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題名 會計師產業專精及任期對關鍵查核事項之影響 -以台灣上市上櫃公司為例
The Effect of Auditor Industry Specialization and Tenure to Key Audit Matters-A Case Study on Taiwan Listed Company作者 蕭宇翔
Xiao, Yu-Xiang貢獻者 戚務君
蕭宇翔
Xiao, Yu-Xiang關鍵詞 關鍵查核事項
會計師產業專精
會計師任期
Key audit matters
Auditor industry specialization
Auditor tenure日期 2018 上傳時間 4-Jul-2018 14:45:20 (UTC+8) 摘要 新式查核報告準則之發布為會計師查核報告帶來重大之變革，其中最為重大之變革即為關鍵查核事項之揭露，關鍵查核事項之揭露對各方利害關係人帶來相當之影響，由此可知關鍵查核事項具資訊價值，因爲其具資訊價值而且會計師揭露關鍵查核事項有助於增加投資人對其之信賴並影響投資人對其責任之判斷，因此會計師會特別重視關鍵查核事項，再者，關鍵查核事項的揭露會提升審計品質，由此可知，關鍵查核事項為審計品質之一環，會計師之產業專精及任期會對審計品質有影響，因此，在新公報導入後，會計師任期及產業專精是否會對關鍵查核事項有影響為本研究之研究重點，再者，因為我國採用雙簽會計師制度，因此，本研究分別針對主簽及副簽會計師之產業專精及任期對關鍵查核事項揭露程度做實證分析，實證結果顯示主簽會計師之產業專精及任期有助於提升關鍵查核事項之揭露程度。
The revision of the audit standards has brought a significant changes to the audit report. The most significant changes are the disclosure of key audit matters. The disclosure of key audit matters has a considerable impact on all stakeholders. Key audit matters have information value and auditor exposing it can go far towards increasing trust between investors and auditors which could be a standard for investors to judge on auditors’ responsibilities. Therefore, auditors will take key audit matters seriously when auditing. Furthermore, the disclosure of key audit matters will improve the audit quality. It can be seen that key audit matters are part of the audit quality. The auditor industry specialization and tenure will have an impact on the audit quality. Therefore, after the revision of the audit standards, the emphasis of our study is whether auditor industry specialization and tenure will influence the key audit matters. Furthermore, because Taiwan adopts Dual Attestation System, our study use empirical analysis to test the influence of auditor industry specialization and tenure on the lead auditor and concurrent auditor to the degree of disclosure of key audit matters. Empirical results show that the lead auditor`s industry specialization and tenure will help to improve the disclosure of the key audit matters.參考文獻 一.中文文獻徐永堅，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9期：30-41。黃仲豪，2016，推動我國採用新式會計師查核報告-由英國實施經驗論起，證券暨期貨月刊，第三十四卷，第9期：5-15。黃劭彥、李宗霖與林思綺，2015，IAASB發布會計師查核報告-提高資訊價值及透明度，會計研究月刊，第352期（3月）：16-21。黃劭彥、李宗霖與林陣蒼，2016，淺談新式會計師查核報告之「關鍵查核事項」，會計研究季刊，第268期（9月）：18-28。黃劭彥、李宗霖與賴怡君，2015，會計師查核報告新時代-提升資訊價值及透明度，會計研究季刊，第262期（3月）：11-16。蘇裕惠，2005，會計師任期與審計品質，當代會計，第6卷，第2期：187-220。二.英文文獻Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A journal of practice and Theory 22 (February): 71-97.Brasel, K., 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 (May), 1345-1362.Cade, N., and F. Hodge. 2014. The effect of expanding the audit report on managers’communication openness. Available at SSRN: https://ssrn.com/abstract=2433641 or http://dx.doi.org/10.2139/ssrn.2433641Christensen, 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 (April): 71-93.DeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of accounting and economics 17 (January): 113-143.DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics, 3 (March), 183-199.Doxey, M. 2014. The effects of auditor disclosures regarding management estimates on financial statement users’ perceptions and investments. Available at SSRN: https://ssrn.com/abstract=2181624 or http://dx.doi.org/10.2139/ssrn.2181624Dunn, K. A., and B. W. Mayhew. 2004. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies 9 (January): 35-58.Francis, J. R. 2004. What do we know about audit quality? The British accounting review 36 (April): 345-368.Francis, J. R., and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review 84 (May): 1521-1552.Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The accounting review 80 (February): 585-612.Gimbar, C., B. Hansen, and M. E. Ozlanski. 2015. Early evidence on the effects of critical audit matters on auditor liability. Current Issues in Auditing, 10 (January): A24-A33.Hogan, C. E., and D. C. Jeter. 1999. Industry specialization by auditors. Auditing: A Journal of Practice and Theory 18 (January): 1-17.Johnson, V. E., I. K. Khurana, and J. K. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary accounting research 19 (April): 637-660.Kachelmeier, S. J., J. J. Schmidt, and K. Valentine. 2016. The disclaimer effect of disclosing critical audit matters in the auditor’s report. Available at SSRN: https://ssrn.com/abstract=2481284 or http://dx.doi.org/10.2139/ssrn.2481284Knechel, W. R., V. Naiker, and G. Pacheco. 2007. Does auditor industry specialization matter? Evidence from market reaction to auditor switch. Auditing: A Journal of Practice and Theory 26 (January): 19-45.Low, K. Y. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. The accounting review 79 (January): 201-219.Mgbame, C. O., E. Eragbhe, and N. P. Osazuwa. 2012. Audit partner tenure and audit quality: An empirical analysis. European Journal of Business and Management 4 (July): 154-162.Minutti-Meza, M., E. Gutierrez, K. W. Tatum, and M. Vulcheva. 2015. Consequences of Changing the Auditor’s Report: Early Evidence from the UK. In Singapur Management University Seminar Series.Montgomery, D. D., M. S. Beasley, S. L. Menelaides, and Z. V. Palmrose. 2002. Auditors` new procedures for detecting fraud. Journal of Accountancy 193 (May): 63.Palmrose, Z. V. 1987. Litigation and independent auditors-the role of business failures and management fraud. Auditing-a Journal of Practice & Theory 6 (February): 90-103.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 (August): 596-620.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.Romanus, R. N., J. J. Maher, and D. M. Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons 22 (April), 389-413.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. Accounting Horizons.Smith, K. W. 2016. Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom. Working paper, Virginia Polytechnic Institute and State University.Solomon, I., M. D. Shields, and O. R. Whittington. 1999. What do industry-specialist auditors know?. Journal of accounting research 37 (January): 191-208.Taylor, M. H. 2000. The effects of industry specialization on auditors` inherent risk assessments and confidence judgements. Contemporary Accounting Research 17 (April): 693-712.Turner, L. 2002. Testimony and Statements before the Committee on Banking, Housing, and Urban Affairs United States Senate, Available at: http: / /banking.senate.gov/02 02hrg/022602/turner.htm.Wright, A. M., and S. Wright. 2014. Modification of the audit report: Mitigating investor attribution by disclosing the auditor’s judgment process. Behavioral Research in Accounting 26 (February): 35-50. 描述 碩士
國立政治大學
會計學系
105353005資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105353005 資料類型 thesis dc.contributor.advisor 戚務君 zh_TW dc.contributor.author (Authors) 蕭宇翔 zh_TW dc.contributor.author (Authors) Xiao, Yu-Xiang en_US dc.creator (作者) 蕭宇翔 zh_TW dc.creator (作者) Xiao, Yu-Xiang en_US dc.date (日期) 2018 en_US dc.date.accessioned 4-Jul-2018 14:45:20 (UTC+8) - dc.date.available 4-Jul-2018 14:45:20 (UTC+8) - dc.date.issued (上傳時間) 4-Jul-2018 14:45:20 (UTC+8) - dc.identifier (Other Identifiers) G0105353005 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/118354 - 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) 105353005 zh_TW dc.description.abstract (摘要) 新式查核報告準則之發布為會計師查核報告帶來重大之變革，其中最為重大之變革即為關鍵查核事項之揭露，關鍵查核事項之揭露對各方利害關係人帶來相當之影響，由此可知關鍵查核事項具資訊價值，因爲其具資訊價值而且會計師揭露關鍵查核事項有助於增加投資人對其之信賴並影響投資人對其責任之判斷，因此會計師會特別重視關鍵查核事項，再者，關鍵查核事項的揭露會提升審計品質，由此可知，關鍵查核事項為審計品質之一環，會計師之產業專精及任期會對審計品質有影響，因此，在新公報導入後，會計師任期及產業專精是否會對關鍵查核事項有影響為本研究之研究重點，再者，因為我國採用雙簽會計師制度，因此，本研究分別針對主簽及副簽會計師之產業專精及任期對關鍵查核事項揭露程度做實證分析，實證結果顯示主簽會計師之產業專精及任期有助於提升關鍵查核事項之揭露程度。 