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研究生:彭子桓
研究生(外文):PENG,TZU-HUAN
論文名稱:盈餘管理對揭露關鍵查核事項(KAM)資訊之影響
論文名稱(外文):The Impact of Earnings Management on Information Disclosure on Key Audit Matters'
指導教授:李合龍李合龍引用關係謝宛庭謝宛庭引用關係
指導教授(外文):LI,HE-LONGHSIEH,YUAN-TING
口試委員:李合龍謝宛庭吳清在羅正忠
口試委員(外文):LI,HE-LONGHSIEH,YUAN-TING
口試日期:2021-05-18
學位類別:碩士
校院名稱:國立高雄科技大學
系所名稱:會計資訊系
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:2021
畢業學年度:109
語文別:中文
論文頁數:45
中文關鍵詞:新式查核報告關鍵查核事項盈餘管理
外文關鍵詞:New audit reportKey Audit Matters (KAMs)Earnings managment
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  • 下載下載:10
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企業擅長利用盈餘管理方式操縱財務報表之損益,容易讓財報使用者獲取偏差、不實之資訊,進而迫害利害關係人之權益,自我國金融危機爆發後產生審計公報第58號,規定會計師需於審計查核報告中揭露關鍵查核事項,希望以此降低財報使用者的資訊不對稱。本研究欲針對企業利用裁決性應計數操縱盈餘管理是否能反應於會計師揭露之關鍵查核事項之字數。實證結果顯示,企業利用裁決性應計數操縱盈餘管理對揭露關鍵查核事項之項數呈顯著正相關;並區分裁決性應計數正負數進行研究分析,實證結果顯示,正向盈餘管理相較於負向盈餘管理具有較高的關鍵查核事項之字數,正的裁決性應計數與揭露關鍵查核事項之字數呈顯著正相關。因此,企業操縱盈餘管理,是會反應於會計師揭露之關鍵查核事項中。
The company is good at manipulating the profit and loss of financial statements by using earning management, allowing users to obtain wrong and inaccurate information, thereby persecuting interested parties. The new Statement on Auditing Standard No. 58 in Taiwan is generated due to Financial Crisis. In the Statement, accountants have to apply their professional judgement to disclose Key Audit Matters (KAMs) in the audit reports, Therefore, the increase of the information of corporate value can be expected by the reduction of information asymmetry between users of financial statements and auditors in this new regulation. The empirical results indicate that the discretionary accrual is significantly and positively related to word count of KAMs. Distinguish between positive and negative directions of discretionary accrual. The empirical results indicate that the positive earnings management has a higher number of Key Audit Matters word count than negative earnings management. The positive discretionary accrual is significantly and positively related to word count of KAMs. Thus, the manipulation of earnings management by company is reflected in the Key Audit Matters by accountants.
目錄
摘要 i
ABSTRACT ii
誌謝 iii
表目錄 v
圖目錄 vi
壹、緒論 1
1.1研究背景與動機 1
1.2研究目的 3
1.3研究架構與流程 4
貳、文獻探討及研究假說 6
2.1新式查核報告及關鍵查核事項之起源 6
2.2關鍵查核事項 8
2.3盈餘管理相關文獻 10
參、研究方法 14
3.1樣本選取與資料來源 14
3.2 模型設計 16
3.3 變數定義 17
肆、實證結果與分析 20
4.1敘述性統計 20
4.2相關性分析 21
4.3迴歸分析 23
4.4 敏感性分析 27
伍、結論與建議 32
參考文獻 34
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