臺灣博碩士論文加值系統

我國於2016年4月發布第58號「查核報告中關鍵查核事項之溝通」審計準則公報，透過查核報告讓投資人得以瞭解在本期查核中會計師重度關注之事項，藉以強化外部審計品質提升查核報告之透明度與決策攸關性；過去研究認為企業資訊揭露程度與資訊揭露品質愈高，愈能協助投資人精確評估，進而增加投資人對資本市場的信心；但查核報告的變革是否提升資訊揭露品質，進而影響企業股價仍有待時間的驗證。
本研究採用Ohlson (1995)權益評價模式，以2016年至2018年我國上市(櫃)公司為研究對象進行分析。本研究旨在探討公司使用新式查核報告後，關鍵查核事項索引對會計資訊價值攸關性之影響。實證結果發現：(1)我國上市(櫃)公司股價不會受「關鍵查核事項」及「關鍵查核事項索引」項，產生直接影響效果。(2)公司揭露關鍵查核事項索引(KAM-DIS)，對公司盈餘的價值攸關性有良性加分效果。(3) 我國上市(櫃)公司揭露關鍵查核事項索引，其公司盈餘與帳面價值間之價值攸關性具有替代效果。

In 2016, ROC issued the Statement of Audit Standard(SAS) No. 58 on "Communication of Key Audit Matters in the Audit Report", which stipulates that accountants are required to disclose key audit matters (Key Audit Matter in accordance with their professional judgment) in the hope of enhancing the transparency and transparency of the inspection and the value of communication; In turn, the impact on the company's share price is still to be verified by time.
This study uses the Ohlson’s model of equity evaluation (1995), and analyzes the listed (cabinet) companies in ROC from 2016 to 2018. The purpose of this study is to explore the impact of the index of key audit matters on the value of accounting information after the company uses the new check report. Empirical results show that: (1) ROC's listed (cabinet) company share price will not be subject to " key audit matters " and " key audit matters index" items, have a direct impact. (2) The Company discloses the key audit matters index (KAM-DIS), which has a benign bonus effect on the value of the company's surplus. (3) ROC's listed (cabinet) companies reveal the index of key audit matters, the company's surplus and book value between the value of the value of the substitution effect.

目 錄
摘要 III
Abstract IV
致 謝 V
表 目 次 VIII
圖 目 次 VIII
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的 4
第四節 研究流程 4
第二章 文獻探討與假說設定 7
第一節 關鍵查核事項 7
第二節 股權價值評價之相關文獻 12
第三節 揭露關鍵事項索引與公司股價之關聯 13
第三章 研究方法 16
第一節 研究對象、研究期間及資料來源 16
第二節 研究變數衡量及實證模型 17
第四章 實證結果分析 20
第一節 各變數敘述性統計 20
第二節 相關係數分析 22
第三節 迴歸分析 25
第四節 敏感性測試 29
第五章 結論與建議 31
參考文獻 33

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