zh_TW dc.description.abstract (摘要) The revision of the audit standards has brought a significant changes to the audit report. The most significant changes are the disclosure of key audit matters. The disclosure of key audit matters has a considerable impact on all stakeholders. Key audit matters have information value and auditor exposing it can go far towards increasing trust between investors and auditors which could be a standard for investors to judge on auditors’ responsibilities. Therefore, auditors will take key audit matters seriously when auditing. Furthermore, the disclosure of key audit matters will improve the audit quality. It can be seen that key audit matters are part of the audit quality. The auditor industry specialization and tenure will have an impact on the audit quality. Therefore, after the revision of the audit standards, the emphasis of our study is whether auditor industry specialization and tenure will influence the key audit matters. Furthermore, because Taiwan adopts Dual Attestation System, our study use empirical analysis to test the influence of auditor industry specialization and tenure on the lead auditor and concurrent auditor to the degree of disclosure of key audit matters. Empirical results show that the lead auditor`s industry specialization and tenure will help to improve the disclosure of the key audit matters. en_US dc.description.tableofcontents 第壹章 緒論 1第一節 研究背景與動機 1第二節 研究目的 6第三節 研究架構 7第貳章 文獻回顧 8第一節 關鍵查核事項 8第二節 會計師產業專精及任期 11第參章 研究方法 16第一節 研究假說 16第二節 樣本選取及資料來源 20第三節 實證模型與變數衡量 21第肆章 實證分析 28第一節 敘述性統計分析 28第二節 相關係數分析 40第三節 迴歸結果分析 50第伍章 研究結論與建議 61第一節 研究結論 61附錄一：關鍵查核事項揭露程度衡量釋例(SCORCE) 64參考文獻 65 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105353005 en_US dc.subject (關鍵詞) 關鍵查核事項 zh_TW dc.subject (關鍵詞) 會計師產業專精 zh_TW dc.subject (關鍵詞) 會計師任期 zh_TW dc.subject (關鍵詞) Key audit matters en_US dc.subject (關鍵詞) Auditor industry specialization en_US dc.subject (關鍵詞) Auditor tenure en_US dc.title (題名) 會計師產業專精及任期對關鍵查核事項之影響 -以台灣上市上櫃公司為例 zh_TW dc.title (題名) The Effect of Auditor Industry Specialization and Tenure to Key Audit Matters-A Case Study on Taiwan Listed Company en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一.中文文獻徐永堅，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9期：30-41。黃仲豪，2016，推動我國採用新式會計師查核報告-由英國實施經驗論起，證券暨期貨月刊，第三十四卷，第9期：5-15。黃劭彥、李宗霖與林思綺，2015，IAASB發布會計師查核報告-提高資訊價值及透明度，會計研究月刊，第352期（3月）：16-21。黃劭彥、李宗霖與林陣蒼，2016，淺談新式會計師查核報告之「關鍵查核事項」，會計研究季刊，第268期（9月）：18-28。黃劭彥、李宗霖與賴怡君，2015，會計師查核報告新時代-提升資訊價值及透明度，會計研究季刊，第262期（3月）：11-16。蘇裕惠，2005，會計師任期與審計品質，當代會計，第6卷，第2期：187-220。二.英文文獻Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A journal of practice and Theory 22 (February): 71-97.Brasel, K., 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 (May), 1345-1362.Cade, N., and F. Hodge. 2014. The effect of expanding the audit report on managers’communication openness. Available at SSRN: https://ssrn.com/abstract=2433641 or http://dx.doi.org/10.2139/ssrn.2433641Christensen, 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 (April): 71-93.DeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of accounting and economics 17 (January): 113-143.DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics, 3 (March), 183-199.Doxey, M. 2014. The effects of auditor disclosures regarding management estimates on financial statement users’ perceptions and investments. Available at SSRN: https://ssrn.com/abstract=2181624 or http://dx.doi.org/10.2139/ssrn.2181624Dunn, K. A., and B. W. Mayhew. 