財務預測與會計師核閱;Financial Forecast and CPA Review

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题名:	財務預測與會計師核閱;Financial Forecast and CPA Review
作者:	陳星瑋;Chen,Hsing-wei
贡献者:	會計研究所
关键词:	會計師核閱;財務預測;CPA review;Financial Forecast
日期:	2014-07-16
上传时间:	2014-10-15 17:03:41 (UTC+8)
出版者:	國立中央大學
摘要:	本研究主要探討我國會計師核閱和財務預測精確度之關係。研究中透過三項會計師屬性(會計師任期、客戶重要性、產業專家)來觀察在不同制度下對財務預測精確度的影響。結果發現，客戶重要性與產業專家在強制性財務預測制度下對於財務預測精確度呈現顯著的影響。在自願性財務預測制度下，客戶重要性與產業專家只對經會計師核閱之公司的財務預測精確度呈現顯著的影響。而會計師任期只對自願性財務預測有顯著之影響。;This research focused on the relationship between Accountant review and the accuracy of financial forecast. In this research, we use three CPA’s characteristics (CPA tenure, Client importance, Industry Expertise ) to investigate the effect on the accuracy of financial forecast in two different systems. In the result, we find that Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the mandatory financial forecast system. In the voluntary financial forecast system, Client importance and Industry Expertise significantly affect the accuracy of financial forecast on the company by CPA review. Lastly, we only find statistically significance between CPA review and the accuracy of financial forecast in voluntary financial forecast system.
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