(3.238.99.243) 您好!臺灣時間:2021/05/15 19:44
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:王惠津
研究生(外文):WANG, HUEI-JIN
論文名稱:關鍵查核事項對上市櫃公司年度財務報告公告時點影響之實證研究
論文名稱(外文):Effect of Key Audit Matters on Timeliness of Annual Report : Evidence from Taiwan Listed and OTC Companies
指導教授:歐進士歐進士引用關係黃劭彥黃劭彥引用關係
口試委員:薛敏正鄭揚耀吳貞慧卓佳慶
口試日期:2020-10-14
學位類別:博士
校院名稱:國立中正大學
系所名稱:會計與資訊科技研究所
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:109
語文別:中文
論文頁數:48
中文關鍵詞:新式查核報告關鍵查核事項帳戶層級風險關鍵查核事項整體營運層級風險關鍵查核事項年度財務報告公告時點
外文關鍵詞:Extended Audit ReportKey Audit Mattersaccount-level-risk KAMentity-level-risk KAMTimeliness of Annual Report
相關次數:
  • 被引用被引用:0
  • 點閱點閱:143
  • 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:0
本研究目的在於探討關鍵查核事項對上市櫃公司年度財務報告公告時點影響。本文先以2013年至2019年上市(櫃)公司為分析標的,並以財務報表公告截止日與公開資訊觀測站所公告之「申報時點」的時間落差推算財務報告公告時間落差程度,據以檢視相較於新式查核報告實施前,新式查核報告實施後是否影響上市(櫃)公司財務報告公告時點。接續,進一步要求上市(櫃)公司實施關鍵查核事項,2016年上市(櫃)公司實施關鍵查核事項、帳戶層級風險關鍵查核事項、整體營運層級風險關鍵查核事項項目數及字數是否亦對財務報告公告時點產生影響。實證結果顯示,相較於新式查核報告實施前,新式查核報告實施上市(櫃)公司有提前公告財務報告之情形,表示新式查核報告實施促使會計師提前規劃審計相關的工作,以利上市(櫃)公司財務報表兼顧及時性與透明度等特性。另,關鍵查核事項項目數及字數、整體營運層級風險關鍵查核事項項目數及字數與上市(櫃)公司財務報告公告時點顯著負相關,表示關鍵查核事項、整體營運層級風險關鍵查核事項項目數及字數較多者,會使上市(櫃)公司財務報告較晚公告,並隱涵了會計師為促使上市(櫃)公司財務報表兼顧及時性與透明度提前規劃審計相關的工作。此外,在投資者注意力有限的情況下,上市(櫃)公司關鍵查核事項項目數較多、整體營運層級風險關鍵查核事項項目數及字數較多,會選擇於假日公告財務報告,以避免成為投資者注意及媒體報導焦點,進而對公司有所影響。本研究實證結果與之前研究財務報告較晚公告也會因為法律或規範的實施而有所改變呈現一致性的結論,並可供政策制定者提升關鍵查核事項內涵規範參考。
The purpose of this study is to explore the effect of key audit matters on the timeliness of annual report. We first analyzed our target, which is the Taiwan Stock Exchange Corporation (hereinafter referred to as TWSE) and the Taipei Exchange (hereinafter referred to as TPEx) listing companies from 2013 to 2019, and calculated the financial report delay from the time difference between the deadline of the announcement of the financial statements and the “declaration time point” announced by the Market Observation Post System to check whether the implementation of key audit matters will affect the timing of publishing the financial reports of the TWSE(TPEx) listed companies. Next, the TWSE(TPEx) listed companies were further required to implement the key audit matters. Then, we further explored whether the number of items and word counts in the key audit matters, the account-level-risk KAM, and the entity-level-risk KAM of the TWSE(TPEx) listed companies in 2016 also have an impact on the timing of publishing the financial reports. The empirical results show that comparing with the annual financial reporting without the implementation of the extended audit reports, TWSE(TPEx) listed companies publish the financial reports earlier after implementing the extended audit reports. It showed that implementing the extended audit reports pushes the accountants to plan the jobs about audit in advance to make the financial reports of TWSE(TPEx) listed companies immediate and transparent. On the other hand, the number of items and word counts in the key audit matters and the number of items and word counts in the entity-level-risk KAM have negative correlation with the timing about the announcement of the financial reports of TWSE(TPEx) listed companies. It shows that those TWSE(TPEx) listed companies which have more items and word counts in key audit matters announce the financial reports late. Meanwhile, it implies that the accountants plan the audit related jobs in advance to make the financial reports of TWSE(TPEx) listed companies have both immediacy and transparency. In addition, with limited investor attention, TWSE(TPEx) listed companies have a large number of items and entity-level-risk KAM word counts on key audit matters and will choose to publish financial reports on holidays to avoid becoming the focus of investors and media reports, which would further affect the companies. This empirical result is consistent with the previous study that the delayed financial reports are result from the impact of the new system. The result can also be used by policy makers to improve the reference of key audit matters.
