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題名 關鍵查核事項之內涵價值
The information content of key audit matters
作者 林佩瑩
Lin, Pei Yin
貢獻者 金成隆
林佩瑩
Lin, Pei Yin
關鍵詞 新式查核報告
風險權重
產業專精
關鍵查核事項
四大會計師事務所
New audit report
Risk weight
Industry specialization
Key audit matters
Big4
日期 2018
上傳時間 12-Jun-2018 17:01:18 (UTC+8)
摘要 本研究之目的為瞭解投資人對新式查核報告之因應。研究結果顯示關鍵查核事項項目數與股價呈現負相關，說明大部分投資人對關鍵查核事項之回應與關鍵查核事項之揭露呈現負相關。然而，當企業聘請四大會計師事務所或產業專精為期查核財務報告，結果將反轉。確切來說，相較非四大會計師事務所或非產業專精之查核客戶，財務報告經由四大會計師事務所或產業專精查核之企業，其累積異常報酬率較大。此外，本研究亦將產業專精分為三等級：會計師事務所層級、會計師個人層級及同時為事務所層級兼個人層級，以衡量關鍵查核事項與股價之關係。最後於敏感性分析之部分，以關鍵查核事項風險權重作為關鍵查核事項項目數之替代，並且以不同預期模式衡量累積異常報酬，結果都與預期相符。
參考文獻 沈中華與李建然，2000，事件研究法：財務與會計實證研究必備，華泰文化事業公司。
邱茗囷，2015，國際審計監理議題重要趨勢，證券暨期貨月刊，第三十三卷第七期，
15-27。
官月緞與張家豪，2010，力霸事件對審計客戶股價影響之實證研究，會計與公司治理，
第七卷第二期，19-46。
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，第三十四卷第九期，30-41。
陳耀宗、劉若蘭、林坤霖，2003，產業專家、客戶滿意度與審計公費關連性之研究，
會計評論，第 37 期: 31-52。
陳政芳與李啟華，2006。國內會計師產業知識之衡量基礎。中山管理評論，14(3)，
685-711。
劉嘉雯，2004，匯豐事件對審計客戶影響之實證研究，會計評論，第 39 期: 25-53。
劉嘉雯，2003，會計師事務所合併對客戶股價影響之研究-代理假說與保險假說，會計
評論，第 36 期: 1-22。
Asare, S. K., and A. Wright. (2012). The effect of type of internal control report on users’
confidence in the accompanying financial statement audit report. Contemporary
Accounting Research 29(1), 152-175.
Backof, A., K. Bowlin, and B. Goodson. (2016). The impact of proposed changes to the
content of the audit report on jurors’ assessments of auditor negligence. Working paper,
University of Virginia, The University of Mississippi, University of Cincinnati.
Ball, R., and P. Brown. (1968). An empirical evaluation of accounting income numbers.
Journal of accounting research 159-178.
Beck, P. J., and M. G. H. Wu. (2006). The impact of judgment enhancement strategies on
audit quality and firm risk when clients have correlated business risks. Working paper,
University of Illinois.
Becker, C. L., DeFond, M. L., J
35
Boolaky, P. K., and R. Quick. (2016). Bank directors’ perceptions of expanded auditor`s
reports. International Journal of Auditing 20(2), 158-174.
Boone, J. P., Khurana, I. K., and K. K. Raman. (2010). Do the Big 4 and the second-tier
firms provide audits of similar quality?. Journal of Accounting and Public Policy, 29(4),
330-352.
Bradley P. L., V. O`Hara, and A. W. Spencer. (2017). Updates and comparisons regarding
changes to the audit reporting model in the United States, United Kingdom, and
European Union. The Journal of Corporate Accounting & Finance:9-22.
Brasel, K., Doxey, M. M., Grenier, J. H., 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.
Chaney, P. K., and K. L. Philipich. (2002). Shredded reputation: The cost of audit failure.
Journal of accounting research 40(4), 1221-1245.
