本研究以我國實施年度財報申報時限提前至75天之政策為研究背景，探討母公司提前申報年度財報對子公司查核作業之影響。本研究以2022年至2024年上市櫃子公司資料為樣本，分別檢驗母公司提前申報年度財報是否縮短子公司查核報告時間落差，以及是否進一步影響子公司審計品質。實證結果顯示，當母公司須提前申報年度財報時，子公司查核報告時間落差顯著縮短，顯示母公司之申報時間壓力將進一步傳遞至子公司。此外，子公司裁決性應計數絕對值呈現增加趨勢，表示查核時間壓力可能對審計品質產生不利影響。本文結果有助於從集團企業之角度，評估政策對母子公司間財務報導與查核時程安排之影響。

This study examines the effects of accelerated financial reporting deadlines on the audit processes of subsidiary companies under Taiwan’s policy requiring annual financial reports to be filed within 75 days. Using a sample of listed subsidiary companies from 2022 to 2024, this study investigates whether parent companies’ early filing of annual financial reports shortens subsidiaries’ audit report lag and whether such time pressure further affects audit quality. The empirical results indicate that when parent companies are required to file annual financial reports earlier, subsidiaries’ audit report lag is significantly reduced, suggesting that filing time pressure is transmitted from parent companies to subsidiaries. In addition, the absolute value of discretionary accruals of subsidiaries tends to increase, implying that audit time pressure may adversely affect audit quality. Overall, the findings contribute to the literature by providing evidence, from the perspective of group enterprises, on how accelerated financial reporting deadlines may influence financial reporting and audit scheduling arrangements between parent and subsidiary companies.

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