Empirical research on factors which cause the change of earnings information and improvement aspects of audit & assurance services

本文的研究目的是提出更有用的盈余信息披露制度，以及与披露制度相关的更有效的财务审计或鉴证服务方法。通过对注册会计师、管理层、分析师等主要利益相关者的五次问卷调查和访谈，分析了影响盈余信息变化的因素。我们还调查了披露制度、财务报表信息可靠性的保证方法和保证结果的沟通方法的改革或改进的可能性。

Our research objective is to present more useful disclosure systems of earnings information and a more effective approach of financial audit or assurance services related to the disclosure systems. We analyzed the factors which cause the change of earnings information based on five times questionnaires and interview survey to major stakeholders such as CPAs, managements, and analysts. We also investigated reform or improvement possibilities of disclosure systems, assurance methods of financial statements information reliability, and communication methods of assurance results.