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題名 審計委員會特性與新式查核報告揭露透明度之關聯性研究
On the association between audit committee and the transparency of expanded auditor report
作者 李孟庭
Lee, Meng Ting
貢獻者 陳宇紳
李孟庭
Lee, Meng Ting
關鍵詞 新式查核報告
審計委員會
關鍵查核事項
expanded audit report
audit committee
key audit matter
日期 2017
上傳時間 8-Feb-2017 16:32:38 (UTC+8)
摘要 自金融風暴以來，公司投資者及其他利害關係人認為以往千篇一律之查核報 告形式已不再符合需求，開始要求會計師能提供更攸關且更深入之資訊。為符合利害關係人之期待及需求，會計師查核報告正歷經長久以來最重大的改變。英國 財務報告理事會(Financial Reporting Council)於2013年率先發佈新的會計師查核報告準則，對會計師查核報告格式與要素之重大改革作出回應。新式查核報告中， 影響層面最廣為要求會計師於查核報告中溝通關鍵查核事項(Key Audit Matter)， 其主要目的在於讓會計師面臨的查核風險與專業判斷能更透明的呈現出來，強化 投資人對受查者財務資訊的信心。規範中強調會計師與治理單位之溝通，因此， 作為治理單位中與會計師溝通並處理會計原則使用爭議之審計委員會，其重要性 不言可喻。綜上，本研究探討審計委員會特性與新式查核報告中針對關鍵查核事 項揭露透明度之關聯性，根據實證結果，審計委員會獨立性確實有助於提升會計 師於查核報告揭露之透明度，且當樣本公司為由非四大會計師事務所查核、高股 價淨值比及非金融產業時，效果更加明顯。
參考文獻 Abbott, L., S. Parker, G. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23(1): 69–87.
Abbott L., S. Parker, G. Peters, K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory 22 (2): 1–5.
Abraham, S. and P. Cox. 2007. Analysing the determinants of narrative risk information in UK FTSE 100 annual reports. The British Accounting Review 39 (3):227-248.
Anderson, R. C., S. A. Mansi, and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics 37 : 315–342
Backof, A., K. Bowlin, and B. Goodson. 2014. Mandatory emphasis paragraphs, clarifying language, and juror assessments of auditor liability. Working paper, University of Virginia and The University of Mississippi.
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and T. L. Neal. 2009. The audit committee oversight process. Contemporary Accounting Research 26(1):65–122.
Bédard, J., S. M. Chtourou and L. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice and Theory 23 (2): 13-35.
_______, P. Coram, R. Espahbodi, and T. J. Mock. 2016. Does recent academic research support changes to audit reporting standards? Accounting Horizons 30(2): 255-275.
Boolaky, P. K., and R. Quick. 2016. Bank directors` perceptions of expanded auditor`s reports. International Journal of Auditing 20(2):158–174.
Botosan, C. 1997. Disclosure Level and the Cost of Equity Capital. The Accounting Review 72(3): 323-349.
Brasel, K., M. Doxey, J. Grenier, and A. Reffett. 2016. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review 91 (5): 1345–1362.
Bruynseels, L., and E. Cardinaels. 2014. The audit committee: Management watchdog or personal friend of the CEO? The Accounting Review 89 (1): 113–145.
Cade, N. and F. Hodge. 2014. The effect of expanding the audit report on managers` communication openness. Working paper, University of Washington.
Carcello, J. , D. Hermanson, T. Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research19(3) : 365–384.
_______, and T. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75(4): 453-467.
_______, and _______. 2003. Audit Committee Characteristics and Auditor Dismissals following “New” Going‐Concern Reports. The Accounting Review: 78(1): 95-117.
Christensen, B. E., S. M. Glover, and C. J. Wolfe. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors’ decision to invest? Auditing: A Journal of Practice & Theory 33 (4): 71–93.
