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題名 香港上市公司關鍵查核事項揭露之決定因素探討
The Determinants of Key Audit Matters Disclosed Evidence from Hong Kong Listed Companies
作者 張毓庭
Chang, Yu-Ting
貢獻者 林宛瑩
張毓庭
Chang, Yu-Ting
關鍵詞 香港
關鍵查核事項
Key audit matters
Hong Kong
日期 2018
上傳時間 3-Sep-2018 15:47:11 (UTC+8)
摘要 自金融危機及安隆案爆發後，各國主管機關皆致力於準則制定，藉以提升查核報告之溝通價值及資訊透明度，降低資訊不對稱情形之產生。新式查核報告提供財務報導使用者個別企業具獨特性之查核報告，其中，新增關鍵查核事項段，透過會計師之專業判斷及與企業治理單位溝通，以決定關鍵查核事項揭露之內容，使查核報告提供財務報導使用者更高之溝通價值及資訊透明度。
     關鍵查核事項揭露之內容，會計師與治理單位討論後之結果，因此為探討關鍵查核事項之揭露行為是否受到會計師之專業判斷及企業公司治理之影響，本研究以香港上市公司為樣本，衡量企業公司治理結構與關鍵查核事項揭露之影響，實證結果顯示，關鍵查核事項受到企業個別營運表現、企業規模及審計委員會規模之影響，顯示個別企業之特性將反映於關鍵查核事項，提供財務報導使用者更高之資訊透明度。
Since financial crisis and the Enron case, the authorities of all countries have devoted to the development of standards, in order to enhance the communication value and transparency of information in the audit report, and to reduce the occurrence of information asymmetry. The new audit report provides financial report users with unique audit reports of individual companies. Through accountants’ the professional judgments and discussion between corporate governance and accountants to determine the contents of key audit matters. To Provide financial reports users with higher communication value and transparency of information.
     The content of the key audit matters, the results of the discussion between the accountants and the corporate governance. In order to explore whether the disclosure of key audit matters is affected by the accountants’ professional judgment and corporate governance structure, this study uses the listed companies in Hong Kong as samples. The impact of the governance structure revealed that the key audit matters were affected by the individual operating performance, size of the company and the size of the audit committee, indicating that the characteristics of individual companies will be reflected in key audit matters and provide high information transparency to financial report users.
參考文獻 莊蕎安，2016，查核報告的革命. 會計研究月刊，373期: 62-67.
     陳瑞斌、許崇源，2007，公司治理結構與資訊揭露之關聯性研究，交大管理學報，2期: 55-109.
     Abraham, S., and P. J. Shrives. 2014. Improving the relevance of risk factor disclosure in corporate annual reports. The British accounting review 46 (1): 91-107.
     Agoglia, C. P., T. S. Doupnik, and G. T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
     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.
     Bédard, J., N. Gonthier-Besacier, and A. Schatt. 2014. Costs and benefits of reporting Key Audit Matters in the audit report: The French experience. International Symposium on Audit Research.
     Bailey, K. E., J. H. Bylinski, and M. D. Shields. 1983. Effects of audit report wording changes on the perceived message. Journal of Accounting Research: 355-370.
     Barlas, S. 2015. Additional audit committee disclosure likely. Strategic Finance 97 (3):11.
     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.
     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 (5): 1345-1362.
     Brown-Liburd, H. L., and A. M. Wright. 2011. The effect of past client relationship and strength of the audit committee on auditor negotiations. Auditing: A Journal of Practice and Theory 30 (4): 51-69.
     Bruynseels, L., and E. Cardinaels. 2013. 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.
     Caramanis, C., and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting and Economics 45 (1): 116-138.
     Carcello, J. V., and Neal, T. L. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (4): 453-467.
     Chan, A. M. Y., G. Liu, and J. Sun. 2013. Independent audit committee members’ board tenure and audit fees. Accounting and Finance 53 (4): 1129-1147.
     Chang, Y. T., W. Chi, D. Stone. 2018. The Effect of Client-Specific Experience on the Disclosure Quality of Key Audit Matters: Evidence from Taiwan.
