臺灣博碩士論文加值系統

我國金管會於2016年發布審計準則公報第58號「查核報告中關鍵查核事項之溝通」，要求會計師對上市(櫃)公司財務報表之查核報告中溝通關鍵查核事項(Key Audit Matter)，讓投資人及其他利害關係人能更瞭解受查者公司之重要財務狀況及資訊，期望能透過關鍵查核事項的揭露，改善查核報告的透明度，並提升整體的查核品質。本研究針對國內2016年和2017年上市(櫃)公司之資料探討關鍵事項的實施與企業盈餘管理的關聯性，並探討在財報附註揭露提到關鍵查核事項是否對企業盈餘管理產生影響。本文之實證果發現，關鍵查核事項對於企業盈餘管理並沒有顯著的影響，但是在財務報告附註揭露中提到關鍵查核事項時，企業透過裁決性應計數操弄盈餘管理的程度較低。

The Financial Supervisory Commission R.O.C(Taiwan) released SAS NO.58「Communicating Key Audit Matters in the Independent Auditors Report」in 2016. SAS NO.58 required auditors to disclose Key Audit Matters in the audit report of the listed company’s financial statements. Using the information, investors and other stakeholders can be better understand the important financial status and information. It can be expected to improve the transparency of the audit report through the disclosure of key matters, and to improve the overall audit quality. This study explores the relationship between key audit matters and corporate earnings management in the 2016 and 2017 listed companies. And explores whether the key audit matters mentioned in the notes to financial reports have an impact on corporate earnings management. The empirical results show that the key audit matters have no significant impact on corporate earnings management, but when the key auditing matters are mentioned notes to financial reports, the degree of corporate manipulation through earnings management is low.

中文摘要 i
英文摘要 ii
致謝 iii
目錄 iv
圖表目錄 v
第一章 緒論
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
第二章 文獻探討
第一節 新式查核報告之沿革 5
第二節 盈餘管理 6
第三節 關鍵查核事項 9
第四節 關鍵查核事項、財報附註揭露對企業盈餘品質的影響 11
第三章 研究方法
第一節 研究期間與資料來源 13
第二節 研究模型 13
第三節 變數定義與衡量 14
第四章 實證結果與分析
第一節 敘述統計量 17
第二節 相關係數分析 20
第三節 迴歸結果分析 22
第四節 進一步分析 24
第五章 結論與建議
第一節 研究結論 31
第二節 研究建議與限制 32
參考文獻 33
附錄 36

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