臺灣博碩士論文加值系統

在歷經金融危機後，對於原本制式的會計師查核報告已不足以提供充分的個別公司之攸關資訊予投資人及相關利害關係人，查核報告使用者開始要求會計師能提供更深入的資訊。在此潮流下，新式查核報告於焉產生，我國金管會並明訂上市(櫃)公司及相關金融業自民國105年度起，財務報告之查核適用審計準則公報第57號。新式查核報告中，要求揭露關鍵查核事項以提高查核報告的透明度，強調會計師與治理單位的溝通，而審計委員會作為治理單位與會計師溝通之橋梁，具有一定之重要性。
本研究以2016至2017年揭露關鍵查核事項的台灣上市(櫃)公司為研究對象，探討審計委員會設置與否與關鍵查核事項的揭露程度之關聯性。實證結果顯示，相對於未設置審計委員會的企業而言，有設置審計委員會的企業之新式查核報告中關鍵查核事項的揭露程度較高，表示審計委員會之設置確實發揮治理單位與會計師之間的溝通角色，強化查核報告資訊揭露的程度。本研究進行若干敏感性測試，實證結果皆與主測試相似。

After the global financial crisis, the traditional audit report can’t satisfy investors’ and related parties’ need for more information. Under this trend, the new audit report was issued. The Financial Supervisory Commission has stipulated that the listed companies and financial industries should adopt the auditing standard No. 57 since the fiscal year 2016. This standard requires the regulated firms to disclose key audit matters in new audit report, which is the communicating result between auditor and governance unit. This requirement enhances the transparency of new audit report. The audit committee is an important governance unit and possibly influences disclosing key audit matters.
Using Taiwan listed companies disclosing key audit matters from 2016 to 2017 as the sample, this study aims to explore the relationship between setting up audit committee and the extent of disclosing key audit matters of companies. The empirical results show that the extent of disclosing key audit matters of companies with audit committee is higher than that of companies without audit committee. This study conducts a number of sensitivity tests and gain similar results.

摘 要 i
Abstract ii
謝 辭 iii
目 錄 iv
圖、表及附錄目錄 vi
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究目的 4
第三節 研究架構 5
第二章 文獻探討 7
第一節 簡述審計委員會制度及相關文獻 7
第二節 關鍵查核事項定義及相關文獻 13
第三節 審計委員會與關鍵查核事項 19
第三章 研究方法 23
第一節 研究假說 23
第二節 實證模式 24
第三節 變數定義與衡量 25
第四節 研究期間、資料來源及樣本選取 30
第四章 實證結果與分析 35
第一節 敘述性統計量 35
第二節 相關係數分析 38
第三節 實證結果分析 40
第四節 敏感性分析 43
第五章 結論與建議 51
第一節 研究結論 51
第二節 研究限制 53
第三節 後續研究與建議 54
參考文獻 55
中文部份 55
英文部份 57

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