Chen, K. Y., and K. S. Wu. (2002). The effect of industry specialization on audit fees in
Taiwan: The role of industry type. Working Paper, National Cheng Kung University.
Chen, K.Y., K., Lin and J., Zhou, (2005). “Audit quality and earnings management for
Taiwan IPO firms”, Managerial Auditing Journal 20(1),86-104
Chi, H. Y., and C. L. Chin. (2011). Firm versus partner measures of auditor industry
expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory
30(2), 201-229.
Chin, C. L., Yao, W. R., and P. Y. Liu. (2014). Industry audit experts and ownership
structure in the syndicated loan market: at the firm and partner levels. Accounting
Horizons 28(4), 749-768.
Chin, C. L., and H. Y. Chi. (2009). Reducing restatements with increased industry expertise.
Contemporary Accounting Research 26 (3), 729–765.
Chow, C. W. (1982). The demand for external auditing: size, debt and ownership influences.
The Accounting Review 57 (4), 272-291.
Christensen, B. E., Glover, S. M., 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..
Church, B., S. Davis, and S. McCracken. (2008). The auditor’s reporting model: A literature
overview and research synthesis. Accounting Horizons 22 (1), 69–90.
Clive Lennox. (2005). Management Ownership and Audit Firm Size. Contemporary
36
Accounting Research22(1), 206-227
DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and
Economics 3(3), 183-199.
Dunn, K., and B. Mayhew. (2004). Audit firm industry specialization and client disclosure
quality. Review of Accounting Studies 9 (March), 35-58.
Francis, J.R. (2004). What do we know about audit quality? The British Accounting Review
36(4), 345-368.
Gimbar, C., Hansen, B., 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
Gimbar, C., Hansen, B. ,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.
Gutierrez, E., Minutti-Meza, M., Tatum, K. W., and M. Vulcheva. (2016). Consequences of
changing the auditor’s report: Evidence from the UK. Working Paper, Universidad de
Chile, University of Miami, and Florida International University. 2016. Website,
https://papers. ssrn. com/sol3/papers. cfm.
Habib, A., and M. B. U. Bhuiyan. (2011). Audit firm industry specialization and the audit
report lag. Journal of international accounting, auditing and taxation 20(1), 32-44.
Hammersley, J. S. (2006). Pattern identification and industry-specialist auditors. The
Accounting Review 81(2), 309-336.
Jang, H. –Y. J., and C.-J. Lin. (1993). Audit quality and trading volume reaction: A study of
initial public offering of stocks. Journal of Accounting and Public Policy 12, 263-287.
Jensen, M. C., and W. H. Meckling. (1976). Theory of the firm: Managerial behavior,
agency costs and ownership structure. Journal of Financial Economics 3(4), 305-360.
Kachelmeier, S. J., Schmidt, J. J., and K. Valentine. (2017). The disclaimer effect of
disclosing critical audit matters in the auditor’s report.
Karjalainen, J. (2011). “Audit quality and cost of debt Capital for private firms: evidence
from Finland”, International Journal of Auditing 15(1), 88-108.
Kellogg, R. L. (1984). Accounting activities, security prices, and class action lawsuits.
Journal of Accounting and Economics 6 (3), 185-204.
Kim, J. B., and B. Y. Song. (2011). Auditor quality and loan syndicate structure. Auditing:
37
A Journal of Practice & Theory 30 (4), 71–99.
King, R. R., S. M. Davis, and N. Mintchik. (2012). Mandatory disclosure of the engagement
partner’s identity: Potential benefits and unintended consequences. Accounting
Horizon 26 (3), 533–561.
Kipp, P. C. (2017). The Effect of Expanded Audit Report Disclosures on Users` Confidence
in the Audit and the Financial Statements (Doctoral dissertation, University of South
Florida).
Kwon, S.Y., C.Y. Lim, and P. Tan. (2007). Legal systems and earnings quality: The role of
auditor industry specialization. Auditing: A Journal of Practice and Theory 26(2),
25-55.