Cohen, J. R., L. M. Gaynor, G. Krishnamoorthy, and A. Wright. 2011. The impact on auditor judgments of CEO influence on audit committee independence. Auditing: A Journal of Practice & Theory 30 (4): 129–147.
_______, G. Krishnamoorthy, and A. Wright. 2010. Corporate governance in the post-Sarbanes-Oxley Era: Auditors’ experiences. Contemporary Accounting Research 27 (3): 751–786.
Collier, P., and A. Gregory. 1996. Audit committee effectiveness and the audit fee. The European Accounting Review 5(2): 177-198.
Conyon, M.J., and L. He. 2011. Executive compensation and corporate governance in China. Journal of Corporate Finance 17(4): 1158–75.
DeFond, M.L., R. N. Hann, and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research 43: 153–194.
_______, and J. Jiambalvo. 1991. Incidence and Circumstances of Accounting Errors. The Accounting Review 66(3): 643-655.
_______, and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2): 275–326.
DeZoort, F., and S. Salterio. 2001. The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members` judgments. Auditing: A Journal of Practice and Theory 20 (2): 31-47.
Dhaliwal, D., V. Naiker, and F. Navissi. 2006. Audit committee financial expertise, corporate governance and accruals quality: An empirical analysis. Working Paper: University of Arizona.
_______,_______, and _______. 2010. The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research 27(3): 787-827.
Dye, R. 1993. Auditing standards, legal liability and auditor wealth. Journal of Political Economy 101: 887-914.
Eng, L., Y. Mak. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22: 325–345.
Fama, E.F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88: 288-307.
_______, and M. C. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26 (2): 301-325.
Fisher, T., and S. Deans. 2014. New UK Auditor`s Reports Update. Citigroup Research.
Financial Reporting Council (FRC). 2007. Discussion Paper - The Auditor’s Report: A Time for Change? London, UK.
_______. 2012. The UK Corporate Governance Code. Revised September 2012.
_______. 2013a. Consultation Paper - Revision to ISA (UK and Ireland) 700 Requiring the auditor’s report to address risks of material misstatement , materiality and a summary of audit scope. London, UK.
_______. 2013b. International Standard on Auditing (UK and Ireland) 700 The independent auditor ’s report on financial statements. London, UK.
_______. 2015. Extended Auditor’s Reports - A review of experience in the first year. London, UK.
_______. 2016. Extended Auditor’s Reports: A Further Review of Experience. London, UK.
Gimbar, C., B. Hansen, and M. E. Ozlanski. 2016. The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. The Accounting Review 91(6): 1629-1646.
Goodwin, J., and J.L. Seow. 2002. The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore. Accounting and Finance 42(3): 195-224.
Gul, F., and S. Leung. 2004. Board leadership, outside directors expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy 23: 351–379.
Gutierrez, E., M. Minutti-Meza, K. Tatum, and M. Vulcheva. 2016. Consequences of Changing the Auditor`s Report: Evidence from the U.K. Available at SSRN: https://ssrn.com/abstract=2741174
Hackston, D., and M.J. Milne. 1996. Some Determinants of Social and Environmental Disclosures in New Zealand Companies. Accounting, Auditing & Accountability Journal 9(1): 77–108.
Hayn, C. 1995. The information content of losses. Journal of Accounting and Economics 20: 125-153.
Healy, P., and K. Palepu. 2001 Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature. Journal of Accounting & Economics 31: 405-440.
Hoitash, U., R. Hoitash, and J. Bédard. 2009. Corporate governance and internal control over financial reporting: A comparison of regulatory regimes. Accounting Review 84(3): 839–867.
International Auditing and Assurance Standards Board (IAASB). 2011. Consultation Paper: Enhancing the Value of Auditor Reporting: Exploring Options for Change. New York, NY: International Federation of Accountants.
_______. 2013. A Framework for Audit Quality. Consultation Paper. (January). New York, NY: International Federation of Accountants.
Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: managerial behavior, agency cost and ownership structure. Journal of Financial Economics 3: 305-360.
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (3): 375–400.
Köhler, A.G., N. Ratzinger-Sakel, and J.C. Theis. 2016. The effects of key audit matters on the auditor`s report`s communicative value: Experimental evidence from investment professionals and non-professional investors. Available at SSRN: https://ssrn.com/abstract=2838162
Krishnan, J. 2005. Audit committee quality and internal control: An empirical analysis. The accounting review 80 (2): 649-675.
Krishnan, G., and G. Visvanathan. 2008. Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors’ Accounting Expertise and Accounting Conservatism. Contemporary Accounting Research 25(3): 827-858.
Lang, M., and R. Lundholm. 1993. Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures. Journal of Accounting Research 31(2): 246-271.
Lennox, C.S., J.J. Schmidt, and A. Thompson. 2016. Is the expanded model of audit reporting informative to investors? Evidence from the UK. Available at SSRN: https://ssrn.com/abstract=2619785 .
Li, J., M. Mangena, and R. Pike. 2012. The Effect of Audit Committee Characteristics on Intellectual Capital Disclosure. British Accounting Review 44(2): 98-110.
Mangena, M., and R. Pike. 2005. The effect of audit committee shareholding, financial expertise and size on interim financial disclosures. Accounting and Business Research 35(4): 327-349.
Mock, T., J. Be´dard, P. Coram, S. Davis, R. Espahbodi, and R. Warne. 2013. The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice & Theory 32 (Supplement 1): 323–351.
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_______. 2013a. Proposed Auditing Standards - The Auditor’s Report on an Audit of Financial Statements when the Auditor Expresses and Unqualified Opinion. Washington, DC.
_______. 2013b. Audit Quality Indicators. Standing Advisory Group Meeting Discussion. Washington, DC: PCAOB.
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_______, D.B. Thornton. 2008. Meta-analysis and the accounting literature: The case of audit committee independence and financial reporting quality. European Accounting Review 17(2): 305–330.
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_______, _______, _______, and_______ . 2015b. Are Auditor and Audit Committee Report Changes Useful to Investors? Evidence from the United Kingdom. Available at SSRN: https://ssrn.com/abstract=2637880
Sirois, L.-P., J. Bédard, and P. Bera. 2014. The informational value of key audit matters in the auditor’s report: evidence from an eye-tracking study. Working Paper.
Smith, K.W. 2016. Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom. Available at SSRN: https://ssrn.com/abstract=2821399 .
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描述 碩士
國立政治大學
會計學系
103353008
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103353008
資料類型 thesis
dc.contributor.advisor 陳宇紳zh_TW
dc.contributor.author (Authors) 李孟庭zh_TW
dc.contributor.author (Authors) Lee, Meng Tingen_US
dc.creator (作者) 李孟庭zh_TW
dc.creator (作者) Lee, Meng Tingen_US
dc.date (日期) 2017en_US
dc.date.accessioned 8-Feb-2017 16:32:38 (UTC+8)-
