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題名 關鍵查核事項與審計品質之關聯性研究
The relationship between Key Audit Matters and Audit Quality
作者 呂佩純
Lu, Pei Chun
貢獻者 梁嘉紋
Liang, Jia Wen
呂佩純
Lu, Pei Chun
關鍵詞 關鍵查核事項
審計品質
盈餘管理
會計師查核意見決策
日期 2017
上傳時間 10-Aug-2017 09:40:19 (UTC+8)
摘要 面對全球性之金融風暴危機對投資人與金融市場帶來劇烈的影響，各界開始呼籲查核報告應提供閱表者更多主要企業經營風險及不確定資訊，而英國為了因應國際審計觀念轉變的趨勢，參考國際審計準則自訂ISA 700 (UK and Ireland)以改善傳統查核報告型態未能揭露足夠查核相關資訊之缺點。新式查核報告中影響層面最廣的部分即為關鍵查核事項(key audit matter)之說明，故本研究以裁量性應計項目與非保守會計師查核意見做為審計品質之代理變數，探討關鍵查核事項與會計師審計品質水準間之關聯性。研究結果顯示，關鍵查核事項之揭露能降低管理者透過裁量性應計項目美化財務報表之可能性，亦即提升審計品質水準；但在非保守會計師查核意見代理變數項下，並未發現增加關鍵查核事項段落能影響會計師出具非保守查核意見之決策；另外，本研究亦未發現關鍵查核事項揭露數量與審計品質水準之正向關聯性。
參考文獻 一、中文部分
邱茗囷，2015，國際審計監理議題重要趨勢，證券暨期貨月刊，第33卷 (7月)：15-27。
徐永堅，2016，審計準則公報第五十八號「查核報告中關鍵查核事項之溝通」之內容、影響與建議，證券暨期貨月刊，第34卷 (9月)：30-41。
二、英文部分
Abbott, L. J., Y. Park,and S. Parker. 2000. The effects of audit committee activity and independence on corporate fraud. Managerial Finance 26 (11): 55-68.
Asare, S. K., and A. M. Wright. 2012. Investors`, auditors`, and lenders` understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons 26 (2): 193-217.
Backof, A., K. Bowlin, and B. Goodson. 2014. Mandatory emphasis paragraphs, clarifying language, and juror assessments of auditor liability. Working paper. University of Virginia & The University of Mississippi.
Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions?. The Accounting Review 76 (1): 1-26.
Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review 68 (4): 840-855.
Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24.
Behn, B. K., J. Choi, and T. Kang. 2008. Audit quality and properties of analyst earnings forecasts. The Accounting Review 83 (2): 327-349.
Beneish, M. D., and M. E. Vargus. 2002. Insider trading, earnings quality, and accrual mispricing. The Accounting Review 77 (4): 755-791.
Brasel, K. R., M. M. Doxey, J. H. 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.
Brown, T., T. Majors, and M. Peecher. 2015. The influence of evaluator expertise, a judgment rule, and critical audit matters on assessments of auditor legal liability. Working paper. University of Illinois at Urbana-Champaign.
Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (1): 99-126.
Butler, M., A. J. Leone, and M. Willenborg. 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting and Economics 37 (2): 139-165.
Carcello, J. V., and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review 88 (5): 1511-1546.
Chen, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85 (1): 127-158.
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.
Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 20 (3): 297-322.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61: 400-420.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2): 275–326.
Dye, R. 1993. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101 (5): 887-914.
Eshleman, J. D., and P. Guo. 2014. Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?. Auditing: A Journal of Practice & Theory 33 (4): 197-219.
Francis, J. R., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 (1): 135-165.
Francis, J., E. Maydew, and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18(2): 17-34.
Francis, J. R., and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review 84 (5): 1521-1552.
FRC. 2012. The UK Corporate Governance Code. Revised September 2012.
FRC. 2013. International Standard on Auditing (UK and Ireland) 700: The independent auditor`s report on financial statements. Revised June 2013.
FRC. 2016. Extended auditor’s reports: A further review of experience. January 2016.
Geiger, M. A., and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21 (1): 67-78.
Geiger, M. A., K. Raghunandan, and D. V. Rama. 2005. Recent changes in the association between bankruptcies and prior audit opinion. Auditing: A Journal of Practice & Theory 24 (1): 21–35.
