臺灣博碩士論文加值系統

關鍵查核事項(Key Audit Matters)為會計師在查核財務報表時所認為對本期之財務報表最為重要之事項，會計師經專業判斷，且藉由關鍵查核事項，將其高查核風險的相關資訊傳達給預期使用者，以達成增進審計品質之效果。本研究以2019年至2020年上市上櫃公司作為樣本，探討不同產業在新冠病毒(COVID-19)疫情爆發之下對於查核報告揭露關鍵查核事項之影響，並進一步探討。實證結果顯示在新冠疫情爆發後，不管是電子業、服務業及其他產業之關鍵查核事項的字數及項目數都比新冠疫情爆發之前有顯著的下降，其可能為會計師在出具查核報告時，會因為疫情而傾向保守，因而在使用較少的關鍵查核事項之項目及字數。本研究後續針對產業更進一步地進行差異分析(Difference in Differences, DID)，結果發現無論是電子業、服務業及其他產業，在疫情爆發後會計師在出具查核報告時，關鍵查核事項之項目數及字數會顯著減少，但這三組產業之間之差異並不明顯。

Key Audit Matters are the matters that the accountants consider to be the most important to the financial statements of the current period when auditing the financial statements. The accountants make professional judgments, and through the key audit matters, the relevant information of the high audit risk will be communicated to the accountants. Expected users to achieve the effect of improving audit quality. This study uses listed publicly owned corporations from 2019 to 2020 as a sample to explore the impact of different industries on the disclosure of key audit items in audit reports under the outbreak of COVID-19, and to further explore. The empirical results show that after the outbreak of the new crown epidemic, the number of words and items of key audit items in the electronics industry, service industry and other industries has dropped significantly compared with before the outbreak of the new crown epidemic. Because of the epidemic, it tends to be conservative, so it uses fewer items and word counts of key check items. This study further conducts Difference in Differences Method (DID) analysis on industries. The results show that whether it is the electronics industry, service industry or other industries, when accountants issue audit reports after the outbreak, the number of key audit items and the word count will be significantly reduced, but the differences between the three groups of industries are not significant.

摘　要 i
ABSTRACT ii
誌 謝 iii
目錄 iv
表目錄 v
圖目錄 vi
壹、緒論 1
貳、文獻探討與研究假說 4
一、關鍵查核事項 4
二、全球性危機對產業之衝擊 5
三、新冠疫情對於全球之影響 6
參、研究方法 8
一、實證模型 8
二、變數定義 9
三、資料來源 10
肆、實證結果與分析 13
一、敘述性統計 13
二、相關性分析 17
三、迴歸分析 20
四、差異中之差異分析(Difference-in-Differences) 29
伍、結論與建議 34
參考文獻 35

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