{"title":"公司治理机制对IFRS合规性和财务报告质量的影响","authors":"Cheng-Wen Lee, Yilin Hu","doi":"10.47260/JAFB/1133","DOIUrl":null,"url":null,"abstract":"The present study examines the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality, especially focusing on non-audit service and accountant’s tenure. The adoption of IFRS is launched in Taiwan since 2012. The study aims to investigate this issue using a sample of 3997 data gathered from listed companies traded on the Taiwan Stock Exchange and OTC over the period from 2012 up to 2019. The results show the evidence to support that the collective effect of non-audit services/accountant’s tenure on audit quality has changed to be more influential. This research findings also open valuable insights to regulators, stock markets, practitioners, and academicians in this issue.\n\nJEL classification numbers: D22, G32, M41. \nKeywords: IFRS, Non-audit services, Accountant’s tenure.","PeriodicalId":371149,"journal":{"name":"Journal of Applied Finance and Banking","volume":"29 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality\",\"authors\":\"Cheng-Wen Lee, Yilin Hu\",\"doi\":\"10.47260/JAFB/1133\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The present study examines the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality, especially focusing on non-audit service and accountant’s tenure. The adoption of IFRS is launched in Taiwan since 2012. The study aims to investigate this issue using a sample of 3997 data gathered from listed companies traded on the Taiwan Stock Exchange and OTC over the period from 2012 up to 2019. The results show the evidence to support that the collective effect of non-audit services/accountant’s tenure on audit quality has changed to be more influential. This research findings also open valuable insights to regulators, stock markets, practitioners, and academicians in this issue.\\n\\nJEL classification numbers: D22, G32, M41. \\nKeywords: IFRS, Non-audit services, Accountant’s tenure.\",\"PeriodicalId\":371149,\"journal\":{\"name\":\"Journal of Applied Finance and Banking\",\"volume\":\"29 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-03-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Applied Finance and Banking\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.47260/JAFB/1133\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Applied Finance and Banking","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47260/JAFB/1133","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Impact of Corporate Governance Mechanisms on Compliance with IFRS and Financial Reporting Quality
The present study examines the impact of corporate governance mechanisms on compliance with IFRS and financial reporting quality, especially focusing on non-audit service and accountant’s tenure. The adoption of IFRS is launched in Taiwan since 2012. The study aims to investigate this issue using a sample of 3997 data gathered from listed companies traded on the Taiwan Stock Exchange and OTC over the period from 2012 up to 2019. The results show the evidence to support that the collective effect of non-audit services/accountant’s tenure on audit quality has changed to be more influential. This research findings also open valuable insights to regulators, stock markets, practitioners, and academicians in this issue.
JEL classification numbers: D22, G32, M41.
Keywords: IFRS, Non-audit services, Accountant’s tenure.
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