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題名 審計委員會之組成成員及其特性與關鍵查核事項可讀性之關聯
The Association between the Characteristics of Audit Committees and the Readability of Key Audit Matters作者 謝易辰
Hsieh, Yi-Chen貢獻者 張祐慈
Chang, Yu-Tzu
謝易辰
Hsieh, Yi-Chen關鍵詞 審計委員會
關鍵查核事項
可讀性
Audit committee
Key audit matters
Readability日期 2020 上傳時間 1-Jul-2020 13:34:00 (UTC+8) 摘要 本研究旨在探討審計委員會之特性，如會計專家背景成員、審計委員會開會次數、以及審計委員會成員兼職情形與查核報告中關鍵查核事項之可讀性是否有所關聯。舊式查核報告不足之處在於其無法提供報告使用者專屬於受查者的特定資訊，而依據審計準則第五十八號公報「查核報告中關鍵查核事項之溝通」，會計師必須從與治理單位的溝通事項中決定高度關注事項，並進而再自高度關注事項中決定關鍵查核事項，換言之，對本期查核最為重要之事項，我國亦於2016年起陸續發布及適用新式查核報告相關公報之規定。本研究以2016及2017兩年度台灣上市(櫃)公司為研究樣本，實證結果顯示審計委員會具有會計專家背景成員將降低關鍵查核事項可讀性，審計委員會成員兼職情形將增加關鍵查核事項可讀性。然而，審計委員會開會次數並未對關鍵查核事項可讀性有顯著影響。
This study investigates whether the characteristics of audit committees such as accounting experts, number of meetings, and multiple directorships affect the readability of key audit matters (KAMs). The auditor shall determine KAMs from those matters that required significant auditor attention in performing audits. The regulator in Taiwan incorporates the International Standards on Auditing to establish similar auditing standards including the KAMs so that CPA firms can provide a tailor-made audit report to their auditees. This study uses Taiwanese data to examine and find that accounting expert in audit committee has a significantly negative effect on the readability of KAMs. Multiple-directorships has a significantly positive effect on the readability of KAMs. However, the number of meetings of the audit committee does not have a significant effect on the readability of KAMs.參考文獻 馬秀如，2017，關鍵查核事項！？以T公司員工收賄為例，會計研究月刊，第375期，94-100。劉若蘭、劉政淮與游博凱，2016，審計委員會對公司績效與資訊揭露品質之影響，評價學報，第10期，1-30。Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Lapides, P. D. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons, 14(4): 441-454.Bonsall, S., Miller, B. 2017. The impact of narrative financial disclosure readability on bond ratings and the cost of debt capital. Review of Accounting. Studies. 22(4): 608-643.Brick, I.E., Chidambaran, N.K., 2010. Board meetings, committee structure, and firm value. Journal of Corporate Finance 16(4): 533-553.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.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.Cohen, J. R., Gaynor, L. M., Krishnamoorthy, G., & Wright, A. M. 2007.Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research. Accounting Horizons 21(2): 165-187.DeFond, M. L., R. N. Hann, and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research 43(2) : 153-193.Dhaliwal, D. S., V. Naiker, and F. Navissi. 2007. Audit committee financial expertise, corporate governance and accruals quality: An empirical analysis. University of Auckland.DuBay, W. 2004. The principles of readability. Costa Mesa, CA: Impact Information.Fakhfakh, M. 2013. The Readability of Standardised Reports by the International Federation of Accountants Journal of Commerce and Accounting Research, 2(1): 10-28.Fakhfakh, M. 2015. The readability of international illustration of auditor`s report: An advanced reflection on the compromise between normative principles and linguistic requirements. Journal of Economics, Finance and Administrative Science, 20(38): 21-29.Gunning, R., 1952. The Technique of Clear Writing. McGraw-Hill International Book Co., New York, NY.Gutierrez, E., Minutti-Meza, M., Tatum, K.W., Vulcheva, M. 2018. Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies 23(9): 1543–1587.Hargis, G., Hernandez, A. K., Hughes, P., Ramaker, J.,Rouiller, S. & Wilde, E. 1998. Developing Quality Technical Information: A Handbook for Writers and Editors. Upper Saddle River, NJ: Prentice Hall.Harris, I. C., and K. Shimizu. 2004. Too busy to serve? An examination of the influence of overboarded directors. Journal of management studies 41 (July): 775-798.Henry, E., Leone, A.J. 2016. Measuring qualitative information in capital markets research: comparison of alternative methodologies to measure disclosure tone. The Accounting Revenue 91(1): 153-178.Hossain, M., M. H. B. Perera, and A. R. Rahman. 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management & Accounting 6 (March): 69-87.Klare, G. R. 1963. The Measurement of Readability. Ames, Iowa: Iowa State University Press.Köhler, A., Ratzinger-Sakel, N.V., & Theis, J.C. 2016. The Effects of Key Audit Matters on the Auditor`s Report`s Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors. Accounting in Europe, forthcoming.Loughran, T. McDonald, B., 2014a. Measuring readability in financial disclosures. Journal of. Finance. 