标题: 危机公司与会计师查核意见之研究
Study of Financially Distressed Company and CPA Opinion
作者: 汤美玲
Tang, Mei-Ling
王淑芬
包晓天
Wang, Sue-Fung
Pao, Hsiao-Tien
管理学院管理科学学程
关键字: 财务危机;会计师查核意见;财务比率;financially distressed;CPA opinion;financial ratio
公开日期: 2012
摘要: 本研究探讨财务危机公司会计师查核意见及财务比率变化之相关性。选取样本公司187 家,观察值561,研究期间为1998 至2010 年,先分析危机公司背景资讯及会计师查核意见,再以电子工业之危机公司为样本,分析危机公司于财务危机当年度至前三年度之流动比率、负债对股东权益比率、股东权益报酬率及应收帐款周转率变化情形。分析结果发现1.会计师查核意见系根据危机公司提供支持继续经假设证据之合理性及适当性,并依据一般公认审计准则公报第16 号之要求,予以出具查核意见,故财务危机与会计师查核意见之关连性低。2.危机公司之前述财务比率愈接近财务危机时点,计算结果愈糟,故由财务比率之变化得知财务危机之可能高于会计师查核意见。
This research is mainly focus on the correlation between financial ratio and CPA opinion of financially distressed company. Select 561 observation samples from total 187 companies and observation period covered from 1998 to 2010.
At first, after reviewing all selected companies' background and CPA opinions. We found that major industry of financially distressed companies is Electric industry. Thus we target financially distressed companies in electric industry to further identify if any correlation
exists between CPA opinion and financial ratios (including current ratio, liabilities and shareholders' equity ratio, return on equity, and accounts receivable turnover ratio) of last 3 years before crisis of selected companies.
The depth analysis leads 2 observations. First one, accordance with GAAS No.16 requirements issued by the auditors 'opinion, it is low relationship with the financially distressed company and the CPA' opinions. Second, the financial ratios are getting worse
when it got closed to the crisis.
According to the observations we may have the conclusion: the possibilities we may notice a company’s financial trouble from financial ratios is higher than through CPA's opinions.
URI: http://140.113.39.130/cdrfb3/record/nctu/#GT079862537
http://hdl.handle.net/11536/48586
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