本研究蒐集國內上市櫃公司一○五年度查核報告，整理樣本公司首次揭露「關鍵查核事項」之數目與類型後，參考過去文獻依查核報告日和會計年度結束日的差距來衡量查核效率；另採用裁決性應計數絕對值作為審計效果的替代變數；及採用審計公費作為審計成本的替代變數。由於關鍵查核事項係依會計師專業判斷，對本期財務報表查核最為重要的事項，預期亦將促使治理單位與管理階層對於關鍵查核事項段所索引的財務報表相關揭露更加審慎。因此，本研究預期首次揭露關鍵查核事項將延長查核報告出具的日期與抑制受查者裁決性應計數的提列及增加查核成本。實證結果發現首次揭露關鍵查核事項將顯著拉常查核報告出具日期，但對裁決性應計數絕對值與審計公費無顯著影響。

This research collects the domestic listed companies’ audit reports to summarize the number and type of key audit matters. Referring to prior studies, we measure the audit efficiency as the days between the fiscal year end and audit report date. We also use the absolute value of discretionary accruals as the proxy of the audit effectiveness and adopt the audit fees as audit cost. Due to the key audit matters depend on auditors’ professional judgements and they are the most important matters during the current financial statements auditing process. Thus, they might motivate the corporate governance and management cautiously treat the related financial statement disclosures referred to key audit matters. Therefore, we expect the first-time disclosure of the key audit matters is going to postpone the auditing reporting date, to reduce the discretionary accruals and increase the auditing costs. The empirical results show that the first-time disclosure of the key audit matters indeed delays the issuance of the audit report but has no impact on the absolute value of discretionary accruals and audit fees.

目錄 Ⅰ
圖目錄 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 研究問題與目的 3
第三節 研究貢獻 4
第四節 研究限制 4
第五節 研究流程 5
第二章 文獻回顧與假說建構 7
第一節 關鍵查核事項 7
第二節 文獻回顧 8
一、關鍵查核事項實驗研究 8
二、關鍵查核事項檔案研究 9
三、法國合理性評估(JOA)之研究結果 9
第三節 溝通關鍵查核事項成本效益 10
第三章 研究設計 12
第一節 研究模型 12
第二節 變數衡量 12
第三節 變數定義表 17
第四節 樣本選取與資料來源 19
第四章 研究結果 23
第一節 關鍵查核事項分析 20
第二節 敘述性統計 27
第三節 相關係數分析 29
第四節 迴歸結果分析 37
第五章 結論 43
參考文獻 47

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