     Church, B. K., S. M. Davis, and S. A. McCracken. 2008. The auditor`s reporting model: A literature overview and research synthesis. Accounting Horizons 22 (1): 69–90.
     Davidson III, W. N., B. Xie, and W. Xu. 2004. Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise. Journal of Accounting and Public Policy 23 (4): 279-293.
     DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics 3 (3): 183-199.
     Dobler, M., K. Lajili, and D. Zéghal. 2011. Attributes of corporate risk disclosure: An international investigation in the manufacturing sector. Journal of International Accounting Research 10 (2): 1-22.
     EY Center for Board Matters. 2017. PCAOB adopts final standard to significantly change the auditor’s report. Available at: https://www.ey.com/Publication/vwLUAssets/ey-pcaob-adopts-standard-changing-auditors-report/$File/ey-pcaob-adopts-standard-changing-auditors-report.pdf
     Erkens, D. H., and S. E. Bonner. 2012. The role of firm status in appointments of accounting financial experts to audit committees. The Accounting Review 88 (1): 107-136.
     Ettredge, M., E. E. Fuerherm, and C. Li. 2014. Fee pressure and audit quality. Accounting, Organizations and Society 39 (4): 247-263.
     Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors` fees for nonaudit services and earnings management. The Accounting Review 77 (s-1): 71-105.
     He, X., J. A. Pittman, O. M. Rui, and D. Wu. 2017. Do social ties between external auditors and audit committee members affect audit quality? The Accounting Review 92 (5): 61-87.
     Jorgensen, B. N., and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review 78 (2): 449-469.
     Kachelmeier, S. J., J. J. Schmidt, and K. Valentine. 2017. The disclaimer effect of disclosing critical audit matters in the auditor’s report.
     Kelton, A. S., and N. R. Montague. 2017. The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments. Accounting, Organizations and Society.
     Kim, H., and Y. Yasuda. 2017. Business risk disclosure and firm risk: Evidence from Japan. Research in International Business and Finance.
     Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics 33: 375-400.
     Knapp, M. C. 1985. Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure. The Accounting Review. 60 (2): 202-211.
     Knapp, M. C. 1987. An Empirical Study of Audit Committee Support for Auditors Involved in Technical Disputes with Client Management. The Accounting Review. 62 (3): 578-588.
     Koch, C., and S. E. Salterio. 2017. The effects of auditor affinity for client and perceived client pressure on auditor proposed adjustments. The Accounting Review. 92 (5):117-142.
     Larcker, D. F., and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research. 42 (3): 625-658.
     Leung, S., and B. Horwitz. 2004. Director ownership and voluntary segment disclosure: Hong Kong evidence. Journal of International Financial Management and Accounting .15 (3): 235-260.
     Lennox, C. S., and X. Wu. 2018. A review of the archival literature on audit partners. Accounting Horizons, Forthcoming.
     Leuz, C., D. Nanda, and P. D. Wysocki. 2003. Earnings management and investor protection: an international comparison. Journal of financial economics 69 (3): 505-527.
     Bamber, L. S., J. Jiang, and I. Y. Wang. 2010. What`s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure. The Accounting Review 85 (4): 1131-1162.
     Malek, M. 2011. The relationships between director-auditor link and audit opinion. Asian Journal of Finance and Accounting 3 (1): 1.
     Mališ, S. S., and M. Brozović. 2016. Communicating key audit matters in the independent auditor’s report. Računovodstvo i financije 62 (3): 49-53.
     Minutti-Meza, M., Gutierrez, E., K. W. Tatum, and M. Vulcheva. 2015. Consequences of changing the auditor’s report: Early evidence from the UK. Singapur Management University Seminar Series.
     Mock, T. J., J. Bédard, P. J. Coram, S. M. Davis, R. Espahbodi, and R. C. Warne. 2012.The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice and Theory 32 (1): 323-351.
     Ratzinger-Sakel, N. V., and J. C. Theis. 2017. Does considering key audit matters affect auditor judgment performance?.
     Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. Accounting Review: 639-656.
