| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 107 === This study uses the "Benford's Law" to observe the difference between the company's voluntary disclosure earnings and the financial statement earnings, taking the distribution of the first digits and the second digits of the net income before income tax as a sample. This study finds that when the company earning close to the earnings thresholds, company would like to manipulate earning to increase profit to enhance the investor's confidence.
However, the results of the study found that the degree of deviation from the overall voluntary earnings disclosure follow the Benford's Law. In addition, most manipulated voluntary disclosure earning will be adjusted back after financial statements audited by accountant. In addition, Big Four CPA firms have better audit quality than the non-four CPA firms.
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