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題名 新加坡上市公司關鍵查核事項揭露因素之探討
The Determinants of Key Audit Matters Disclosure : Evidence from Singapore
作者 許沁瑩
Hsu, Chin-Ying
貢獻者 林宛瑩
許沁瑩
Hsu, Chin-Ying
關鍵詞 關鍵查核事項
會計師事務所
治理單位
Key audit matters
Audit firm
Governance
日期 2018
上傳時間 3-Sep-2018 15:47:14 (UTC+8)
摘要 金融海嘯爆發過後，投資者逐漸喪失對於會計師所出具之查核報告的信賴，制式化的查核報告再也無法達成溝通之目的，各種改革因應而生，其中，最重大以及影響層面最廣的改革即是新增關鍵查核事項段，揭露會計師於查核中所發現的最重要的事項，近幾年許多文獻也致力於關鍵查核事項的影響，結果顯示，關鍵查核事項對於各利害關係方存在一定的影響力。
     關鍵查核事項是依照會計師專業判斷而決定，並選自與治理單位的溝通事項。因此，為探討影響關鍵查核事項之揭露因素，本研究以新加坡主板上市公司為樣本，探討關鍵查核事項的揭露數量與會計師事務所特性以及公司治理特性間的關聯性，實證結果顯示，關鍵查核事項的揭露數量會受到會計師事務所的規模以及外部董事席次比率的影響。
After the outbreak of the financial crisis, investors gradually lost their trust in the audit report issued by the accountant. The standardization of the old-style report can no longer achieve the purpose of communication. Various reforms have emerged. Among them, the most significant and most influential reform is Key Audit Matters(KAM) were added to expose the most significant issues discovered by accountants during the audit. In recent years, many documents have also been devoted to the impact of key audit matters. And found certain influence on stakeholders.
     The key audit matters are determined according to the professional judgment of the accountant and are selected from the communication matters with the governing unit., in order to explore the exposure factors affecting key audit matters, this study uses Singapore listed companies as a sample to exploring the relationship between the number of key audit matters and the characteristics of accounting firms and corporate governance. The empirical results show that the number of disclosures of key audit matters will be affected by the size of the accounting firm and the ratio of external directors of board.
參考文獻 一、 中文部分
     李建然、陳政芳，2004，審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的，會計評論，第38期（一月）：59-80。
     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9期（九月）：30-41。
     許瑋芸，2013，探討產品資訊量對選擇決策的影響，國立成功大學碩士論文。
     莊詠玲，2014，淺談新加坡如何落實公司治理，證券服務，第623期（三月）：20-24。
     莊蕎安，2016，查核報告的革命，會計研究月刊，第373期（十二月）：62。
     陳渝雯, 2017, 會計師事務所對新式查核報告的影響，國立政治大學碩士論文。
     張雅琳，2004，我國企業獨立董事機制與經營績效之關聯性研究，大葉大學會計資訊研究所未出版碩士論文。
     黃劭彥、李宗霖、林陣蒼，2016，淺析新式會計師查核報告之「關鍵查核事項」，會計師季刊，第268期（九月）：18-28。
     廖秀梅、李建然及吳祥華，2006,董事會結構特性與公司績效關係之研究-兼論台灣家族企業因素的影響, 東吳經濟商學學報, 54,117-160。
     二、 英文部分
     Arcay, M. R. B., & Vazquez, M. F. M. 2005. Corporate characteristics, governance rules and the extent of voluntary disclosure in Spain. Advances in Accounting, 21, 299-331.
     Banks, D. W., & Kinney, W. R. 1982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research, 240-254.
     Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. 1998. The effect of audit quality on earnings management. Contemporary accounting research, 15(1), 1-24.
     Beretta, S., & Bozzolan, S. 2004. A framework for the analysis of firm risk communication. The International Journal of Accounting, 39(3), 265-288.
     Brasel, K., Doxey, M. M., Grenier, J. H., & Reffett, A. 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.
     Carcello, J. V., Hermanson, D. R., & Ye, Z. 2011. Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1-31.