Gray, G. L., J. L. Turner, P. J. Coram, and T. J. Mock. 2011. Perceptions and misperceptions regarding the unqualified auditor`s report by financial statement preparers, users, and auditors. Accounting Horizons 25 (4): 659-684.
Gul, F. A., D. Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88 (6): 1993-2023.
Gutierrez, E. F., M. Minutti-Meza, K. W. Tatum, and M. Vulcheva. 2016. Consequences of changing the auditor`s report: Evidence from the U.K.. Working Paper. University of Chile, University of Miami & Florida International University.
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1): 85-107.
Healy, P. M., A. P. Hutton, and K. G. Palepu. 1999. Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research 16 (3): 485-520.
Hope, O. K. 2003a. Disclosure practices, enforcement of accounting standards, and analysts` forecast accuracy: An international study. Journal of Accounting Research 41 (2): 235-272.
Hope, O. K. 2003b. Accounting policy disclosures and analysts` forecasts. Contemporary Accounting Research 20 (2): 295-321.
IAASB. 2013. Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs). Revised July 2013.
IAASB. 2015. International Standard on Auditing 700 (Revised). Forming an Opinion and Reporting on Financial Statements. January 2015.
IAASB. 2015. International Standard on Auditing 701. Communicating Key Audit Matters in the Independent Auditor`s Report. January 2015.
IOSCO. 2009. Auditor Communications Consultation Report. Technical Committee of the International Organization of Securities Commissions. September 2009.
Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29: 193-228.
Kachelmeier, S. J., J. J. Schmidt, and K. Valentine. 2017. The disclaimer effect of disclosing critical audit matters in the auditor’s report. Available at SSRN: https://ssrn.com/abstract=2481284.
Kinney, W., and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice and Theory 13 (1): 149-159.
Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics 33 (3): 375-400.
Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163-197.
Lang, M. H., and R. J. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review 71 (4): 467-492.
Lennox, C. 2005. Audit quality and executive officers’ affiliations with CPA firms’. Journal of Accounting and Economics 39: 201-231.
Lennox, C. S., J. J. Schmidt, and A. Thompson. 2017. Is the expanded model of audit reporting informative to investors? Evidence from the UK. Available at SSRN: https://ssrn.com/abstract=2619785.
Liu, J., Y. Wang, and L. Wu. 2011. The effect of Guanxi on audit quality in China. Journal of Business Ethics 103: 621-638.
Lobo, G. J., and J. Zhou. 2001. Disclosure quality and earnings management. Asia- Pacific Journal of Accounting and Economics 8 (1): 1–20.
Menon, K., and K. Schwartz. 1987. An empirical investigation of audit qualification decisions in the presence of going concern uncertainties. Contemporary Accounting Research 3 (Spring): 302-315.
Mock, T. J., J. Bédard, P. J. Coram, S. M. Davis, R. Espahbodi, and R. C. Warne. 2013. The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice & Theory 32 (Supplement 1): 323-351.
Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review 62 (2): 358-377.
Mutchler, J. F., W. Hopwood, and J. McKeown. 1997. The influence of contrary information and mitigating factors in audit opinion decisions on bankrupt companies. Journal of Accounting Research 35 (2): 295–310.
Myers J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?. The Accounting Review 78 (3): 779-799.
PCAOB. 2017. Auditing Standards: The Auditor`s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion. June 1, 2017.
Peasnell, K. V., P. F. Pope, and S. Young. 2000. Accrual management to meet earnings targets: UK evidence pre-and post-Cadbury. The British Accounting Review 32 (4): 415-445.
Peecher, M. E., I. Solomon, and K. T. Trotman. 2013. An accountability framework for financial statement auditors and related research questions. Accounting, Organizations and Society 38 (8): 596-620.
Pittman, J. A., and S. Fortin. 2004. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics 37 (1): 113-136.
Raghunandan, K., and D. V. Rama. 1995. Audit reports for companies in financial distress: Before and after SAS No. 59. Auditing: A Journal of Practice & Theory 14 (1): 50–63.
Reid, L. C., J. V. Carcello, C. Li, and T. L. Neal. 2015. Are auditor and audit committee report changes useful to investors? Evidence from the United Kingdom. Available at SSRN: https://ssrn.com/abstract=2637880.