69(4): 1643-1671.Loughran, T. McDonald, B. 2014b. Regulation and financial disclosure: the impact of plain English. Journal of Regulatory Economics. 45(1): 94-113.Hargis, G. H. 1969. SMOG Grading - A New Readability Formula. Journal of Reading, 22: 639-646.Miller, B.P, 2010. The effects of disclosure complexity on small and large investor trading. The Accounting Review. 85(6): 2107-2143.Velte, P. 2018. Does gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK evidence. Corporate Social Responsibility and Environmental Management 25: 748-755.Patton, J., and I. Zelenka. 1997. An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic. European Accounting Review 6 (December): 605-626.Reid, L C., J. V. Carcello, C. Li, and T. L. Neal. 2019. Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom. Contemporary Accounting Research, 36(3): 1501-1539.Securities and Exchange Commission, 1998a. Staff Legal Bulletin No. 7. (https://www.sec.gov/interps /legal/slbci7.htm).Securities and Exchange Commission, 1998b. A Plain English Handbook: How to Create Clear SEC Disclosure. SEC Office of Investor Education and Assistance Washington, District of Columbia (http://www.sec.gov/pdf/handbook.pdf).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 (August): 149-175.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. 32(2):141-162 描述 碩士
國立政治大學
會計學系
107353017資料來源 http://thesis.lib.nccu.edu.tw/record/#G0107353017 資料類型 thesis dc.contributor.advisor 張祐慈 zh_TW dc.contributor.advisor Chang, Yu-Tzu en_US dc.contributor.author (Authors) 謝易辰 zh_TW dc.contributor.author (Authors) Hsieh, Yi-Chen en_US dc.creator (作者) 謝易辰 zh_TW dc.creator (作者) Hsieh, Yi-Chen en_US dc.date (日期) 2020 en_US dc.date.accessioned 1-Jul-2020 13:34:00 (UTC+8) - dc.date.available 1-Jul-2020 13:34:00 (UTC+8) - dc.date.issued (上傳時間) 1-Jul-2020 13:34:00 (UTC+8) - dc.identifier (Other Identifiers) G0107353017 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/130505 - 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) 107353017 zh_TW dc.description.abstract (摘要) 本研究旨在探討審計委員會之特性，如會計專家背景成員、審計委員會開會次數、以及審計委員會成員兼職情形與查核報告中關鍵查核事項之可讀性是否有所關聯。舊式查核報告不足之處在於其無法提供報告使用者專屬於受查者的特定資訊，而依據審計準則第五十八號公報「查核報告中關鍵查核事項之溝通」，會計師必須從與治理單位的溝通事項中決定高度關注事項，並進而再自高度關注事項中決定關鍵查核事項，換言之，對本期查核最為重要之事項，我國亦於2016年起陸續發布及適用新式查核報告相關公報之規定。本研究以2016及2017兩年度台灣上市(櫃)公司為研究樣本，實證結果顯示審計委員會具有會計專家背景成員將降低關鍵查核事項可讀性，審計委員會成員兼職情形將增加關鍵查核事項可讀性。然而，審計委員會開會次數並未對關鍵查核事項可讀性有顯著影響。 zh_TW dc.description.abstract (摘要) This study investigates whether the characteristics of audit committees such as accounting experts, number of meetings, and multiple directorships affect the readability of key audit matters (KAMs). The auditor shall determine KAMs from those matters that required significant auditor attention in performing audits. The regulator in Taiwan incorporates the International Standards on Auditing to establish similar auditing standards including the KAMs so that CPA firms can provide a tailor-made audit report to their auditees. This study uses Taiwanese data to examine and find that accounting expert in audit committee has a significantly negative effect on the readability of KAMs. Multiple-directorships has a significantly positive effect on the readability of KAMs. However, the number of meetings of the audit committee does not have a significant effect on the readability of KAMs. 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 研究問題 3第三節 研究架構 4第二章、文獻探討 5第一節 審計委員會 5第二節 關鍵查核事項 8第三節 可讀性 11第三章、研究設計 13第一節 研究假說 13第二節 樣本篩選與資料來源 15第三節實證模型與衡量變數 16第四章、實證結果與分析 21第一節 敘述性統計分析 21第二節 相關係數分析 24第三節 迴歸分析 26第四節 額外分析 29第五章 研究結論與限制 31第一節 研究結論 31第二節 研究限制 32參考文獻 33 zh_TW dc.format.extent 1805669 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0107353017 en_US dc.subject (關鍵詞) 審計委員會 zh_TW dc.subject (關鍵詞) 關鍵查核事項 zh_TW dc.subject (關鍵詞) 可讀性 zh_TW dc.subject (關鍵詞) Audit committee en_US dc.subject (關鍵詞) Key audit matters en_US dc.subject (關鍵詞) Readability en_US dc.title (題名) 審計委員會之組成成員及其特性與關鍵查核事項可讀性之關聯 zh_TW dc.title (題名) The Association between the Characteristics of Audit Committees and the Readability of Key Audit Matters en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 馬秀如，2017，關鍵查核事項！？以T公司員工收賄為例，會計研究月刊，第375期，94-100。劉若蘭、劉政淮與游博凱，2016，審計委員會對公司績效與資訊揭露品質之影響，評價學報，第10期，1-30。Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Lapides, P. D. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons, 14(4): 441-454.Bonsall, S., Miller, B. 2017. The impact of narrative financial disclosure readability on bond ratings and the cost of debt capital. Review of Accounting. Studies. 22(4): 608-643.Brick, I.E., Chidambaran, N.K., 2010. Board meetings, committee structure, and firm value. Journal of Corporate Finance 16(4): 533-553.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.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.Cohen, J. R., Gaynor, L. M., Krishnamoorthy, G., & Wright, A. M. 2007.Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research. Accounting Horizons 21(2): 165-187.DeFond, M. L., R. N. Hann, and X. Hu. 2005. Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research 43(2) : 153-193.Dhaliwal, D. S., V. Naiker, and F. Navissi. 2007. Audit committee financial expertise, corporate governance and accruals quality: An empirical analysis. University of Auckland.DuBay, W. 2004. The principles of readability. Costa Mesa, CA: Impact Information.Fakhfakh, M. 2013. The Readability of Standardised Reports by the International Federation of Accountants Journal of Commerce and Accounting Research, 2(1): 10-28.Fakhfakh, M. 2015. The readability of international illustration of auditor`s report: An advanced reflection on the compromise between normative principles and linguistic requirements. Journal of Economics, Finance and Administrative Science, 20(38): 21-29.Gunning, R., 1952. The Technique of Clear Writing. McGraw-Hill International Book Co., New York, NY.Gutierrez, E., Minutti-Meza, M., Tatum, K.W., Vulcheva, M. 2018. Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies 23(9): 1543–1587.Hargis, G., Hernandez, A. K., Hughes, P., Ramaker, J.,Rouiller, S. & Wilde, E. 1998. Developing Quality Technical Information: A Handbook for Writers and Editors. Upper Saddle River, NJ: Prentice Hall.Harris, I. C., and K. Shimizu. 2004. Too busy to serve? An examination of the influence of overboarded directors. Journal of management studies 41 (July): 775-798.Henry, E., Leone, A.J. 2016. Measuring qualitative information in capital markets research: comparison of alternative methodologies to measure disclosure tone. The Accounting Revenue 91(1): 153-178.Hossain, M., M. H. B. Perera, and A. R. Rahman. 1995. Voluntary disclosure in the annual reports of New Zealand companies. Journal of International Financial Management & Accounting 6 (March): 69-87.Klare, G. R. 1963. The Measurement of Readability. Ames, Iowa: Iowa State University Press.Köhler, A., Ratzinger-Sakel, N.V., & Theis, J.C. 2016. The Effects of Key Audit Matters on the Auditor`s Report`s Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors. Accounting in Europe, forthcoming.Loughran, T. McDonald, B., 2014a. Measuring readability in financial disclosures. Journal of. Finance. 69(4): 1643-1671.Loughran, T. McDonald, B. 2014b. Regulation and financial disclosure: the impact of plain English. Journal of Regulatory Economics. 45(1): 94-113.Hargis, G. H. 1969. SMOG Grading - A New Readability Formula. Journal of Reading, 22: 639-646.Miller, B.P, 2010. The effects of disclosure complexity on small and large investor trading. The Accounting Review. 85(6): 2107-2143.Velte, P. 2018. Does gender diversity in the audit committee influence key audit matters’ readability in the audit report? UK evidence. Corporate Social Responsibility and Environmental Management 25: 748-755.Patton, J., and I. Zelenka. 1997. An empirical analysis of the determinants of the extent of disclosure in annual reports of joint stock companies in the Czech Republic. European Accounting Review 6 (December): 605-626.Reid, L C., J. V. Carcello, C. Li, and T. L. Neal. 2019. Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom. Contemporary Accounting Research, 36(3): 1501-1539.Securities and Exchange Commission, 1998a. Staff Legal Bulletin No. 7. (https://www.sec.gov/interps /legal/slbci7.htm).Securities and Exchange Commission, 1998b. A Plain English Handbook: How to Create Clear SEC Disclosure. SEC Office of Investor Education and Assistance Washington, District of Columbia (http://www.sec.gov/pdf/handbook.pdf).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 (August): 149-175.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. 32(2):141-162 zh_TW dc.identifier.doi (DOI) 10.6814/NCCU202000567 en_US
