臺灣博碩士論文加值系統

本研究以2016年至2021年之台灣上市（櫃）公司為研究對象，探討盈餘管理（Earning management, EM）對關鍵查核事項（Key Audit Matter; KAM）揭露之影響。實證結果發現，在考量會計師揭露關鍵查核事項之個人風格後，裁決性應計數絕對值（ABSDA）與KAM之揭露總字數及項目為顯著正相關；而在實質盈餘管理（REM）與KAM之揭露總字數、項目及每項平均字數為顯著負相關。在額外測試部分，探討盈餘管理對副簽會計師及主簽會計師與副簽會計師揭露KAM之影響。在副簽會計師迴歸分析中，僅在實質盈餘管理與KAM之項目達顯著負相關；在主簽及副簽會計師迴歸分析中，僅在實質盈餘管理與KAM之揭露總字數、項目及每項平均字數為顯著，裁決性應計數絕對值與其KAM均未達顯著水準，因此，可在額外測試結果得知，盈餘管理對會計師揭露KAM之影響，主要來自主簽會計師。

This study focuses on Taiwanese listed companies from 2016 to 2021, examining the impact of Earnings Management (EM) on the disclosure of Key Audit Matters (KAM).the empirical results found that, after considering the personal style of auditors in disclosing Key Audit Matters, the absolute value of discretionary accruals is significantly positively correlated with the disclosure words and items in the KAM, while the real earnings management is significantly negative correlated with the disclosure words, items and average number of words per item in the KAM. In the additional tests, probe the impact of earnings management on the disclosure of KAM by assistant auditor, principal auditor and assistant auditor. In the regression analysis of the assistant auditor, only the total number of items in real earnings management and KAM is significant negative correlated. The absolute value of discretionary accruals is not significant in KAM. In the regression analysis of the principal auditor and assistant auditor, only the total number of words, items, and average number of words per item in real earnings management and KAM are significant. The absolute value of discretionary accruals is not significant in KAM. Therefore, the additional test results indicate that the impact of earnings management on the disclosure of KAM, primarily comes from the principal auditor.

摘要 i
Abstract ii
目錄 iii
表目錄 iv
圖目錄 v
第壹章　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　研究架構 4
第貳章　文獻探討 6
第一節　關鍵查核事項之相關文獻 6
第二節　盈餘管理之相關文獻 9
第三節　盈餘管理與關鍵查核事項之關係 12
第參章　研究方法 14
第一節　資料來源及樣本取樣過程 14
第二節　實證模型 17
第三節　變數定義 19
第肆章　實證分析結果 28
第一節　敘述性統計 28
第二節　差異性檢定 30
第三節　相關係數分析 33
第四節　主要迴歸結果 37
第五節　額外測試 45
第伍章　結論 62
參考文獻 63

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