繼任會計師事務所初次查核審計公費降低對投資人在盈餘品質認知之影響

Effects of Discounting Initial Audit Fees Paid to Succeeding Audit Firms on Investors' Perceptions to Earnings Quality

國內自2002年起規定證券發行公司在更換會計師事務所之後，若繼任之會計師事務所收取之審計公費降低，必須揭露審計公費資訊。主管機關希望藉此讓財務報導使用者可以瞭解公司支付給會計師事務所之審計公費是否存在太低之情況，進而讓財務報導使用者能主動關切與監督財務報導盈餘品質。本文發現若公司從大型會計師事務所更換至另一大型會計師事務所，且繼任之會計師事務所收取之審計公費降低時，確實會降低投資人在財務報導盈餘品質的認知。此外，當公司控制股東擔任董監事席次的比率較高，則公司更換事務所且審計公費降低，對投資人盈餘品質的認知信心的衝擊效果會更明顯。

Public companies which issue securities are required to disclose the audit fees when the initial audit fees of succeeding audit firms discounted since 2002. The authorities want to let financial statements users realize whether the audit fees paid to audit firms are deficient or not and make them actively concern and watch over the earnings quality of financial statement. The result of this study indicates that the investors' perception to lower earnings quality is obvious when the initial audit fees paid to succeeding audit firm are discounted following the audit firm changes from one big audit firm to another big audit firm. Besides, the more directors and supervisors are controlled by controlling shareholders, the more reduction of investors' confidence in earnings quality of financial statement.