第一章 緒論 1
第二章 文獻探討與假說發展 5
2.1 關鍵查核事項 5
2.2 年度財務報告公告時點 6
2.3 會計師查核報告與年度財務報告公告時點關聯性 7
第三章 研究設計 11
3.1 變數定義 11
3.2 實證模型 15
3.3 資料來源 18
第四章 實證結果 19
4.1 關鍵查核事項項目數(字數)及百分比統計 19
4.2 敘述性統計 22
4.3 變數相關係數 24
4.4 單變量分析 27
4.5 迴歸結果 28
4.6 額外測試 33
第五章 結論與建議 44
5.1 研究結論 44
5.2研究研究建議與限制 45
參考文獻 46

中文部分:
丁雅貞,2003,羅吉斯迴歸模型的變數選取問題,國立臺北大學統計學系碩士論文。
李宜雯,2011,資訊揭露─證券市場的防腐劑,證券暨期貨月刊,29卷(11期):頁5-22。
邱垂昌與黃秀姿,2006,自願設立獨立董事、關係人交易與公司價值關聯性之研究:代理理論與訊號發射理論之比較,Asian Journal of Management and Humanity Sciences,1卷(3期):頁379-403。
林有志、黃劭彥、辛宥呈、施志成,2007,我國上市公司半年報申報時間落差特性之研究,當代會計,8卷(1期):頁85-112。
范宏書、林彥廷、陳慶隆,2013,財務會計準則第35號公報與財務報表公佈時效性,臺大管理論叢,23卷(2期):頁97-131。
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,34卷(9期):頁30-41。
馬秀如,2017,關鍵查核事項!?以T公司員工收賄為例,會計研究月刊,(375期):頁94-100。
高啟仁,2010,提升我國財務資訊公告申報及時性─談新修正證券交易法第36條,證券暨期貨月刊,28卷(9期):頁17-23。
張森河、黃劭彥、王登仕、康照宗,2018,經理人過度自信與審計能力對自結盈餘資訊接露決策的影響,管理與系統,25卷(2期):頁145-188。
許書偉、江承霖,2017,媒體報導、投資者注意力與財務報告申報資訊內涵,會計審計論叢,7卷(1期):頁75-103。
黃仲豪,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,證券暨期貨月刊,34卷(9期):頁5-14。
黃劭彥、盧正宗、林琦珍、林麗琦,2010,會計師簽發繼續經營疑慮審計意見對財務報表公告時間落差之影響,當代會計,11卷(1期):頁79-114。
熊杏華、王若蓮、陳雅馨,2015,ERP系統導入與財報揭露時距之關聯性研究,朝陽商管評論,14卷(2期):頁21-36。
蔡彥卿,1995,公司財務報告時效性之實證研究─違反證券交易法之探討,臺大管理論叢,6卷(1期):頁25。

英文部分:
Amin, K., Eshleman, J. D., & Feng, C. (2018). The effect of the SEC's XBRL mandate on audit report lags. Accounting Horizons, 32(1), 1-27.
Asbahr, K., & Ruhnke, K. (2019). Real effects of reporting key audit matters on auditors' judgment and choice of action. International Journal of Auditing, 23(2), 165-180.
Azami, Z., & Salehi, T. (2017). The relationship between audit report delay and investment opportunities. Eurasian Business Review, 7(3), 437-449.
Bamber, E. M., Snowball, D., & Tubbs, R. M. (1989). Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. Accounting Review, 64(2), 285-299.
Bédard, J., Gonthier-Besacier, N., & Schatt, A. (2019). Consequences of expanded audit reports: Evidence from the justifications of assessments in France. Auditing: A Journal of Practice & Theory, 38(3), 23-45.
Chambers, A. E., & Penman, S. H. (1984). Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22(1), 21-47.
Cordoş, G.-S., & Fülöp, M.-T. (2015). Understanding audit reporting changes: introduction of Key Audit Matters. Accounting and Management Information Systems, 14(1), 128-152.
