跳到主要內容

臺灣博碩士論文加值系統

(100.28.2.72) 您好!臺灣時間:2024/06/22 22:15
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果 :::

詳目顯示

我願授權國圖
: 
twitterline
研究生:王詩涵
研究生(外文):WANG,SHIH-HAN
論文名稱:會計師產業專家與會計師查核報告關鍵查核事項之研究
論文名稱(外文):Auditor Industry Expertise and Auditor´s Report of the Key Audit Matters of the Research
指導教授:江向才江向才引用關係林豐智林豐智引用關係
指導教授(外文):JIANG,SIANG-CAILIN,FONG-JHIH
口試委員:李元恕
口試委員(外文):LI,YUAN-SHU
口試日期:2018-05-15
學位類別:碩士
校院名稱:逢甲大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2018
畢業學年度:106
語文別:中文
論文頁數:57
中文關鍵詞:會計師產業專家關鍵查核事項會計師查核報告
外文關鍵詞:Auditor industry expertiseKey audit matters (KAM)Auditor´s Report
相關次數:
  • 被引用被引用:0
  • 點閱點閱:684
  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:3
由於我國審計準則公報第五十八號:「查核報告中關鍵查核事項之溝通」於2016年4月12日方由會計研究發展基金會發布,此新式查核報告可提升審計品質,對於投資人資訊含量提高並使查核報告較修正前更為簡單扼要。而英美體系之上市公司查核報告係以事務所名義出具,故過去探討會計師產業專精之相關研究,多數係以事務所為衡量觀點,而我國上市櫃公司之財務報表須經由二位會計師查核簽證。針對國內特有的審計環境,本文以簽證會計師個人為衡量基礎,探討具產業查核專家之會計師是否有助於關鍵查核事項之完整揭露,進而提升審計品質。本研究進行手動蒐集股東會年報中上市櫃公司之會計師查核報告關鍵查核事項,並予以會計八大交易循環分類方式將關鍵查核事項個別分為八個項目,作為本文關鍵查核事項之八個代理變數。本文實證結果發現,當主簽會計師為產業專家時,較傾向對於採購循環以及固定資產循環出具關鍵查核事項(KAM),而較不會對生產循環出具關鍵查核事項(KAM);然而,第二位會計師則較無產業專精之效果。而本文之敏感性分析結果亦佐證了主要實證結果具有穩健性,若查核會計師為產業專家,能提供更有洞察力且更具資訊透明度之查核報告,進而提升審計品質以及公司治理之透明度,同時亦顯示出我國審計服務市場以會計師個人簽名的特性,提供會計師服務時仍以會計師的專業知識為主要考量。
As Statements of Auditing Standarsa No.58, " Communicating Key Audit Matters in the Independent Auditor´s Report" was released by the Accounting Research and Development Foundation on April 12, 2016, this new audit report can enhance the audit quality and the information content of investors. The Anglo-American system of listed companies audit report issued in the name of the firm, so in the past to explore the accounting profession specializing in the research, most of the firm to measure perspectives. However, the financial statements of listed cabinets in Taiwan are subject to verification by two accountants, and they bear the joint and several liability together with the signature of the audit report. In view of the unique audit environment in Taiwan, this article takes individual accountants as the basis to discuss whether the accountants with the industry expertise can help to reveal the completeness of the key issues and enhance the audit quality. The empirical results of this paper show that when the chief signing accountant is an industry expert, it is more inclined to issue a KAM for the purchase cycle and the fixed asset cycle, and it is less likely to issue a KAM for the production cycle. The results of the sensitivity analysis also support the robustness of the main empirical results. If the auditing accountants are industry experts, they can provide more information transparency checks, thereby improving the audit quality.
第一章 緒論................................................1
第一節 研究動機及背景.......................................1
第二節 研究問題與研究目的...................................4
第三節 研究限制............................................5
第二章 文獻探討............................................6
第一節 會計師查核報告關鍵查核事項之探討......................6
第二節 會計師產業專家......................................8
第三節 會計師查核報告關鍵查核事項與會計師產業專家之關聯性.....11
第三章 研究設計與實施.....................................13
第一節 研究流程...........................................13
第二節 研究架構...........................................14
第三節 研究方法與實證模型..................................15
第四章 實證結果與分析.....................................22
第一節 敘述性統計.........................................22
第二節 相關性分析.........................................25
第三節 迴歸結果分析.......................................28
第四節 敏感性分析.........................................39
第五章 結論與建議.........................................43
參考文獻.................................................45