     Reid, L. C. 2015. Are auditor and audit committee report changes useful to investors ? Evidence from the United Kingdom. Working paper, University of Pittsburgh andUniversity of Tennessee.
     Antle, R., and B. Nalebuff. 1991. Conservatism and Auditor-Client Negotiations. Journal of Accounting Research 29: 31-54.
     Ho, S. S., and K. S. Wong. 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting,Auditing and Taxation 10: 139-156.
     Samaha, K., H. Khlif, and K. Hussainey. 2015. The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13-28.
     Sirois, L. P., J. Bédard, and P. Bera. 2018. The informational value of key audit matters in the auditor`s report: evidence from an Eye-tracking study. Accounting Horizons, forthcoming.
     Skinner, D. J. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research 32 (1): 38-60.
     Solomon, J. F., A. Solomon, S. D. Norton, and N. L. Joseph. 2000. A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform. The British accounting review 32 (4): 447-478.
     Waymire, G. 1985. Earnings Volatility and Voluntary Management Forecast Disclosure. Journal of Accounting Research 23 (1): 268-295.
描述 碩士
國立政治大學
會計學系
105353030
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105353030
資料類型 thesis
dc.contributor.advisor 林宛瑩zh_TW
dc.contributor.author (Authors) 張毓庭zh_TW
dc.contributor.author (Authors) Chang, Yu-Tingen_US
dc.creator (作者) 張毓庭zh_TW
dc.creator (作者) Chang, Yu-Tingen_US
dc.date (日期) 2018en_US
dc.date.accessioned 3-Sep-2018 15:47:11 (UTC+8)-
dc.date.available 3-Sep-2018 15:47:11 (UTC+8)-
dc.date.issued (上傳時間) 3-Sep-2018 15:47:11 (UTC+8)-
dc.identifier (Other Identifiers) G0105353030en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/119876-
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) 105353030zh_TW
dc.description.abstract (摘要) 自金融危機及安隆案爆發後，各國主管機關皆致力於準則制定，藉以提升查核報告之溝通價值及資訊透明度，降低資訊不對稱情形之產生。新式查核報告提供財務報導使用者個別企業具獨特性之查核報告，其中，新增關鍵查核事項段，透過會計師之專業判斷及與企業治理單位溝通，以決定關鍵查核事項揭露之內容，使查核報告提供財務報導使用者更高之溝通價值及資訊透明度。
     關鍵查核事項揭露之內容，會計師與治理單位討論後之結果，因此為探討關鍵查核事項之揭露行為是否受到會計師之專業判斷及企業公司治理之影響，本研究以香港上市公司為樣本，衡量企業公司治理結構與關鍵查核事項揭露之影響，實證結果顯示，關鍵查核事項受到企業個別營運表現、企業規模及審計委員會規模之影響，顯示個別企業之特性將反映於關鍵查核事項，提供財務報導使用者更高之資訊透明度。		zh_TW
dc.description.abstract (摘要) Since financial crisis and the Enron case, the authorities of all countries have devoted to the development of standards, in order to enhance the communication value and transparency of information in the audit report, and to reduce the occurrence of information asymmetry. The new audit report provides financial report users with unique audit reports of individual companies. Through accountants’ the professional judgments and discussion between corporate governance and accountants to determine the contents of key audit matters. To Provide financial reports users with higher communication value and transparency of information.