Lennox, C. S., Schmidt, J. J., and A. Thompson. (2017). Is the expanded model of audit
reporting informative to investors? Evidence from the UK.
Li, H. A., Hay, D., and D. Lau. (2018). Assessing the Impact of the New Auditor`s Report
LIM, C. Y., and H. T. TAN. (2008). Non‐audit service fees and audit quality: The impact of
auditor specialization. Journal of accounting research 46(1), 199-246.
Mayhew, B. W., and M. S. Wilkins. (2003). Audit firm industry specialization as a
differentiation strategy: Evidence from fees charged to firms going public. Auditing: A
Journal of Practice & Theory 22, 33–52.
Merchant, H., and D. Schendel. (2000). How do international joint venture screate
shareholder value? Strategic Management Journal 21 (7), 723–37.
Mock, T., J. Bedard, P. Coram, S. Davis, R. Espahbodi, and R. Warne. (2013). The Audit
Reporting Model: Current Research Synthesis and Implications. Auditing: A Journal of
Practice and Theory 32 (1), 323-351.
Pelzer, J. R. E. (2016). Understanding barriers to Critical Audit Matter effectiveness: A
qualitative and experimental approach (Doctoral dissertation, The Florida State
University).
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Reichelt, K. J., and D. Wang. (2010). National and office‐specific measures of auditor
industry expertise and effects on audit quality. Journal of Accounting Research 48(3),
647-686.
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.
Simunic, D. A., and M. T. Stein. (1990). Audit risk in a client portfolio context.
Contemporary Accounting Research 6 (2), 329–343.
Simunic, D.A. (1980). The pricing of audit services: Theory and evidence.Journal of
Accounting Research22,161-190
Sirois, L. P., Bédard, J., and P. Bera. (2018). The informational value of key audit matters in
the auditor`s report: Evidence from an eye-tracking study. Accounting Horizons.
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against public accountants. The Accounting Review 59 (2), 242-263.
Stice, J. D. (1991). Using financial and market information to identify pre-engagement
factors associated with lawsuits against auditors. The Accounting Review 66 (3),
516-533.
Teoh, S. H., and T. J. Wong. (1993). Perceived auditor quality and the earnings response
coefficient. Accounting Review, 346-366.
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Journal of accounting and economics 8(2), 159-172.
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Zerni, M. (2012). Audit partner specialization and audit fees: Some evidence from Sweden.
Contemporary Accounting Research 29 (1),
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Zhou, J., and R. Elder. (2001). Audit firm size, industry specialization and earnings
management by initial public offering firms. Syracuse University, Syracuse, NYand
39
SUNY. Binghamton, Binghamton, NY, Working Paper.
描述 碩士
國立政治大學
會計學系
105353029
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105353029
資料類型 thesis
dc.contributor.advisor 金成隆zh_TW
dc.contributor.author (Authors) 林佩瑩zh_TW
dc.contributor.author (Authors) Lin, Pei Yinen_US
dc.creator (作者) 林佩瑩zh_TW
dc.creator (作者) Lin, Pei Yinen_US