朱芯儀 (2016)。審計準則公報第58號「查核報告中關鍵查核事項之溝通」。會計研究月刊(369),88-92。
林禹岑(2017)。會計師產業專家對財務報表重編宣告效果的影響。未出版之碩士論文,東海大學會計學系碩士班,台中市。
李建然(2016)。財務報表使用者如何解讀上市(櫃)公司新式無保留意見查核報告。證券暨期貨月刊,第34卷第九期,p16-29。
徐永堅(2016)。審計準則公報第五十八號「查核報告中關 鍵查核事項之溝通」之內容、影響與建議。證券暨期貨月刊,第34卷第九期,30-41。
財團法人中華民國會計研究發展基金會網站審計準則專區,審計準則公報第五十八號查核報告中關鍵查核事項之溝通,檢自http://www.ardf.org.tw/ardf.html#。
許智順、簡俱揚、黃媺婷、陳燕鍚(2012)。產業專家會計師事務所對關係人交易之影響。商管科技季刊,第 13 卷第 2 期, 99-129。
陳春惠(2016)。新式查核報告實施關鍵查核事項第一年的情況分析。未出版之碩士論文,國立台北大學會計學系碩士班,台北市。
陳政芳、李啟華(2006)。國內會計師產業知識之衡量基礎。中山管理評論, 第14 卷第3 期: 685-711。
陳皆碩、鄭國枝、康湘婷(2016)。會計師產業簽證經驗與簽證工作量對財務報表重編之影響。中山管理評論,24(1),153-198。
黃仲彥(2016)。推動我國採用新式會計師查核報告?由英國實施經驗論起。證卷暨期貨月刊,第34卷第9期,5-14。
黃德芬、陳秀婷(2011)。雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響。會計審計論叢,1(1),25-60。
黃惠君、翁子涵(2015)。實質盈餘管理與會計師產業專業及審計公費之關聯性: 公司管理階層對審計品質之認知。當代會計,16(2),211-249。
黃國源、李昌峻(2017)。會計師新挑戰:關鍵查核事項-以新加坡為例。TEJ信用風險評估專刊,157-176。
維基百科,安隆公司,檢自
https://zh.wikipedia.org/wiki/%E5%AE%89%E7%84%B6%E5%85%AC%E5%8F%B8。
維基百科,沙賓法案,檢自
https://zh.wikipedia.org/wiki/%E8%90%A8%E7%8F%AD%E6%96%AF%E5%A5%A5%E5%85%8B%E6%96%AF%E5%88%A9%E6%B3%95%E6%A1%88。
賴德隆、方順逸(2017)。台灣首次適用關鍵查核事項之探討。貨幣觀測與信用評等,51-64。
賴德隆、方順逸(2017)。新式查核報告之源起及KAM在英法之適用經驗。貨幣觀測與信用評等,37-50。
Balsam, S., J. Krishnan, and J. S. Yang. (2003). Auditor industry specialization and earnings quality. A Journal of Practice and Theory ,22 (2): 71-97.
Beasley, M. S., & Petroni, K. R. (2001). Board independence and audit-firm type. A journal of practice & theory, 20(1), 97-114.
Becker, C., M. Defond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24.
Bedard, J. C., & Biggs, S. F. (1991). The effect of domain-specific experience on evaluation of management representations in analytical procedures. A Journal of Practice & Theory, 10, 77-90.
Bonner, S. E., & Lewis, B. L. (1990). Determinants of auditor expertise. Journal of accounting research, 1-20.
Carcello, J. V., & Nagy, A. L. (2004). Client size, auditor specialization and fraudulent financial reporting. Managerial Auditing Journal, 19(5), 651-668.
Chen, C. Y., C. J. Lin, and Y. C. Lin. (2008). Audit partner tenure, audit firm tenure, and discretionary accruals: Does long audit tenure impair earnings quality? Contemporary Accounting Research ,25 (2): 415-445.
Chi, H. Y., & Chin, C. L. (2011). Firm versus partner measures of auditor industry expertise and effects on auditor quality. A Journal of Practice & Theory, 30(2), 201-229.
Craswell, A. T., J. R. Francis, and S. I. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics ,20 (3): 297-322.
Council, FR (2016). Extended auditor's reports: A further review of experience. London, England, Financial Reporting Council .
Council, FR (2015). Extended auditor's reports: A review of experience in the first year. Londres, maio de .
Council, FR (2013). Consultation Paper: Revision to ISA (UK and Ireland) 700—Requiring the Auditor's Report to Address Risks of Material Misstatement, Materiality and a Summary of the Audit Scope. London, England: Financial Reporting Council .
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
DeFond, M. L. 1992. The association between changes in client firm agency costs and auditor switching. A Journal of Practice and Theory, 11 (1): 16-32.
DeFond, M. L., Francis, J. R., & Wong, T. J. (2000). Auditor industry specialization and market segmentation: Evidence from Hong Kong. A Journal of Practice & Theory, 19(1), 49-66.
Dunn, K. A., & Mayhew, B. W. (2004). Audit firm industry specialization and client disclosure quality. Review of Accounting Studies, 9(1), 35-58.
Ferguson, A., Francis, J. R., & Stokes, D. J. (2003). The effects of firm-wide and office-level industry expertise on audit pricing. The accounting review, 78(2), 429-448.
Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review ,80 (1):113-136.
Jean Bedard, 2015. Analysis of the Consequences of the Disclosure Key Audit Matters in the Audit Report.
Johnson, P. E., Jamal, K., & Berryman, R. G. (1991). Effects of framing on auditor decisions. Organizational Behavior and Human Decision Processes, 50(1), 75-105.
Krishnan, G. V. (2003). Does Big 6 auditor industry expertise constrain earnings management?. Accounting horizons, 17, 1.
Neal, T. L., & Riley Jr, R. R. (2004). Auditor industry specialist research design. A Journal of Practice & Theory, 23(2), 169-177.
Palmrose, Z. 1982. Quality-differentiation, surrogates, and the pricing of audit services: An empirical investigation. Ph. D. Dissertation, University of Washington.
Palmrose, Z. 1986. Audit fees and audit size: Further evidence. Journal of Accounting Research ,24 (1): 97-110.
Palmrose, Z. V., Richardson, V. J., & Scholz, S. (2004). Determinants of market reactions to restatement announcements. Journal of accounting and economics, 37(1), 59-89.
Reichelt, K. J., & Wang, D. (2010). National and office‐specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), 647-686.
Simunic, DA, & Stein, MT (1987). Product differentiation in auditing: Auditor choice in the market for unseasoned new issues (No. 13). Canadian Certified General.
Solomon, I., Shields, M. D., & Whittington, O. R. (1999). What do industry-specialist auditors know?. Journal of accounting research, 37(1), 191-208.
Watts, R., & Zimmerman, J. (1986). J.,(1986): Positive accounting theory. prentice hall.

電子全文 電子全文(本篇電子全文限研究生所屬學校校內系統及IP範圍內開放)
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top