     The content of the key audit matters, the results of the discussion between the accountants and the corporate governance. In order to explore whether the disclosure of key audit matters is affected by the accountants’ professional judgment and corporate governance structure, this study uses the listed companies in Hong Kong as samples. The impact of the governance structure revealed that the key audit matters were affected by the individual operating performance, size of the company and the size of the audit committee, indicating that the characteristics of individual companies will be reflected in key audit matters and provide high information transparency to financial report users.		en_US
dc.description.tableofcontents 第一章 緒論 1
     第一節 研究動機與目的 1
     第二節 研究議題 8
     第三節 論文章節架構 13
     第二章 文獻探討 14
     第一節 上市公司治理單位對於會計師業務執行之影響 14
     第二節 上市公司盈餘管理行為 18
     第三節 自願性揭露與關鍵查核事項 19
     第三章 研究方法 22
     第一節 研究分析方法及研究假說 22
     第二節 實證模型與變數定義 27
     第三節 研究樣本及資料來源 32
     第四節 關鍵查核事項範例 33
     第四章 實證結果與分析 43
     第一節敘述性統計 43
     第二節 相關係數分析 47
     第三節 迴歸結果 50
     第五章 研究結論與建議 57
     第一節 研究結論 57
     第二節 研究限制及建議 60
     參考文獻 66		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105353030en_US
dc.subject (關鍵詞) 香港zh_TW
dc.subject (關鍵詞) 關鍵查核事項zh_TW
dc.subject (關鍵詞) Key audit mattersen_US
dc.subject (關鍵詞) Hong Kongen_US
dc.title (題名) 香港上市公司關鍵查核事項揭露之決定因素探討zh_TW
dc.title (題名) The Determinants of Key Audit Matters Disclosed Evidence from Hong Kong Listed Companiesen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 莊蕎安，2016，查核報告的革命. 會計研究月刊，373期: 62-67.
     陳瑞斌、許崇源，2007，公司治理結構與資訊揭露之關聯性研究，交大管理學報，2期: 55-109.
     Abraham, S., and P. J. Shrives. 2014. Improving the relevance of risk factor disclosure in corporate annual reports. The British accounting review 46 (1): 91-107.
     Agoglia, C. P., T. S. Doupnik, and G. T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 747-767.
     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.
     Bédard, J., N. Gonthier-Besacier, and A. Schatt. 2014. Costs and benefits of reporting Key Audit Matters in the audit report: The French experience. International Symposium on Audit Research.
     Bailey, K. E., J. H. Bylinski, and M. D. Shields. 1983. Effects of audit report wording changes on the perceived message. Journal of Accounting Research: 355-370.
     Barlas, S. 2015. Additional audit committee disclosure likely. Strategic Finance 97 (3):11.
     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.
     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 (5): 1345-1362.
     Brown-Liburd, H. L., and A. M. Wright. 2011. The effect of past client relationship and strength of the audit committee on auditor negotiations. Auditing: A Journal of Practice and Theory 30 (4): 51-69.
     Bruynseels, L., and E. Cardinaels. 2013. 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.
     Caramanis, C., and C. Lennox. 2008. Audit effort and earnings management. Journal of Accounting and Economics 45 (1): 116-138.
     Carcello, J. V., and Neal, T. L. 2000. Audit committee composition and auditor reporting. The Accounting Review 75 (4): 453-467.
     Chan, A. M. Y., G. Liu, and J. Sun. 2013. Independent audit committee members’ board tenure and audit fees. Accounting and Finance 53 (4): 1129-1147.
     Chang, Y. T., W. Chi, D. Stone. 2018. The Effect of Client-Specific Experience on the Disclosure Quality of Key Audit Matters: Evidence from Taiwan.
     Church, B. K., S. M. Davis, and S. A. McCracken. 2008. The auditor`s reporting model: A literature overview and research synthesis. Accounting Horizons 22 (1): 69–90.
     Davidson III, W. N., B. Xie, and W. Xu. 2004. Market reaction to voluntary announcements of audit committee appointments: The effect of financial expertise. Journal of Accounting and Public Policy 23 (4): 279-293.
     DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics 3 (3): 183-199.
     Dobler, M., K. Lajili, and D. Zéghal. 2011. Attributes of corporate risk disclosure: An international investigation in the manufacturing sector. Journal of International Accounting Research 10 (2): 1-22.
     EY Center for Board Matters. 2017. PCAOB adopts final standard to significantly change the auditor’s report. Available at: https://www.ey.com/Publication/vwLUAssets/ey-pcaob-adopts-standard-changing-auditors-report/$File/ey-pcaob-adopts-standard-changing-auditors-report.pdf
     Erkens, D. H., and S. E. Bonner. 2012. The role of firm status in appointments of accounting financial experts to audit committees. The Accounting Review 88 (1): 107-136.
     Ettredge, M., E. E. Fuerherm, and C. Li. 2014. Fee pressure and audit quality. Accounting, Organizations and Society 39 (4): 247-263.
     Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors` fees for nonaudit services and earnings management. The Accounting Review 77 (s-1): 71-105.
     He, X., J. A. Pittman, O. M. Rui, and D. Wu. 2017. Do social ties between external auditors and audit committee members affect audit quality? The Accounting Review 92 (5): 61-87.
     Jorgensen, B. N., and M. T. Kirschenheiter. 2003. Discretionary risk disclosures. The Accounting Review 78 (2): 449-469.
     Kachelmeier, S. J., J. J. Schmidt, and K. Valentine. 2017. The disclaimer effect of disclosing critical audit matters in the auditor’s report.
     Kelton, A. S., and N. R. Montague. 2017. The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments. Accounting, Organizations and Society.
     Kim, H., and Y. Yasuda. 2017. Business risk disclosure and firm risk: Evidence from Japan. Research in International Business and Finance.
     Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics 33: 375-400.
     Knapp, M. C. 1985. Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure. The Accounting Review. 60 (2): 202-211.
     Knapp, M. C. 1987. An Empirical Study of Audit Committee Support for Auditors Involved in Technical Disputes with Client Management. The Accounting Review. 62 (3): 578-588.
     Koch, C., and S. E. Salterio. 2017. The effects of auditor affinity for client and perceived client pressure on auditor proposed adjustments. The Accounting Review. 92 (5):117-142.
     Larcker, D. F., and S. A. Richardson. 2004. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research. 42 (3): 625-658.
     Leung, S., and B. Horwitz. 2004. Director ownership and voluntary segment disclosure: Hong Kong evidence. Journal of International Financial Management and Accounting .15 (3): 235-260.
     Lennox, C. S., and X. Wu. 2018. A review of the archival literature on audit partners. Accounting Horizons, Forthcoming.
     Leuz, C., D. Nanda, and P. D. Wysocki. 2003. Earnings management and investor protection: an international comparison. Journal of financial economics 69 (3): 505-527.
     Bamber, L. S., J. Jiang, and I. Y. Wang. 2010. What`s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure. The Accounting Review 85 (4): 1131-1162.
     Malek, M. 2011. The relationships between director-auditor link and audit opinion. Asian Journal of Finance and Accounting 3 (1): 1.
     Mališ, S. S., and M. Brozović. 2016. Communicating key audit matters in the independent auditor’s report. Računovodstvo i financije 62 (3): 49-53.
     Minutti-Meza, M., Gutierrez, E., K. W. Tatum, and M. Vulcheva. 2015. Consequences of changing the auditor’s report: Early evidence from the UK. Singapur Management University Seminar Series.
     Mock, T. J., J. Bédard, P. J. Coram, S. M. Davis, R. Espahbodi, and R. C. Warne. 2012.The audit reporting model: Current research synthesis and implications. Auditing: A Journal of Practice and Theory 32 (1): 323-351.
     Ratzinger-Sakel, N. V., and J. C. Theis. 2017. Does considering key audit matters affect auditor judgment performance?.
     Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. Accounting Review: 639-656.
     Reid, L. C. 2015. Are auditor and audit committee report changes useful to investors ? Evidence from the United Kingdom. Working paper, University of Pittsburgh andUniversity of Tennessee.
     Antle, R., and B. Nalebuff. 1991. Conservatism and Auditor-Client Negotiations. Journal of Accounting Research 29: 31-54.
     Ho, S. S., and K. S. Wong. 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting,Auditing and Taxation 10: 139-156.
     Samaha, K., H. Khlif, and K. Hussainey. 2015. The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13-28.
     Sirois, L. P., J. Bédard, and P. Bera. 2018. The informational value of key audit matters in the auditor`s report: evidence from an Eye-tracking study. Accounting Horizons, forthcoming.
     Skinner, D. J. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research 32 (1): 38-60.
     Solomon, J. F., A. Solomon, S. D. Norton, and N. L. Joseph. 2000. A conceptual framework for corporate risk disclosure emerging from the agenda for corporate governance reform. The British accounting review 32 (4): 447-478.
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dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.045.2018.F07-