臺灣博碩士論文加值系統

我國自2016年起上市(櫃)公司開始實施新式查核報告，其中關鍵查核事項，在透過會計師依其專業判斷提供給資訊使用者更攸關之資訊。本研究主要探討會計師專精與查核經驗對關鍵查核事項揭露數量多寡之影響分析。實證結果如下：(1)相較於非產業專精之會計師，產業專精之會計師所揭露之關鍵查核事項項目較多。(2)會計師查核經驗之高低，與其所揭露之關鍵查核事項目未具有相關性。最後，(3)會計師屬產業專精且高查核經驗，其所揭露之關鍵查核事項項目亦較多。

Starting from 2016, listed companies in Taiwan are required to prepare a new type of audit report called “expanded audit report”. The key audit matters in this type of report can reveal information that is more relevant to the target readers based on accountants’ professional judgment. This study aims at examining how accountants’ industry specialization and audit experience can impact the amounts of key audit matters they disclose. The empirical results show that: (1) compared to accountants with low level of industry specialization, accountants with high level of industry specialization tend to disclose more key audit matters; (2) there is no correlation between the amounts of key audit matters disclosed and the level of audit experience of accountants; and (3) if the accountants have high level of industry specialization and audit experience, they tend to disclose more key audit matters.

摘要 i
Abstract ii
誌謝 iii
目錄 iv
圖目錄 vii
第一章 緒論 1
第一節 研究動機及目的 1
第二節 研究架構 3
第三節 本研究之流程 4
第二章 文獻探討與假說建構 5
第一節 審計品質 5
第二節 產業專精、查核經驗與關鍵查核事項 6
第三節 研究假說 11
第三章 研究方法 13
第一節 資料來源與樣本選樣 13
第二節 模型建立與變數衡量 15
第三節 變數衡量與定義 16
第四章 實證結果與分析 19
第一節 敘述性統計 19
第二節 相關係數分析 21
第三節 迴歸分析 23
第五章 結論與建議 26
第一節 研究結論 26
第二節 研究限制與建議 26
參考文獻 27
中文文獻 27
英文文獻 28

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