     Cheng, E. C., & Courtenay, S. M. 2006. Board composition, regulatory regime and voluntary disclosure. The international journal of accounting, 41(3), 262-289.
     Christensen, B. E., Glover, S. M., & Wolfe, C. J. 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.
     Collins, D. W., & Kothari, S. P. 1989. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of accounting and economics, 11(2-3), 143-181.
     Copley, P. A. 1991. The association between municipal disclosure practices and audit quality. Journal of Accounting and Public Policy, 10(4), 245-266.
     Cordos, G. S., and Fülöpa, M. T. 2015. Understanding audit reporting changes: introduction of Key Audit Matters. Accounting and Management Information Systems, 14:128-152.
     DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
     Donnelly, R., & Mulcahy, M. 2008. Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5), 416-429.
     Eng, L. L., & Mak, Y. T. 2003. Corporate governance and voluntary disclosure. Journal of accounting and public policy, 22(4), 325-345.
     Fama, E. F., & Jensen, M. C. 1983. Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
     Field, L., Lowry, M., Shu, S., 2005. Does disclosure deter or trigger litigation? Journal of Accounting and Economics, 39, 487–507.
     Firth, M. (1984). The extent of voluntary disclosure in corporate annual reports and its association with security risk measures. Applied Economics, 16(2), 269-278.
     Foo, S. L., & Pathak, S. 2016. Financial Health and Corporate Performance of Listed Manufacturing Companies in South Korea and Taiwan: A Comparative Study of the Two Asian Tigers. Asian Journal of Business and Management, 4(2), 49.
     Francis, J. R., Maydew, E. L., & Sparks, H. C. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: a Journal of Practice & theory, 18(2), 17-34.
     Goodson, B., Bowlin, K., & Backof, A. 2014. Mandatory Emphasis Paragraphs, Clarifying Language and Juror Assessments of Auditor Liability. Working Paper.
     Healy, P. M., & Palepu, K. G. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
     Hope, O. K., Kang, T., & Kim, J. W. 2013. Voluntary disclosure practices by foreign firms cross-listed in the United States. Journal of Contemporary Accounting & Economics, 9(1), 50-66.
     Huafang, X., & Jianguo, Y. 2007. Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal, 22(6), 604-619.
     Hyatt, T. A., & Prawitt, D. F. 2001. Does congruence between audit structure and auditors` locus of control affect job performance?. The Accounting Review, 76(2), 263-274.
     Jensen, M. C. 1986. Agency costs of free cash flow, corporate finance, and takeovers. The American economic review, 76(2), 323-329.
     Juhmani, O. I. 2013. Ownership structure and corporate voluntary disclosure: evidence from Bahrain. International Journal of Accounting and Financial Reporting, 3(2), 133.
     Kachelmeier, S. J., Schmidt, J. J., & Valentine, K. 2017. The disclaimer effect of disclosing critical audit matters in the auditor’s report. Working Paper.
     Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of accounting and economics, 33(3), 375-400.
     Kim, K., Mauldin, E., & Patro, S. 2014. Outside directors and board advising and monitoring performance. Journal of Accounting and Economics, 57(2), 110-131.
     Lang, M., Raedy, J.S., Wilson, W., 2006. Earnings management and cross listing: are reconciled earnings comparable to U.S. earnings? Journal of Accounting and Economics ,42, 255–283.
     
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     Lys, T., & Watts, R. L. 1994. Lawsuits against auditors. Journal of Accounting Research,32 65-93.
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     OECD, O. 2004. The OECD principles of corporate governance. Contaduría y Administración, (216).
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     Shi, Y., Magnan, M., & Kim, J. B. 2012. Do countries matter for voluntary disclosure？Evidence from cross-listed firms in the US. Journal of International Business Studies, 43(2), 143-165
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     Tian, Y., & Chen, J. 2009. Concept of voluntary information disclosure and a review of relevant studies. International Journal of Economics and Finance, 1(2), 55.
