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研究生:王成瑄
研究生(外文):WANG, CHENG-HSUAN
論文名稱:關鍵查核事項與財務報表可比性之關聯性研究
論文名稱(外文):The Relationship between Key Audit Matters and Financial Statement Comparability
指導教授:謝永明謝永明引用關係
指導教授(外文):HSIEH, YUNG-MING
口試委員:齊德彰廖益興
口試委員(外文):CHI, DER-JANGLIAO, YI-HSING
口試日期:2020-06-05
學位類別:碩士
校院名稱:東吳大學
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:2020
畢業學年度:108
語文別:中文
論文頁數:45
中文關鍵詞:關鍵查核事項財務報表可比性審計品質財報品質
外文關鍵詞:Key Audit Matters(KAMs)Financial statement comparabilityAudit qualityFinancial reporting quality
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由於2008年發生金融危機,各界開始出現對於舊式查核報告的批評聲浪,報告使用者對於查核報告之公信力逐漸失去信心,故IAASB開始重新審視查核報告對資本市場帶來的效益並進行改革,於2015年正式發佈ISA700「財務報表之查核報告」及ISA701「會計師查核報告中溝通關鍵查核事項」,要求會計師對於公開發行公司之查核報告中須揭露關鍵查核事項及因應之查核程序。而我國為與國際接軌,金融監督管理委員會亦規定上市(櫃)公司自2016年開始適用新式查核報告準則之規定。
本研究以2016年至2018年排除金融業之上市(櫃)公司為研究樣本,並依照De Franco et al.(2011)之模型作為衡量財報可比性之指標,探討關鍵查核事項與財務報表可比性之關聯性,分別檢驗關鍵查核事項有無揭露金額、關鍵查核事項揭露項目數量以及查核意見類型是否會影響財務報表可比性。研究結果指出,關鍵查核事項有揭露金額與財報可比性呈現顯著正相關,但關鍵查核事項揭露數量與查核意見類型對於財報可比性則不具有顯著關係,進一步檢驗關鍵查核事項有無揭露金額及查核意見類型之交乘項對於可比性呈顯著正相關,而關鍵查核事項揭露數量及查核意見類型之交乘項對可比性則無顯著相關。
Due to the 2008 financial crisis, many financial institutions had their doubt about the credibility of traditional audit report, while audit report users lost their confidence. Therefore, the International Auditing and Assurance Standards Board (IAASB) decided to re-examine the benefits of the audit report on the capital market and reformed itself, issuing ISA700“Accounting Review Report”and ISA701“Communicating Key Audit Matters in the Independent Auditor’s Report”since 2015, in which auditors are required to disclose the Key Audit Matters(KAMs) with audit procedure in the listed company’s audit report. To keep pace with international standards, the Financial Supervisory Commission in Taiwan has also stipulated that listed companies apply a new inspection report since 2016.
This study uses the data of Taiwan listed companies from 2016 to 2018 as the sample. We then examine the relationship between KAMs and financial statement comparability. The result indicates that the disclosure amounts of KAMs are significantly correlated with financial statement comparability. However, there is no significant relationship between the number of KAMs and financial statement comparability, neither does the type of audit opinion. We further examine the interaction between disclosure amounts of KAMs and the type of audit opinion has a significant positive correlation with financial statement comparability.
目錄
摘要 I
Abstract II
目錄 III
表目錄 IV
圖目錄 V
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 研究結構與流程 4
第二章 文獻探討 6
第一節 關鍵查核事項 6
第二節 財務報表可比性 10
第三節 關鍵查核事項審計品質與財報品質 13
第三章 研究方法 14
第一節 研究假說之建立 14
第二節 財報可比性實證模型 18
第三節 實證模型建立與變數定義 20
第四節 樣本選取與資料來源 26
第四章 實證結果與分析 29
第一節 敘述性統計分析 29
第二節 相關係數分析 32
第三節 迴歸結果分析 35
第五章 結論與建議 39
第一節 研究結論 39
第二節 研究限制與建議 41
參考文獻 42
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