為與國際資本市場接軌，台灣係自2013年開始採用國際財務報導準則，有鑑於採用國際財務報導準則將導致財務報導品質與審計複雜度等審計相關影響產生轉變，故本研究以2010年至2014年台灣上市(櫃)公司為研究對象，探討國際財務報導準則與審計報告時間落差之關聯性，實證結果發現台灣企業依據國際財務報導準則編製財務報表將顯著延長審計報告時間落差，同時，考量會計師事務所產業專業化發展策略對於審計委任案件之審計品質與審計效率提供之正面影響，本研究進一步探討於現行採用國際財務報導準則之環境下，審計產業專家委任與否對審計報告時間落差產生之影響是否存在顯著差異，實證結果發現台灣企業委任審計產業專家執行財務報表查核簽證將顯著縮短審計報告時間落差；然而，於現行採用國際財務報導準則之環境下，委任審計產業專家執行財務報表查核簽證將顯著延長審計報告時間落差。

For convergence with international capital markets, Taiwan has adopted IFRS since 2013. Since the mandatory IFRS adoption might affect financial reporting quality and audit complexity, this study examines the effect of IFRS adoption on ARL using a sample of Taiwanese listed companies from 2010 to 2014. The empirical results indicate that adopting IFRS will have significantly longer ARL. In addition, considering the positive effect of audit effectiveness and efficiency provided by the audit firm industry specialization strategy, this study extends to examine the effect of audit firm industry specialization engagement on ARL in the post-IFRS period. The findings suggest that engaging audit firm industry specialization will have significantly shorter ARL. However, compared with the pre-IFRS period, engaging audit firm industry specialization will have significantly longer ARL in the post-IFRS period.

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