dc.date (日期) 2018en_US
dc.date.accessioned 12-Jun-2018 17:01:18 (UTC+8)-
dc.date.available 12-Jun-2018 17:01:18 (UTC+8)-
dc.date.issued (上傳時間) 12-Jun-2018 17:01:18 (UTC+8)-
dc.identifier (Other Identifiers) G0105353029en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/117633-
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) 105353029zh_TW
dc.description.abstract (摘要) 本研究之目的為瞭解投資人對新式查核報告之因應。研究結果顯示關鍵查核事項項目數與股價呈現負相關，說明大部分投資人對關鍵查核事項之回應與關鍵查核事項之揭露呈現負相關。然而，當企業聘請四大會計師事務所或產業專精為期查核財務報告，結果將反轉。確切來說，相較非四大會計師事務所或非產業專精之查核客戶，財務報告經由四大會計師事務所或產業專精查核之企業，其累積異常報酬率較大。此外，本研究亦將產業專精分為三等級：會計師事務所層級、會計師個人層級及同時為事務所層級兼個人層級，以衡量關鍵查核事項與股價之關係。最後於敏感性分析之部分，以關鍵查核事項風險權重作為關鍵查核事項項目數之替代，並且以不同預期模式衡量累積異常報酬，結果都與預期相符。zh_TW
dc.description.tableofcontents 壹、前言 1
第一節、研究動機與目的 1
第二節、研究問題 4
貳、文獻探討 5
第一節、關鍵查核事項 5
第二節、會計師事務所 7
第三節、產業專精 10
參、研究設計 12
第一節、研究假說 12
第二節、研究方法 16
第三節、樣本選取與資料蒐集 18
肆、實證結果 21
第一節、敘述性統計 21
第二節、相關性分析 23
第三節、實證結果 24
第四節、進一步分析 26
第五節、敏感性分析 28
伍、結論與建議 32
第一節、研究結論 32
第二節、研究限制與建議 33
陸、參考文獻 34		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105353029en_US
dc.subject (關鍵詞) 新式查核報告zh_TW
dc.subject (關鍵詞) 風險權重zh_TW
dc.subject (關鍵詞) 產業專精zh_TW
dc.subject (關鍵詞) 關鍵查核事項zh_TW
dc.subject (關鍵詞) 四大會計師事務所zh_TW
dc.subject (關鍵詞) New audit reporten_US
dc.subject (關鍵詞) Risk weighten_US
dc.subject (關鍵詞) Industry specializationen_US
dc.subject (關鍵詞) Key audit mattersen_US
dc.subject (關鍵詞) Big4en_US
dc.title (題名) 關鍵查核事項之內涵價值zh_TW
dc.title (題名) The information content of key audit mattersen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 沈中華與李建然，2000，事件研究法：財務與會計實證研究必備，華泰文化事業公司。
邱茗囷，2015，國際審計監理議題重要趨勢，證券暨期貨月刊，第三十三卷第七期，
15-27。
官月緞與張家豪，2010，力霸事件對審計客戶股價影響之實證研究，會計與公司治理，
第七卷第二期，19-46。
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，第三十四卷第九期，30-41。
陳耀宗、劉若蘭、林坤霖，2003，產業專家、客戶滿意度與審計公費關連性之研究，
會計評論，第 37 期: 31-52。
陳政芳與李啟華，2006。國內會計師產業知識之衡量基礎。中山管理評論，14(3)，
685-711。
劉嘉雯，2004，匯豐事件對審計客戶影響之實證研究，會計評論，第 39 期: 25-53。
劉嘉雯，2003，會計師事務所合併對客戶股價影響之研究-代理假說與保險假說，會計
評論，第 36 期: 1-22。
Asare, S. K., and A. Wright. (2012). The effect of type of internal control report on users’
confidence in the accompanying financial statement audit report. Contemporary
Accounting Research 29(1), 152-175.
Backof, A., K. Bowlin, and B. Goodson. (2016). The impact of proposed changes to the
content of the audit report on jurors’ assessments of auditor negligence. Working paper,
University of Virginia, The University of Mississippi, University of Cincinnati.
Ball, R., and P. Brown. (1968). An empirical evaluation of accounting income numbers.
Journal of accounting research 159-178.
Beck, P. J., and M. G. H. Wu. (2006). The impact of judgment enhancement strategies on
audit quality and firm risk when clients have correlated business risks. Working paper,
University of Illinois.
Becker, C. L., DeFond, M. L., J
35
Boolaky, P. K., and R. Quick. (2016). Bank directors’ perceptions of expanded auditor`s
reports. International Journal of Auditing 20(2), 158-174.
Boone, J. P., Khurana, I. K., and K. K. Raman. (2010). Do the Big 4 and the second-tier
firms provide audits of similar quality?. Journal of Accounting and Public Policy, 29(4),
330-352.
