財務報表是投資人制定決策的主要資訊來源，因此，難以理解財務報表將造成嚴重的後果，本研究以高偉娟等人(2021)採用之中文可讀性公式量化2016年至2018年台灣上市(櫃)公司財報附註揭露之文字資訊，探討盈餘管理與財報可讀性之關聯性，結果顯示，若公司具有盈餘管理行為時，財報可讀性較低，企業可能會使用晦澀難懂的文字，讓投資人難以閱讀財務報表之敘述性資訊；本研究亦對會計師產業專家與盈餘管理及財報可讀性之關聯性進行探討，結果顯示，事務所層級之產業專家可以減輕盈餘管理對財報可讀性降低之情形；然而，會計師個人層級之產業專家無法減輕盈餘管理對財報可讀性降低之影響。

Financial statements are the main source of information for investors to make decisions. Difficulties with the readability of these financial reports may therefore have serious consequences. Using Taiwan listed firms from 2016 to 2018. I investigate the association between financial reporting readability and earnings management and auditor industry specialization, where readability is proxied by Chinese readability formula adopted by Kao et al. (2021). I find that: (1) the financial statement footnotes of firms with earnings management are harder to read; and (2) the industry specialist of audit firms can avoid the decrease in financial statement footnotes readability with earnings management; and (3) the industry specialist of lead auditors can’t avoid the decrease in financial statement footnotes readability with earnings management.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究架構 6
第二章 文獻回顧 7
第一節 財報可讀性 7
第二節 盈餘管理 17
第三節 會計師產業專家 25
第三章 假說發展與研究方法 29
第一節 假說發展 29
第二節 實證模型建立 32
第三節 變數衡量 34
第四節 資料來源與樣本選取 44
第四章 實證結果分析 47
第一節 敘述性統計 47
第二節 相關係數分析 50
第三節 實證結果分析 55
第四節 額外測試 70
第五章 研究結論與建議 85
第一節 研究結論 85
第二節 研究限制 86
第三節 研究貢獻 87
第四節 未來研究建議 87
參考文獻 88

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