成審計延遲，實證結果顯示，COVID-19期間查核有設立境外重要子公司之公司將增加審計報告延遲發生。進一步將樣本依照四大與非四大事務所、會計師任期長短進行分類，以檢驗不同查核人員特性是否會於COVID-19期間影響審計報告延遲。實證結果顯示，在四大非四大事務所部分，於COVID-19期間由
四大會計師事務所查核將減少審計報告延遲發生。而於COVID-19期間由四大事務所查核設有境外重要子公司之公司將增加審計報告延遲發生。而在會計師任期長短部分，於COVID-19期間由任期較長之會計師查核將減少審計報告延遲發生。而於COVID-19期間由任期較短之會計師查核設有境外重要子公司之公司將增加審計報告延遲發生。而於額外分析中發現，根據不同分類會計師任期長短之方法，皆有相同之結果。

摘要(英)

The main purpose of this paper is to discuss whether the COVID-19 pandemic affects audit report lag due to the serious impact of COIVD-19 on the global supply chain and economy development. The pandemic increases operational risk in enterprises and restricts the flow of people, which affects audit work. The research sample consists of Taiwan listed companies during 2012 to 2020. Empirical results show that during the COVID-19 period, audit report lag will less happen. Due to the serious impact of COIVD-19 on foreign countries, we discuss whether audit clients having important foreign subsidiaries will cause audit report lag. Empirical results show that during the COVID-19 period, audit report lag will happen when audit clients have important foreign subsidiaries. The obversations are further classified according to the big four or non-big four accounting firms and the tenure of auditors to examine whether these characteristics of auditors will affect audit report lag during the COVID-19 period. For the big four or non-big four accounting firms, empirical results show that firms audited by auditors with big four accounting firms will reduce audit report lag during the COVID-19 period, and those audited by auditors with big four accounting firms during the COVID-19 period will increase the audit report lag for clients with important foreign subsidiaries. For the auditor tenure, empirical results show that firms audited by auditors with longer tenure will reduce audit report lag during the COVID-19 period, and those audited by auditors with shorter tenure during the COVID-19 period will increase the audit report lag for clients with important foreign subsidiaries. In the additional analysis, I find the same results according to a different classification of the length of the auditors’ tenure.

關鍵字(中)

★ COVID-19
★ 審計報告延遲
★ 境外重要子公司
★ 查核人員特性

關鍵字(英)

★ COVID-19
★ Audit Report Lag
★ Important Foreign Subsidiaries
★ Characteristics of Auditors

論文目次

第一章緒論 .............................................. 1
第二章文獻探討與假說建構 ................................. 4
2.1 COVID-19對全球經濟之影響 .............................. 4
2.2 COVID-19對臺灣經濟之影響 .............................. 6
2.3 審計報告延遲 .......................................... 6
2.4 數位審計.............................................. 7
2.5 COVID-19與審計報告延遲之關係 .......................... 8
2.6 COVID-19與審計報告延遲之關係於查核境外重要子公司......... 9
2.7 四大與非四大會計師事務所在COVID-19期間對審計報告延遲之影響10
2.8 會計師任期在COVID-19期間對審計報告延遲之影響 ........... 11
第三章研究設計 .......................................... 12
3.1 研究期間與資料來源 ................................... 12
3.2 迴歸模型 ............................................ 14
3.3 變數衡量 ............................................ 15
3.3.1應變數 ..............................................16
3.3.2自變數 ............................................. 16
3.3.3控制變數 ........................................... 17
第四章實證結果 .......................................... 19
4.1 敘述性統計 .......................................... 19
4.2 實證結果 ............................................ 25
4.3 額外分析............................................. 31
第五章結論與建議......................................... 36
5.1 研究結論 ............................................ 36
5.2 研究限制 ............................................ 36
參考文獻 ................................................ 37

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指導教授

顏如君(JUCHUN YEN)

審核日期

2022-8-8

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