The Effect of the Size of CPA Firm and the Risk of Auditor Changes on Reporting Decision: the Practice of International Financial Reporting Standards

• Main Authors: Ching-Tsung Tu, 杜慶聰
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/29008709414077819715

碩士 === 國立雲林科技大學 === 會計系研究所 === 99 === The focuses on this research are three-fold in the perspective of the upcoming adoption of International Financial Reporting Standards. Firstly, the author examines whether incentives examined (e.g. both the risk of auditor changes and audit fees) will affect the independence of auditors. Secondly, the correlation between CPA firm size and decision-making of audit reports is explored. Thirdly, the author tests whether auditors will apply the principle-based disclosure standards to justify their audit decision-making. The results indicate that the incentive (the risk of auditor changes) has effect on the reporting decision made by auditors of Non-Big Four CPA firms, whereas there is no significant correlation between CPA firm size and reporting decision made by auditors. Furthermore, the author finds that auditors apply vague disclosure criteria with regard to international accounting standards in a manner that justifies their reporting decision.