The Relationship between Major Customer and Segment Reporting Quality : The Role of Auditor Industry Specialization

• Main Authors: Tung-Lin Lee, 李東霖
• Other Authors: Chia-Hui Chen
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/rj8m6g

碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 106 === According to International Financial Reporting Standard-IFRS 8, Operating Segments, the segment information of firms should be identified and reported on the basis of management approach. That is, in order to improve the information quality of financial reports, firms need to identify segments based on the operating decision, resources allocation, and its performance so that the stakeholders can obtain more detailed information of the operating performance from the management. Taiwan Financial Accounting Standard No. 41, the Disclosure of Segment Reporting, followed IFRS 8 and has been applied since 2011. This study aims to investigate the relationship between the concentration of the major customers and the segment reporting quality of the firms. In addition, I examine whether the Auditor Industry Specialization have a positive effect on the association of segment reporting quality and major customers. The research sample is the publicly-traded firms in Taiwan from 2011 to 2016. The results show that firms with higher customer concentration are likely to have better segment reporting quality. Furthermore, it also indicates that firms with Auditor Industry Specialization would improve the effects of major customers on segment reporting quality.