Davies, B., & Whittred, G. P. (1980). The association between selected corporate: attributes and timeliness in corporate: reporting: further analysis. Abacus, 16(1), 48-60.
DellaVigna, S., & Pollet, J. M. (2009). Investor inattention and Friday earnings announcements. The Journal of Finance, 64(2), 709-749.
Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics, 44(1-2), 193-223.
Dyer, J. C., & McHugh, A. J. (1975). The timeliness of the Australian annual report. Journal of Accounting Research, 13(2), 204-219.
Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 57(3), 486-508.
Gold, A., & Heilmann, M. (2019). The consequences of disclosing key audit matters (KAMs): A review of the academic literature. Maandblad voor accountancy en bedrijfseconomie, 93(1/2), 5-14.
Gold, A., Heilmann, M., Pott, C., & Rematzki, J. (2020). Do key audit matters impact financial reporting behavior? International Journal of Auditing, 24, 232-244.
Gutierrez, E., Minutti-Meza, M., Tatum, K. W., & Vulcheva, M. (2018). Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies, 23(4), 1543-1587.
Herdjiono, M. V. I., & Sutanti, N. (2018). Determinants of audit delay: evidence from manufacturing sector of Indonesia. Audit Financiar, 3(151), 373-381.
Hirshleifer, D., & Teoh, S. H. (2003). Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics, 36(1-3), 337-386.
Knechel, W. R., & Sharma, D. S. (2012). Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre-and post-SOX audit report lags. Auditing: A Journal of Practice & Theory, 31(4), 85-114.
Köhler, A., Ratzinger-Sakel, N., & Theis, J. (2020). The effects of key audit matters on the auditor’s report’s communicative value: Experimental evidence from investment professionals and non-professional investors. Accounting in Europe,17(2), 105-128.
Lee, H. Y., Mande, V., & Son, M. (2015). Are earnings announced early of higher quality? Accounting & Finance, 55(1), 187-212.
Lennox, C., Schmidt, J., & Thompson, A. (2019). Are expanded audit reports informative to investors? Evidence from the UK. Working Paper. University of Southern California, University of Texas at Austin, and University of Illinois at Urbana-Champaign.
Lin, C., Hsu, S., Chou, P.-L., Chao, Y.-Y., & Li, C.-W. (2020). The effects of directors’ and officers’ liability insurance on key auditing matters. Emerging Markets Finance and Trade, 56(5), 977-1002.
Maijoor, S., & Vanstraelen, A. (2012). Research opportunities in auditing in the EU, revisited. Auditing: A Journal of Practice & Theory, 31(1), 115-126.
Mitra, S., Song, H., & Yang, J. S. (2015). The effect of Auditing Standard No. 5 on audit report lags. Accounting Horizons, 29(3), 507-527.
Mutiara, Y. T., Zakaria, A., & Anggraini, R. (2018). The influence of company size, company profit, solvency and CPA firm size on audit report lag. Journal of Economics Finance and Accounting, 5(1), 1-10.
Ng, P. P., & Tai, B. Y. (1994). An empirical examination of the determinants of audit delay in Hong Kong. The British Accounting Review, 26(1), 43-59.
Panigrahi, D. (2019). Validity of Altman’s ‘Z’Score Model in Predicting Financial Distress of Pharmaceutical Companies. NMIMS Journal of Economics and Public Policy, 4(1), 65-73.
Pinto, I., & Morais, A. I. (2019). What matters in disclosures of key audit matters: Evidence from Europe. Journal of International Financial Management & Accounting, 30(2), 145-162.
Sierra-García, L., Gambetta, N., García-Benau, M. A., & Orta-Pérez, M. (2019). Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom. The British Accounting Review, 51(3), 227-240.
Sneller, L., Bode, R., & Klerkx, A. (2017). Do IT matters matter? IT-related key audit matters in Dutch annual reports. International Journal of Disclosure and Governance, 14(2), 139-151.
Sultana, N., Singh, H., & Van der Zahn, J. L. M. (2015). Audit committee characteristics and audit report lag. International Journal of Auditing, 19(2), 72-87.
Trueman, B. (1990). Theories of earnings-announcement timing. Journal of Accounting and Economics, 13(3), 285-301.
Wiyantoro, L., & Usman, F. (2018). Audit tenure and quality to audit report lag in banking. European Research Studies Journal, 21(3), 417-428.
Zmijewski, M. E. (1984). Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research, 22, 59-82.

QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top