dc.date.available 8-Feb-2017 16:32:38 (UTC+8)-
dc.date.issued (上傳時間) 8-Feb-2017 16:32:38 (UTC+8)-
dc.identifier (Other Identifiers) G0103353008en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/106387-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 103353008zh_TW
dc.description.abstract (摘要) 自金融風暴以來，公司投資者及其他利害關係人認為以往千篇一律之查核報 告形式已不再符合需求，開始要求會計師能提供更攸關且更深入之資訊。為符合利害關係人之期待及需求，會計師查核報告正歷經長久以來最重大的改變。英國 財務報告理事會(Financial Reporting Council)於2013年率先發佈新的會計師查核報告準則，對會計師查核報告格式與要素之重大改革作出回應。新式查核報告中， 影響層面最廣為要求會計師於查核報告中溝通關鍵查核事項(Key Audit Matter)， 其主要目的在於讓會計師面臨的查核風險與專業判斷能更透明的呈現出來，強化 投資人對受查者財務資訊的信心。規範中強調會計師與治理單位之溝通，因此， 作為治理單位中與會計師溝通並處理會計原則使用爭議之審計委員會，其重要性 不言可喻。綜上，本研究探討審計委員會特性與新式查核報告中針對關鍵查核事 項揭露透明度之關聯性，根據實證結果，審計委員會獨立性確實有助於提升會計 師於查核報告揭露之透明度，且當樣本公司為由非四大會計師事務所查核、高股 價淨值比及非金融產業時，效果更加明顯。zh_TW
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 5
第三節 研究貢獻 5
第四節 研究架構 6
第二章 文獻探討 7
第一節 新式查核報告中關鍵查核事項之揭露 7
第二節 審計委員會與會計師報導決策 10
第三章 研究方法 12
第一節 研究假說 12
第二節 樣本選取與資料來源 17
第三節 實證模型與研究方法 18
第四節 變數之定義與衡量 19
第四章 實證結果與分析 24
第一節 敘述性統計分析 24
第二節 相關係數分析 28
第三節 迴歸結果分析 30
第四節 進一步分析 34
第五章 研究結論與建議 38
參考文獻 40
附錄1: 英國新式查核報告摘錄 47
附錄2: 新式查核報告揭露透明度(SCORE) 評分方式範例 51

表目錄

表 1 樣本選取表 18
表 2 各變數的定義及衡量之彙總 23
表 3 敘述性統計 25
表 4 相關係數矩陣表 29
表 5 審計委員會對新式查核報告揭露透明度之OLS迴歸分析結果 31
表 6 審計委員會對新式查核報告揭露透明度之OLS迴歸分析結果
(分為四大會計師事務所) 33
表 7 審計委員會對新式查核報告揭露透明度之OLS迴歸分析結果
(分為股價淨值比高與低) 35
表 8 審計委員會對新式查核報告揭露透明度之OLS迴歸分析結果
(分為是否為金融產業) 37		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103353008en_US
dc.subject (關鍵詞) 新式查核報告zh_TW
dc.subject (關鍵詞) 審計委員會zh_TW
dc.subject (關鍵詞) 關鍵查核事項zh_TW
dc.subject (關鍵詞) expanded audit reporten_US
dc.subject (關鍵詞) audit committeeen_US
dc.subject (關鍵詞) key audit matteren_US
dc.title (題名) 審計委員會特性與新式查核報告揭露透明度之關聯性研究zh_TW
dc.title (題名) On the association between audit committee and the transparency of expanded auditor reporten_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Abbott, L., S. Parker, G. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory 23(1): 69–87.
Abbott L., S. Parker, G. Peters, K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory 22 (2): 1–5.
Abraham, S. and P. Cox. 2007. Analysing the determinants of narrative risk information in UK FTSE 100 annual reports. The British Accounting Review 39 (3):227-248.
Anderson, R. C., S. A. Mansi, and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics 37 : 315–342
Backof, A., K. Bowlin, and B. Goodson. 2014. Mandatory emphasis paragraphs, clarifying language, and juror assessments of auditor liability. Working paper, University of Virginia and The University of Mississippi.
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and T. L. Neal. 2009. The audit committee oversight process. Contemporary Accounting Research 26(1):65–122.
Bédard, J., S. M. Chtourou and L. Courteau. 2004. The effect of audit committee expertise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice and Theory 23 (2): 13-35.
_______, P. Coram, R. Espahbodi, and T. J. Mock. 2016. Does recent academic research support changes to audit reporting standards? Accounting Horizons 30(2): 255-275.
Boolaky, P. K., and R. Quick. 2016. Bank directors` perceptions of expanded auditor`s reports. International Journal of Auditing 20(2):158–174.