Reid, L. C., J. V. Carcello, C. Li, and T. L. Neal. 2016. Impact of auditor and audit committee report changes on audit quality and costs: Evidence from the United Kingdom. Available at SSRN: https://ssrn.com/abstract=2647507.
Reynolds, J. K., and J. R. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30 (3): 375-400.
Romanus, R. N., J. J. Maher, and D. M. Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons 22 (4): 389-413.
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons 3 (4): 91-102.
Sharma, V. D., and E. R. Iselin. 2012. The association between audit committee multiple-directorships, tenure, and financial misstatements. Auditing: A Journal of Practice & Theory 31 (3): 149-175.
Sirois, L. P., J. Bédard, and P. Bera. 2017. The informational value of key audit matters in the auditor`s report: Evidence from an eye-tracking study. Available at SSRN: https://ssrn.com/abstract=2469905.
Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68 (2): 346-366.
Turner, J. L., T. J. Mock, P. J. Coram, and G. L. Gray. 2010. Improving transparency and relevance of auditor communications with financial statement users. Current Issues in Auditing 4 (1): A1-A8.
Vanstraelen, A., C. Schelleman, R. Meuwissen, and I. Hofmann. The audit reporting debate: Seemingly intractable problems and feasible solutions. European Accounting Review 21 (2): 193-215.
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Yang, J. S., and J. Krishnan. 2005. Audit committees and quarterly earnings management. International Journal of Auditing 9 (3): 201-219.
描述 碩士
國立政治大學
會計學系
104353013
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0104353013
資料類型 thesis
dc.contributor.advisor 梁嘉紋zh_TW
dc.contributor.advisor Liang, Jia Wenen_US
dc.contributor.author (Authors) 呂佩純zh_TW
dc.contributor.author (Authors) Lu, Pei Chunen_US
dc.creator (作者) 呂佩純zh_TW
dc.creator (作者) Lu, Pei Chunen_US
dc.date (日期) 2017en_US
dc.date.accessioned 10-Aug-2017 09:40:19 (UTC+8)-
dc.date.available 10-Aug-2017 09:40:19 (UTC+8)-
dc.date.issued (上傳時間) 10-Aug-2017 09:40:19 (UTC+8)-
dc.identifier (Other Identifiers) G0104353013en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/111715-
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) 104353013zh_TW
dc.description.abstract (摘要) 面對全球性之金融風暴危機對投資人與金融市場帶來劇烈的影響，各界開始呼籲查核報告應提供閱表者更多主要企業經營風險及不確定資訊，而英國為了因應國際審計觀念轉變的趨勢，參考國際審計準則自訂ISA 700 (UK and Ireland)以改善傳統查核報告型態未能揭露足夠查核相關資訊之缺點。新式查核報告中影響層面最廣的部分即為關鍵查核事項(key audit matter)之說明，故本研究以裁量性應計項目與非保守會計師查核意見做為審計品質之代理變數，探討關鍵查核事項與會計師審計品質水準間之關聯性。研究結果顯示，關鍵查核事項之揭露能降低管理者透過裁量性應計項目美化財務報表之可能性，亦即提升審計品質水準；但在非保守會計師查核意見代理變數項下，並未發現增加關鍵查核事項段落能影響會計師出具非保守查核意見之決策；另外，本研究亦未發現關鍵查核事項揭露數量與審計品質水準之正向關聯性。zh_TW
dc.description.tableofcontents 表目錄 II
第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究問題 4
第二章 文獻探討 5
第一節 關鍵查核事項 5
第二節 審計品質 6
第三節 盈餘管理 8
第四節 會計師查核意見決策 10
第三章 研究方法 12
第一節 研究問題發展 12
第二節 實證模型 15
第三節 變數定義 18
第四節 資料來源 30
第四章 實證結果與分析 32
第一節 樣本選取結果 32
第二節 敘述性統計與相關係數分析 33
第三節 迴歸分析 46
第四節 進一步分析 60
第五章 研究結論 73
第一節 研究結論 73
第二節 研究限制 75
參考文獻 76		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0104353013en_US
dc.subject (關鍵詞) 關鍵查核事項zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) 盈餘管理zh_TW
dc.subject (關鍵詞) 會計師查核意見決策zh_TW
dc.title (題名) 關鍵查核事項與審計品質之關聯性研究zh_TW
dc.title (題名) The relationship between Key Audit Matters and Audit Qualityen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分
邱茗囷，2015，國際審計監理議題重要趨勢，證券暨期貨月刊，第33卷 (7月)：15-27。
徐永堅，2016，審計準則公報第五十八號「查核報告中關鍵查核事項之溝通」之內容、影響與建議，證券暨期貨月刊，第34卷 (9月)：30-41。
二、英文部分
Abbott, L. J., Y. Park,and S. Parker. 2000. The effects of audit committee activity and independence on corporate fraud. Managerial Finance 26 (11): 55-68.