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描述 碩士
國立政治大學
會計學系
105353042
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105353042
資料類型 thesis
dc.contributor.advisor 林宛瑩zh_TW
dc.contributor.author (Authors) 許沁瑩zh_TW
dc.contributor.author (Authors) Hsu, Chin-Yingen_US
dc.creator (作者) 許沁瑩zh_TW
dc.creator (作者) Hsu, Chin-Yingen_US
dc.date (日期) 2018en_US
dc.date.accessioned 3-Sep-2018 15:47:14 (UTC+8)-
dc.date.available 3-Sep-2018 15:47:14 (UTC+8)-
dc.date.issued (上傳時間) 3-Sep-2018 15:47:14 (UTC+8)-
dc.identifier (Other Identifiers) G0105353042en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/119877-
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) 105353042zh_TW
dc.description.abstract (摘要) 金融海嘯爆發過後，投資者逐漸喪失對於會計師所出具之查核報告的信賴，制式化的查核報告再也無法達成溝通之目的，各種改革因應而生，其中，最重大以及影響層面最廣的改革即是新增關鍵查核事項段，揭露會計師於查核中所發現的最重要的事項，近幾年許多文獻也致力於關鍵查核事項的影響，結果顯示，關鍵查核事項對於各利害關係方存在一定的影響力。
     關鍵查核事項是依照會計師專業判斷而決定，並選自與治理單位的溝通事項。因此，為探討影響關鍵查核事項之揭露因素，本研究以新加坡主板上市公司為樣本，探討關鍵查核事項的揭露數量與會計師事務所特性以及公司治理特性間的關聯性，實證結果顯示，關鍵查核事項的揭露數量會受到會計師事務所的規模以及外部董事席次比率的影響。		zh_TW
dc.description.abstract (摘要) After the outbreak of the financial crisis, investors gradually lost their trust in the audit report issued by the accountant. The standardization of the old-style report can no longer achieve the purpose of communication. Various reforms have emerged. Among them, the most significant and most influential reform is Key Audit Matters(KAM) were added to expose the most significant issues discovered by accountants during the audit. In recent years, many documents have also been devoted to the impact of key audit matters. And found certain influence on stakeholders.
     The key audit matters are determined according to the professional judgment of the accountant and are selected from the communication matters with the governing unit., in order to explore the exposure factors affecting key audit matters, this study uses Singapore listed companies as a sample to exploring the relationship between the number of key audit matters and the characteristics of accounting firms and corporate governance. The empirical results show that the number of disclosures of key audit matters will be affected by the size of the accounting firm and the ratio of external directors of board.		en_US
dc.description.tableofcontents 第一章 緒論 IV
     第一節 研究動機與目的 1
     第二節 研究議題 7
     第三節 研究架構 10
     第二章 文獻探討 11
     第一節 新加坡上市公司之法規與資本市場規範 11
     第二節 關鍵查核事項文獻探討 15
     第三節 國際審計準則IAS701有關關鍵查核事項之規定 18
     第四節 會計師事務所相關文獻之探討 23
     第五節 公司治理相關文獻之探討 26
     第三章 研究方法 29
     第一節 研究假說 29
     第二節 實證模型與變數定義 32
     第三節 研究樣本選取與分析 38
     第四章 實證分析結果 43
     第一節 敘述統計分析 43
     第二節 單變量分析 45
     第三節 實證結果分析 48
     第五章 結論與建議 53
     第一節 結論 53
     第二節 研究限制與建議 55
     參考文獻 56		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105353042en_US
dc.subject (關鍵詞) 關鍵查核事項zh_TW
dc.subject (關鍵詞) 會計師事務所zh_TW
dc.subject (關鍵詞) 治理單位zh_TW
dc.subject (關鍵詞) Key audit mattersen_US
dc.subject (關鍵詞) Audit firmen_US
dc.subject (關鍵詞) Governanceen_US
dc.title (題名) 新加坡上市公司關鍵查核事項揭露因素之探討zh_TW
dc.title (題名) The Determinants of Key Audit Matters Disclosure : Evidence from Singaporeen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、 中文部分
     李建然、陳政芳，2004，審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的，會計評論，第38期（一月）：59-80。
     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9期（九月）：30-41。
     許瑋芸，2013，探討產品資訊量對選擇決策的影響，國立成功大學碩士論文。
     莊詠玲，2014，淺談新加坡如何落實公司治理，證券服務，第623期（三月）：20-24。
     莊蕎安，2016，查核報告的革命，會計研究月刊，第373期（十二月）：62。
     陳渝雯, 2017, 會計師事務所對新式查核報告的影響，國立政治大學碩士論文。
     張雅琳，2004，我國企業獨立董事機制與經營績效之關聯性研究，大葉大學會計資訊研究所未出版碩士論文。
     黃劭彥、李宗霖、林陣蒼，2016，淺析新式會計師查核報告之「關鍵查核事項」，會計師季刊，第268期（九月）：18-28。
     廖秀梅、李建然及吳祥華，2006,董事會結構特性與公司績效關係之研究-兼論台灣家族企業因素的影響, 東吳經濟商學學報, 54,117-160。
     二、 英文部分
     Arcay, M. R. B., & Vazquez, M. F. M. 2005. Corporate characteristics, governance rules and the extent of voluntary disclosure in Spain. Advances in Accounting, 21, 299-331.