2004. Audit firm industry specialization and client disclosure quality. Review of Accounting Studies 9 (January): 35-58.Francis, J. R. 2004. What do we know about audit quality? The British accounting review 36 (April): 345-368.Francis, J. R., and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review 84 (May): 1521-1552.Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The accounting review 80 (February): 585-612.Gimbar, C., B. Hansen, and M. E. Ozlanski. 2015. Early evidence on the effects of critical audit matters on auditor liability. Current Issues in Auditing, 10 (January): A24-A33.Hogan, C. E., and D. C. Jeter. 1999. Industry specialization by auditors. Auditing: A Journal of Practice and Theory 18 (January): 1-17.Johnson, V. E., I. K. Khurana, and J. K. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary accounting research 19 (April): 637-660.Kachelmeier, S. J., J. J. Schmidt, and K. Valentine. 2016. The disclaimer effect of disclosing critical audit matters in the auditor’s report. Available at SSRN: https://ssrn.com/abstract=2481284 or http://dx.doi.org/10.2139/ssrn.2481284Knechel, W. R., V. Naiker, and G. Pacheco. 2007. Does auditor industry specialization matter? Evidence from market reaction to auditor switch. Auditing: A Journal of Practice and Theory 26 (January): 19-45.Low, K. Y. 2004. The effects of industry specialization on audit risk assessments and audit-planning decisions. The accounting review 79 (January): 201-219.Mgbame, C. O., E. Eragbhe, and N. P. Osazuwa. 2012. Audit partner tenure and audit quality: An empirical analysis. European Journal of Business and Management 4 (July): 154-162.Minutti-Meza, M., E. Gutierrez, K. W. Tatum, and M. Vulcheva. 2015. Consequences of Changing the Auditor’s Report: Early Evidence from the UK. In Singapur Management University Seminar Series.Montgomery, D. D., M. S. Beasley, S. L. Menelaides, and Z. V. Palmrose. 2002. Auditors` new procedures for detecting fraud. Journal of Accountancy 193 (May): 63.Palmrose, Z. V. 1987. Litigation and independent auditors-the role of business failures and management fraud. Auditing-a Journal of Practice & Theory 6 (February): 90-103.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 (August): 596-620.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.Romanus, R. N., J. J. Maher, and D. M. Fleming. 2008. Auditor industry specialization, auditor changes, and accounting restatements. Accounting Horizons 22 (April), 389-413.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. Accounting Horizons.Smith, K. W. 2016. Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom. Working paper, Virginia Polytechnic Institute and State University.Solomon, I., M. D. Shields, and O. R. Whittington. 1999. What do industry-specialist auditors know?. Journal of accounting research 37 (January): 191-208.Taylor, M. H. 2000. The effects of industry specialization on auditors` inherent risk assessments and confidence judgements. Contemporary Accounting Research 17 (April): 693-712.Turner, L. 2002. Testimony and Statements before the Committee on Banking, Housing, and Urban Affairs United States Senate, Available at: http: / /banking.senate.gov/02 02hrg/022602/turner.htm.Wright, A. M., and S. Wright. 2014. Modification of the audit report: Mitigating investor attribution by disclosing the auditor’s judgment process. Behavioral Research in Accounting 26 (February): 35-50. zh_TW dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.011.2018.F07 -
