臺灣博碩士論文加值系統

本研究旨在探討過度自信經理人及審計委員會品質之良窳是否會影響公司關鍵查核事項之揭露，並以2016年至2021年台灣上市（櫃）公司為研究對象。實證結果顯示，當公司之經理人有過度自信之特質時，會使公司減少關鍵查核事項揭露之項數。在審計委員會品質特性個別指標方面，本研究發現審計委員會規模與關鍵查核事項揭露項數呈負相關，而審計委員會成員兼任其他公司獨立董事家數及審計委員會的開會次數皆與關鍵查核事項揭露項數呈正相關。換言之，本研究結果發現經理人過度自信與審計委員會部分品質會影響公司關鍵查核事項之揭露。

This study was conducted to analyse the influence of overconfident CEOs and the quality of audit committees on the key audit matters（KAM）disclosed in the audit reports of the Taiwan listed and over-the-counter（OTC）companies during the period 2016 to 2021.The empirical results show that when a company's managers are overconfident, it will reduce the number of the key audit matters （KAM）disclosure. Regarding the individual indicators of audit committee quality, the study found that the size of the audit committee was negatively correlated with the number of the key audit matters（KAM）disclosure, while the more audit committee members holding several directorships concurrently, and the more frequent meetings of the audit committee were positively correlated with the number of the key audit matters（KAM）disclosure. In other words, this study found that overconfidence of the managers and some of the quality of the audit committee affect the disclosure of key audit matters（KAM）.

目 錄 I
圖 目 錄 II
表 目 錄 III
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的與貢獻 2
第三節 研究流程與研究架構 3
一、研究流程 3
二、研究架構 4
第二章 文獻回顧與假說建構 5
第一節 關鍵查核事項 5
第二節 經理人過度自信 9
第三節 審計委員會品質 12
第三章 研究方法 16
第一節 實證模型與變數衡量 16
（一）應變數(KAM) 18
（二）實驗變數 18
（三）控制變數 19
第二節 資料來源與樣本選取 21
第四章 實證結果與分析 22
第一節 敘述性統計 22
第二節 相關分析 24
第三節 迴歸分析結果 27
第四節 敏感性分析 31
第五章 結論與建議 34
第一節 研究結論 34
第二節 研究限制與建議 35
參考文獻 36

圖 目 錄
圖1-1研究架構圖 4

表 目 錄
表3-1樣本篩選表 22
表4-1敘述性統計 23
表4-2相關係數表 25
表4-3經理人過度自信與關鍵查核事項揭露項數之迴歸結果29
表4-4經理人過度自信、審計委員會品質指標與關鍵查核事項揭露項數之迴歸結果 30
表4-5經理人過度自信、審計委員會品質指標與關鍵查核事項揭露項數之迴歸結果-採用次序羅吉斯迴歸模型 32
表4-6經理人過度自信、審計委員會品質指標與關鍵查核事項揭露項數之迴歸結果-採用卜瓦松迴歸模型 33

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