臺灣博碩士論文加值系統

近年來，金融危機不斷發生，導致財報使用者對於查核報告信心低落，許多相關準則制訂單位開始著手進行改革。2015年1月，國際審計準則委員會發布第700號公報「形成對財務報表之意見並出具報告」；同年9月，台灣審計準則委員會也發布第57號公報「財務報表查核報告」，其中影響層面最為廣泛則是關鍵查核事項段落。
本研究目的係從分析師之角度，探討查核報告中之關鍵查核事項段與分析師盈餘預測間之關聯性。本研究以2016-2017年發布新式查核報告之上市上櫃公司為研究樣本。實證結果顯示，關鍵查核事項項目數揭露愈多，則分析師盈餘預測誤差愈大，亦即關鍵查核事項內容之項目數量不利於分析師之盈餘預測。本研究進行若干敏感性測試，實證結果皆與主測試相似。

In recent years, the financial crisis has continued to occur, which has led to the low confidence of audit report users. Many auditing standards-setting organizations have begun to reform audit report. In January 2015, the International Auditing Standards Board issued the international auditing standard No. 700 “Forming opinions on financial statements and issuing reports”. In September of the same year, Taiwan Auditing Standards Board also issued Taiwan auditing standard No. 57 “Financial Statements Audit Report”. This standard requires the regulated firms to disclose key audit matters in new audit report.
Using Taiwan listed companies disclosing key audit matters from 2016 to 2017 as the sample, this study aims to explore relationship between the extent of disclosing key audit matters of companies and the analyst's earnings forecast. The empirical results show that the more the item counts of key audit matters, the larger the analyst's earnings forecast error. This study conducts a number of sensitivity tests and gain similar results.

目錄
表次 v
圖次 vi
第一章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的 3
第三節 研究流程及架構 4
第二章 文獻探討 6
第一節 分析師盈餘預測 6
第二節 關鍵查核事項 9
第三章 研究方法 11
第一節 研究假說 11
第二節 實證模型 12
第三節 變數定義與衡量 13
第四節 研究期間、資料來源及樣本選取 17
第四章 實證分析 20
第一節 敘述性統計與相關係數分析 20
第二節 實證結果分析 24
第三節 敏感性分析 26
第五章 結論與建議 31
第一節 研究結論 31
第二節 研究限制 33
第三節 研究建議 34
參考文獻 35

表次
表3-1 變數預期方向與定義表 16
表3-2 樣本選取表 17
表3-3 產業分布表 18
表4-1 敘述性統計表 21
表4-2 相關係數矩陣 23
表4-3 關鍵查核事項項目數與分析師盈餘預測誤差之迴歸實證結果 25
表4-4 關鍵查核事項項目數與分析師盈餘預測誤差之迴歸實證結果 27
表4-5 關鍵查核事項項目數與分析師盈餘預測離散性之迴歸實證結果 28
表4-6 關鍵查核事項字數與分析師盈餘預測之迴歸實證結果 29
表4-7 關鍵查核事項字數與分析師盈餘預測之迴歸實證結果 30

圖次
圖1-1 研究架構圖 5

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