Bradley P. L., V. O`Hara, and A. W. Spencer. (2017). Updates and comparisons regarding
changes to the audit reporting model in the United States, United Kingdom, and
European Union. The Journal of Corporate Accounting & Finance:9-22.
Brasel, K., Doxey, M. M., Grenier, J. H., 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.
Chaney, P. K., and K. L. Philipich. (2002). Shredded reputation: The cost of audit failure.
Journal of accounting research 40(4), 1221-1245.
Chen, K. Y., and K. S. Wu. (2002). The effect of industry specialization on audit fees in
Taiwan: The role of industry type. Working Paper, National Cheng Kung University.
Chen, K.Y., K., Lin and J., Zhou, (2005). “Audit quality and earnings management for
Taiwan IPO firms”, Managerial Auditing Journal 20(1),86-104
Chi, H. Y., and C. L. Chin. (2011). Firm versus partner measures of auditor industry
expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory
30(2), 201-229.
Chin, C. L., Yao, W. R., and P. Y. Liu. (2014). Industry audit experts and ownership
structure in the syndicated loan market: at the firm and partner levels. Accounting
Horizons 28(4), 749-768.
Chin, C. L., and H. Y. Chi. (2009). Reducing restatements with increased industry expertise.
Contemporary Accounting Research 26 (3), 729–765.
Chow, C. W. (1982). The demand for external auditing: size, debt and ownership influences.
The Accounting Review 57 (4), 272-291.
Christensen, B. E., Glover, S. M., 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..
Church, B., S. Davis, and S. McCracken. (2008). The auditor’s reporting model: A literature
overview and research synthesis. Accounting Horizons 22 (1), 69–90.
Clive Lennox. (2005). Management Ownership and Audit Firm Size. Contemporary
36
Accounting Research22(1), 206-227
DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and
Economics 3(3), 183-199.
Dunn, K., and B. Mayhew. (2004). Audit firm industry specialization and client disclosure
quality. Review of Accounting Studies 9 (March), 35-58.
Francis, J.R. (2004). What do we know about audit quality? The British Accounting Review
36(4), 345-368.
Gimbar, C., Hansen, B., 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
Gimbar, C., Hansen, B. ,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.
Gutierrez, E., Minutti-Meza, M., Tatum, K. W., and M. Vulcheva. (2016). Consequences of
changing the auditor’s report: Evidence from the UK. Working Paper, Universidad de
Chile, University of Miami, and Florida International University. 2016. Website,
https://papers. ssrn. com/sol3/papers. cfm.
Habib, A., and M. B. U. Bhuiyan. (2011). Audit firm industry specialization and the audit
report lag. Journal of international accounting, auditing and taxation 20(1), 32-44.
Hammersley, J. S. (2006). Pattern identification and industry-specialist auditors. The
Accounting Review 81(2), 309-336.
Jang, H. –Y. J., and C.-J. Lin. (1993). Audit quality and trading volume reaction: A study of
initial public offering of stocks. Journal of Accounting and Public Policy 12, 263-287.
Jensen, M. C., and W. H. Meckling. (1976). Theory of the firm: Managerial behavior,
agency costs and ownership structure. Journal of Financial Economics 3(4), 305-360.
Kachelmeier, S. J., Schmidt, J. J., and K. Valentine. (2017). The disclaimer effect of
disclosing critical audit matters in the auditor’s report.
Karjalainen, J. (2011). “Audit quality and cost of debt Capital for private firms: evidence
from Finland”, International Journal of Auditing 15(1), 88-108.
Kellogg, R. L. (1984). Accounting activities, security prices, and class action lawsuits.
Journal of Accounting and Economics 6 (3), 185-204.
Kim, J. B., and B. Y. Song. (2011). Auditor quality and loan syndicate structure. Auditing:
37
A Journal of Practice & Theory 30 (4), 71–99.
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