Botosan, C. 1997. Disclosure Level and the Cost of Equity Capital. The Accounting Review 72(3): 323-349.
Brasel, K., M. Doxey, J. Grenier, and A. Reffett. 2016. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review 91 (5): 1345–1362.
Bruynseels, L., and E. Cardinaels. 2014. The audit committee: Management watchdog or personal friend of the CEO? The Accounting Review 89 (1): 113–145.
Cade, N. and F. Hodge. 2014. The effect of expanding the audit report on managers` communication openness. Working paper, University of Washington.
Carcello, J. , D. Hermanson, T. Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research19(3) : 365–384.
_______, and T. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review 75(4): 453-467.
_______, and _______. 2003. Audit Committee Characteristics and Auditor Dismissals following “New” Going‐Concern Reports. The Accounting Review: 78(1): 95-117.
Christensen, B. E., S. M. Glover, and C. J. Wolfe. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors’ decision to invest? Auditing: A Journal of Practice & Theory 33 (4): 71–93.
Cohen, J. R., L. M. Gaynor, G. Krishnamoorthy, and A. Wright. 2011. The impact on auditor judgments of CEO influence on audit committee independence. Auditing: A Journal of Practice & Theory 30 (4): 129–147.
_______, G. Krishnamoorthy, and A. Wright. 2010. Corporate governance in the post-Sarbanes-Oxley Era: Auditors’ experiences. Contemporary Accounting Research 27 (3): 751–786.
Collier, P., and A. Gregory. 1996. Audit committee effectiveness and the audit fee. The European Accounting Review 5(2): 177-198.
Conyon, M.J., and L. He. 2011. Executive compensation and corporate governance in China. Journal of Corporate Finance 17(4): 1158–75.
DeFond, M.L., R. N. Hann, and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research 43: 153–194.
_______, and J. Jiambalvo. 1991. Incidence and Circumstances of Accounting Errors. The Accounting Review 66(3): 643-655.
_______, and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2): 275–326.
DeZoort, F., and S. Salterio. 2001. The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members` judgments. Auditing: A Journal of Practice and Theory 20 (2): 31-47.
Dhaliwal, D., V. Naiker, and F. Navissi. 2006. Audit committee financial expertise, corporate governance and accruals quality: An empirical analysis. Working Paper: University of Arizona.
_______,_______, and _______. 2010. The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research 27(3): 787-827.
Dye, R. 1993. Auditing standards, legal liability and auditor wealth. Journal of Political Economy 101: 887-914.
Eng, L., Y. Mak. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22: 325–345.
Fama, E.F. 1980. Agency problems and the theory of the firm. Journal of Political Economy 88: 288-307.
_______, and M. C. Jensen. 1983. Separation of ownership and control. Journal of Law and Economics 26 (2): 301-325.
Fisher, T., and S. Deans. 2014. New UK Auditor`s Reports Update. Citigroup Research.
Financial Reporting Council (FRC). 2007. Discussion Paper - The Auditor’s Report: A Time for Change? London, UK.
_______. 2012. The UK Corporate Governance Code. Revised September 2012.
_______. 2013a. Consultation Paper - Revision to ISA (UK and Ireland) 700 Requiring the auditor’s report to address risks of material misstatement , materiality and a summary of audit scope. London, UK.
_______. 2013b. International Standard on Auditing (UK and Ireland) 700 The independent auditor ’s report on financial statements. London, UK.
_______. 2015. Extended Auditor’s Reports - A review of experience in the first year. London, UK.
_______. 2016. Extended Auditor’s Reports: A Further Review of Experience. London, UK.
Gimbar, C., B. Hansen, and M. E. Ozlanski. 2016. The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. The Accounting Review 91(6): 1629-1646.
Goodwin, J., and J.L. Seow. 2002. The influence of corporate governance mechanisms on the quality of financial reporting and auditing: Perceptions of auditors and directors in Singapore. Accounting and Finance 42(3): 195-224.
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