     Banks, D. W., & Kinney, W. R. 1982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research, 240-254.
     Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. 1998. The effect of audit quality on earnings management. Contemporary accounting research, 15(1), 1-24.
     Beretta, S., & Bozzolan, S. 2004. A framework for the analysis of firm risk communication. The International Journal of Accounting, 39(3), 265-288.
     Brasel, K., Doxey, M. M., Grenier, J. H., & Reffett, A. 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.
     Carcello, J. V., Hermanson, D. R., & Ye, Z. 2011. Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1-31.
     Cheng, E. C., & Courtenay, S. M. 2006. Board composition, regulatory regime and voluntary disclosure. The international journal of accounting, 41(3), 262-289.
     Christensen, B. E., Glover, S. M., & Wolfe, C. J. 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.
     Collins, D. W., & Kothari, S. P. 1989. An analysis of intertemporal and cross-sectional determinants of earnings response coefficients. Journal of accounting and economics, 11(2-3), 143-181.
     Copley, P. A. 1991. The association between municipal disclosure practices and audit quality. Journal of Accounting and Public Policy, 10(4), 245-266.
     Cordos, G. S., and Fülöpa, M. T. 2015. Understanding audit reporting changes: introduction of Key Audit Matters. Accounting and Management Information Systems, 14:128-152.
     DeAngelo, L. E. 1981. Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
     Donnelly, R., & Mulcahy, M. 2008. Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5), 416-429.
     Eng, L. L., & Mak, Y. T. 2003. Corporate governance and voluntary disclosure. Journal of accounting and public policy, 22(4), 325-345.
     Fama, E. F., & Jensen, M. C. 1983. Separation of ownership and control. The journal of law and Economics, 26(2), 301-325.
     Field, L., Lowry, M., Shu, S., 2005. Does disclosure deter or trigger litigation? Journal of Accounting and Economics, 39, 487–507.
     Firth, M. (1984). The extent of voluntary disclosure in corporate annual reports and its association with security risk measures. Applied Economics, 16(2), 269-278.
     Foo, S. L., & Pathak, S. 2016. Financial Health and Corporate Performance of Listed Manufacturing Companies in South Korea and Taiwan: A Comparative Study of the Two Asian Tigers. Asian Journal of Business and Management, 4(2), 49.
     Francis, J. R., Maydew, E. L., & Sparks, H. C. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: a Journal of Practice & theory, 18(2), 17-34.
     Goodson, B., Bowlin, K., & Backof, A. 2014. Mandatory Emphasis Paragraphs, Clarifying Language and Juror Assessments of Auditor Liability. Working Paper.
     Healy, P. M., & Palepu, K. G. 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.
     Hope, O. K., Kang, T., & Kim, J. W. 2013. Voluntary disclosure practices by foreign firms cross-listed in the United States. Journal of Contemporary Accounting & Economics, 9(1), 50-66.
     Huafang, X., & Jianguo, Y. 2007. Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal, 22(6), 604-619.
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dc.identifier.doi (DOI) 10.6814/THE.NCCU.ACCT.046.2018.F07-