我國因金融風暴後所產生的審計準則公報第 58號，其規定會計師須以專業能力判斷而揭露關鍵查核事項於會計師審計查核報告，期望藉由減少財報使用者與審計人員間的資訊不對稱，以增加企業之資訊價值。本研究利用 Ohlson 模型檢驗審計查核報告中揭露的關鍵查核事項之項數，是否對上市櫃公司的股價、每股盈餘及權益帳面產生影響。實證結果顯示，揭露的關鍵查核事項之項數對企業的股價和每股盈餘會呈顯著負相關；而揭露之關鍵查核事項之項數對企業之權益帳面會呈顯著正相關，降低權益帳面對於企業價值之攸關性。因此，關鍵查核事項之項數愈多能提升每股盈餘對企業價值之攸關性 。

　　The new Statement on Auditing Standard No. 58 in Taiwan is generated due to Financial Crisis. In the Statement, accountants have to apply their　professional judgement to disclose Key Audit Matters (KAMs) in the audit reports. Therefore, the increase of the information of corporate value can be expected by the reduction of information asymmetry between users of financial statements and auditors in this new regulation. The Ohlson model is applied in the study to examine whether the KAMs’ number has impact on corporate’s share price, earnings per share and book value per share. The empirical results indicate that the number of KAMs is significantly and negatively related to corporate share price and earnings per share. And the numbers of KAMs are significantly and positively related to book value per share of corporate. It also decline relevance of corporate value for book value per share. Last, the results show that the more number of KAMs is disclosed, the more corporate value for earnings per share can be increased.

目錄

中文摘要 　i
Abstract ii
誌謝　　　iii
目錄　　　iv
表目錄　　v
圖目錄　　vi

壹、緒論
1.1 研究背景與動機 　　　1
1.2 研究目的 　　　　　　2
1.3 研究架構與流程 　　　3

貳、文獻探討與假說發展
2.1新式審計查核報告及關鍵查核事項之起源 5
2.2關鍵查核事項 　　　　　　7
2.3關鍵查核事項之文獻 　　　9
2.4關鍵查核事項之價值攸關性 10
2.5企業價值之攸關性 　　　　12
2.6關鍵查核事項與企業價值之攸關性 12

参、研究方法
3.1樣本選取與資料來源 14
3.2研究模型 16

肆、實證結果分析
4.1 敘述性統計 21
4.2 相關性分析 22
4.3 迴歸結果分析 23

伍、敏感性分析
5.1以關鍵查核事項之中位數分組 27
5.2區分傳統產業、高科技產業、服務業及其他產業 30

陸、結論
與建議 34
參考文獻　37

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