臺灣博碩士論文加值系統

自2008年金融危機以來，政府監管單位希望財務報告能揭露更多攸關且有用的資訊給使用者，我國上市櫃公司自2016年起之財務報告適用新式查核報告，查核報告中須揭露關鍵查核事項(Key Audit Matters，以下簡稱KAM),關鍵查核事項係會計師專業判斷，對受查公司當年度財務報表查核之重要事項，以提高查核的透明度。
本研究針對2016年至2019年上市櫃公司關鍵查核事項(KAM)之揭露及投資人情緒與企業價值之關聯性進行研究。實證結果發現，關鍵查核事項與企業價值呈顯著負相關,顯示關鍵查核項目數愈多，投資人對於公司的股價評估愈低. 投資人情緒的高低對於企業價值的評估並不顯著相關，而投資人情緒的反應會調節揭露關鍵查核事項(KAM)對企業股價攸關性」，本研究實證結果是支持此假說。

The government regulators have hoped that financial reports can reveal more relevant and useful information to users Since 2008 the financial crisis. Since 2016, the financial reports of listed OTC companies in my country are subject to a new type of audit report. The audit report must disclose key audit matters (hereinafter referred to as KAM), the KAM are the professional judgments of accountants, and the important matters in the audit of the current year's financial statements of the company under investigation to improve the transparency of the audit.
This paper focuses on the key audit matters (KAM) of listed OTC companies disclosure and research on the correlation between investor sentiment and corporate value. The empirical results show that the key audit items are significantly negatively correlated with the enterprise value, indicating that the more the number of key audit items, the lower the investor's evaluation of the company's stock price. The level of investor sentiment is not significantly related to the evaluation of enterprise value, while investment Emotional responses moderate the relevance of revealing Key Audit Matters (KAM) to corporate stock prices”, the results of this study support this hypothesis.

國立高雄科技大學(建工校區)研究所學位論文考試審定書 I
國立高雄科技大學學位論文著作權歸屬協議書 II
摘要 III
Abstract IV
誌謝 V
目錄 VI
表目錄 VII
圖目錄 VIII
第一章、緒論 1
第一節研究動機與目的 1
第二節 研究架構與流程 3

第二章、文獻探討 4

第三章、研究方法 8

第四章、實證結果與分析 10
第一節 敘述性統計 10
第二節 相關係數分析 12
第三節 迴歸分析 14
第四節 實證結果 18

第五章、結論與建議 19

參考文獻 21

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