臺灣博碩士論文加值系統

新式查核報告為目前會計審計界之新變革，也是熱門的研究議題。而關鍵查核事項之溝通，是上市櫃公司之新式查核報告與以往查核報告最為不同的部分。本研究以裁決性壞帳作為財務報表盈餘品質之代理變數，探討關鍵查核事項之溝通，對財務報表盈餘品質及審計公費造成之影響，並進一步探討關鍵查核事項溝通之數量是否影響財務報表盈餘品質及審計公費，並以銀行業為本研究之研究樣本。實證結果顯示會計師於查核報告中溝通關鍵查核事項，以及關鍵查核事項溝通之數量，皆未對財務報表盈餘品質有顯著之影響。而在審計公費的影響方面，實證結果顯示關鍵查核事項之溝通對銀行業之審計公費影響為正向但不顯著，而關鍵查核事項溝通之數量對審計公費有正向影響。

The extended audit report not only is a new revolution of auditing in the field of accounting, but also a popular research topic. The communication between key audit matters is the most different part of the listed company''s extended audit report from previous audit reports. This study uses Discretionary Bad Debt as a proxy variable for financial statement earnings quality to explore the impact of key audit matters'' communication on financial statement earnings quality and audit fee. And further explore whether the number of key audit matters communications affect financial statement earnings quality and audit fee, also set up financial industry as a sample of researching.
The empirical results show that items and amount of communication between key audit matters in the audit report doesn’t have significant impact on financial statement earnings quality. In terms of the impact of audit fee, the empirical results show that the impact of key audit matters'' communication on the financial industry''s audit fee is positive but not significant, and the number of key audit matters communication has a positive impact on audit fee.

目錄
摘要 i
Abstract ii
目錄 iii
表目錄 iv
第一章　緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 研究架構 4
第二章　文獻回顧 5
第一節　關鍵查核事項 5
第二節　財務報表盈餘品質 9
第三節　會計師審計公費 13
第四節　假說發展 16
第三章　研究方法 18
第一節　實證模型與變數說明 18
第二節　樣本選取與資料來源 24
第四章　實證結果與分析 26
第一節 敘述性統計 26
第二節 相關係數分析 30
第三節 實證結果分析 36
第五章　結論與建議 42
第一節 研究結論 42
第二節 研究限制與建議 43
參考文獻 44

 
表目錄
表3-1 假說1A、假說1B樣本篩選過程 25
表3-2 假說2A、假說2B樣本篩選過程 25
表4-1 關鍵查核事項之溝通與財務報表盈餘品質模型之敘述性統計表 27
表4-2 關鍵查核事項之溝通與財務報表品質模型之平均數差異檢定 28
表4-3 關鍵查核事項之揭露與審計公費模型之敘述性統計表(n=120) 29
表4-4 關鍵查核事項之揭露與審計公費模型之平均數差異檢定 30
表4-5 關鍵查核事項之溝通與財務報表盈餘品質模型(假說1A)之相關係數表(n=97) 32
表4-6 關鍵查核事項揭露數量與財務報表品質模型(假說1B)之相關係數表(n=46) 33
表4-7 關鍵查核事項之揭露與審計公費模型之相關係數表(n=120) 34
表4-8 關鍵查核事項溝通之數量與審計公費模型之相關係數表(n=65) 35
表4-9關鍵查核事項溝通與否(POST)對財務報表盈餘品質之實證結果 38
表4-10關鍵查核事項溝通之數量(KAM_NUM)對財務報表盈餘品質之實證結果 39
表4-11關鍵查核事項溝通與否(POST)對會計師所收取審計公費之實證結果 40
表4-12關鍵查核事項溝通之數量(KAM_NUM)對會計師所收取審計公費之實證結果 41

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