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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/65003

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/65003

Title:	審計報告對預測銀行授信失敗有用性之實證研究
Other Titles:	An Empirical Study of the Usefulness of Audit Reports in Predicting Bank Loan Failures
Authors:	歐進士;蘇瓜藤;周玲台
Contributors:	會計系
Keywords:	審計報告;授信失敗;信息內涵
Date:	2011-05
Issue Date:	2014-03-27 18:13:40 (UTC+8)
Abstract:	本研究的主要目的是探討審計報告是否能幫助債權人評估借款人的違約風險(即借款人在借款之后發生逾期、催收和呆賬等情況);亦即,當注冊會計師對公司(借款人)的財務報告出具非無保留意見(包括保留意見、否定意見、及無法表示意見)時,該公司后續年度發生違約的機率是否較高?本研究結果有助我們了解,對債權人的授信決策及債權監控而言,注冊會計師的審計報告是否為具有信息內涵的重要參考信息.實證結果支持本研究的實證假設:受查公司財務報告被注冊會計師簽具非無保留意見者,該公司后續年度發生違約(即催收、逾期、或呆賬)的可能性較高.
Relation:	會計研究,5, 114-120
Data Type:	article
Appears in Collections:	[Department of Accounting] Periodical Articles

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