| Summary: | 碩士 === 國立高雄應用科技大學 === 會計系 === 101 === Financial statements as an important basis for decision-making, and users of the financial statements will result in huge losses if the financial statements of the renumbering. However, a wide range of factors that affect the restated financial statements, as accountants audit quality proxy variables customers the importance of non-audit services and accountants industry specialization. The empirical results show that, the the accountants face of an important client or accountant for industry specialization, reduce the financial statements to the possibility of renumbering. Rather than audit services at public expense up to China to expose the threshold, the financial statements will increase the possibility of renumbering. Finally, the study also confirmed that the company's operational risk and corporate governance structure of a significant impact of restated financial statements.
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