| Summary: | 碩士 === 中原大學 === 會計研究所 === 98 === The Statements of Auditing Standards No.43 “The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements” issued in September, 2006, was legislated as bases for the auditors to deal with the fraud or other related issues. Therefore, the study is to examine the impacts on the accounting conservatism of the financial statements after implementing the SAS No.43.
This study compares the effects on accounting conservatism of listed firms before and after issuing SAS No.43 from 2003 to 2008. The study also examines the effects on the conservatism of financial reports which audited by non-Big Four CPA firms. Furthermore, the influence of corporate governance on accounting conservatism before and after issuing SAS No. 43 is discussed as well.
The results show that the implementation of SAS No.43 affected the accounting conservatism of financial reporting in Taiwan’s market. However, there’s no significant influence on accounting conservatism of the financial reports audited by the non-Big Four CPA firms. The results also show that the impacts of SAS No.43 on accounting conservatism are greater for companies with poor corporate governance. Finally, for companies audited by non-Big Four CPA firms and worse-governed companies, the influence on the accounting conservatism in financial reports is greater than others.
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