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    Title: 會計師任期與分析師預測特性
    Other Titles: Auditor Tenure and Properties of Analyst Earnings Forecasts
    Authors: 張謙恆
    Contributors: 淡江大學會計學系
    Keywords: 會計師任期;會計師輪調;分析師預測;預測準確度;預測離散度;auditor tenure;mandatory auditor rotation;analysts’ forecasts;forecast accuracy;forecast dispersion
    Date: 2012-08
    Issue Date: 2015-05-13 15:58:21 (UTC+8)
    Abstract: 本研究探討審計相關因素是否具資訊內涵,故連結審計因素中之會計師任期與代表 資本市場盈餘預期之分析師盈餘預測。由於分析師需要依靠財務報表作預測,若財務報 表的資訊品質提升,其預測成果亦可提升。加以,過去文獻說明會計師必須累積受查客 戶之特定資訊,才能完善的執行審計工作。因此,惟有較長期的會計師任期,才能因熟 稔各方財務資訊,進而監督受查公司精確且正確的報導期財務現況,亦即提升資訊品 質。據此,分析師也才能做出較為準確的盈餘預測。本研究能幫助投資者瞭解應參考會 計師任期長短,以預期財務預測的準確程度,進而有效地運用分析師盈餘預測。而財務 分析師也可參考會計師任期長短以決定對現有財務資訊的信賴程度與額外收集資料之 程度。最後,主管機關也可參考本研究之結果以評估現行會計師輪調制度之妥適性。
    This paper examines the information content of audit related factor. We employ the forecasts as a proxy for the capital markets' earnings expectation and investigate whether auditor tenure is associated with the predictability of accounting earnings by focusing on analyst earnings forecast properties. Because the analyst uses historical earnings information in predicting firms' future earnings, the analysts' earnings forecast will be more accurate if the information quality of financial statement is improved. In addition, previous literature suggests that knowledge and experience obtained from different clients might not be perfect substitutes. Therefore, we infer that only the auditor long-term audit tenure obtains rich client-specific knowledge and in turn improves the information quality of the auditee. As a result, analysts' forecasting ability increases with the information quality of financial information they use to predict future earnings. This paper is useful to investors who use these forecasts to value firms, as it suggests that the earnings expectations of firms that employ auditors with long-term audit tenures are likely to be more accurate. Analysts can decide their reliabilities of existing financial statements and needs of extra information by assessing auditor tenures. Our empirical results are also valuable to the regulator for evaluating the appropriateness of mandatory auditor rotation.
    Appears in Collections:[會計學系暨研究所] 研究報告

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