Asare, S. K., and A. M. Wright. 2012. Investors`, auditors`, and lenders` understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons 26 (2): 193-217.
Backof, A., K. Bowlin, and B. Goodson. 2014. Mandatory emphasis paragraphs, clarifying language, and juror assessments of auditor liability. Working paper. University of Virginia & The University of Mississippi.
Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions?. The Accounting Review 76 (1): 1-26.
Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review 68 (4): 840-855.
Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1-24.
Behn, B. K., J. Choi, and T. Kang. 2008. Audit quality and properties of analyst earnings forecasts. The Accounting Review 83 (2): 327-349.
Beneish, M. D., and M. E. Vargus. 2002. Insider trading, earnings quality, and accrual mispricing. The Accounting Review 77 (4): 755-791.
Brasel, K. R., M. M. Doxey, J. H. 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.
Brown, T., T. Majors, and M. Peecher. 2015. The influence of evaluator expertise, a judgment rule, and critical audit matters on assessments of auditor legal liability. Working paper. University of Illinois at Urbana-Champaign.
Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (1): 99-126.
Butler, M., A. J. Leone, and M. Willenborg. 2004. An empirical analysis of auditor reporting and its association with abnormal accruals. Journal of Accounting and Economics 37 (2): 139-165.
Carcello, J. V., and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review 88 (5): 1511-1546.
Chen, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85 (1): 127-158.
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.
Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 20 (3): 297-322.
DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3 (3): 183-199.
DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61: 400-420.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13 (1): 1-36.
DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2): 275–326.
Dye, R. 1993. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101 (5): 887-914.
Eshleman, J. D., and P. Guo. 2014. Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?. Auditing: A Journal of Practice & Theory 33 (4): 197-219.
Francis, J. R., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16 (1): 135-165.
Francis, J., E. Maydew, and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18(2): 17-34.
Francis, J. R., and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review 84 (5): 1521-1552.
FRC. 2012. The UK Corporate Governance Code. Revised September 2012.
FRC. 2013. International Standard on Auditing (UK and Ireland) 700: The independent auditor`s report on financial statements. Revised June 2013.
FRC. 2016. Extended auditor’s reports: A further review of experience. January 2016.
Geiger, M. A., and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21 (1): 67-78.
Geiger, M. A., K. Raghunandan, and D. V. Rama. 2005. Recent changes in the association between bankruptcies and prior audit opinion. Auditing: A Journal of Practice & Theory 24 (1): 21–35.
Gray, G. L., J. L. Turner, P. J. Coram, and T. J. Mock. 2011. Perceptions and misperceptions regarding the unqualified auditor`s report by financial statement preparers, users, and auditors. Accounting Horizons 25 (4): 659-684.
Gul, F. A., D. Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88 (6): 1993-2023.
Gutierrez, E. F., M. Minutti-Meza, K. W. Tatum, and M. Vulcheva. 2016. Consequences of changing the auditor`s report: Evidence from the U.K.. Working Paper. University of Chile, University of Miami & Florida International University.
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1): 85-107.
Healy, P. M., A. P. Hutton, and K. G. Palepu. 1999. Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research 16 (3): 485-520.
Hope, O. K. 2003a. Disclosure practices, enforcement of accounting standards, and analysts` forecast accuracy: An international study. Journal of Accounting Research 41 (2): 235-272.
Hope, O. K. 2003b. Accounting policy disclosures and analysts` forecasts. Contemporary Accounting Research 20 (2): 295-321.
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