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題名 關鍵查核事項、會計師任期與審計品質之關聯性研究
Key Audit Matters, Auditor Tenure, and Audit Quality: Evidence from Taiwan
作者 張祐慈
貢獻者 會計系
日期 2020-04
上傳時間 13-May-2026 16:25:00 (UTC+8)
摘要 國際審計準則委員會(IAASB)近年發布一系列與會計師查核報告相關的準則公報。各界人士對其中關 鍵查核事項(KAMs) 之揭發可能造成的影響極感興趣。我國審計準則委員會參酌相關準則製訂第58 號公報「查核報告中關鍵查核事項之溝通」，且自105 年度財務報告起，我國上市、上櫃公司將與國 際同步適用新式查核報告規定。雖然英國可提供實施新制兩年的經驗，但因雙方國情法規和商業環境 等差異，我國獨立會計師對新制將如何反應仍屬未知之數。故針對新制的關鍵查核事項，本計畫包含 兩項研究提案。運用台灣經濟新報（TEJ）資料庫，第一項研究採用實證方法考察關鍵查核事項的屬 性，譬如數量、內容長度、及種類等。除此之外，本研究亦探討會計師任期與關鍵查核事項屬性的關 聯性。預測結果為會計師任期較長者會揭露較多數、內容較長且攸關公司具體情況的關鍵查核事項。 第二項研究採用實驗方法探討關鍵查核事項的揭露、會計師訴訟風險、交涉權、與審計品質的關聯性。 預測結果為當揭露關鍵查核事項引發較高訴訟風險時，會計師會提供較高的審計品質。此影響對交涉 權較低的會計師尤為明顯。由於關鍵查核事項的學術研究文獻十分有限，本文的貢獻在於揭露新制中 關鍵查核事項對審計實務的影響。其結果對監管及立法機構、獨立會計師、投資者和學者皆有重大資訊價值。
Standard setters, audit practitioners, academics, and investors have expressed great interest in consequences of the new set of auditor reporting standards released by the International Auditing and Assurance Standards Board (IAASB). In response to the new reporting regime, the Accounting Research and Development Foundation in Taiwan issues the Statement of Auditing Standards No. 58 (SAS No. 58), Communicating Key Audit Matters in the Independent Auditor’s Report, which is effective for the audits of the publicly traded Taiwanese companies’ financial statements for periods ending on or after December 15, 2016. Due to differences in legal and business environments across jurisdictions, how audit firms in Taiwan will react to the new reporting requirement mainly remains unknown. This proposal consists of two studies with a focus on examining the attributes and effects of Key Audit Matters (KAM). The first study investigates the attributes of KAMs (i.e., length, type, quality) disclosed in audit reports. We further examine whether partner tenure (i.e., client-specific expertise) affects the attributes of KAMs reported. The expectation is that a partner with longer tenure with a client is likely to disclose more and longer KAMs with tailored information, while holding other variables constant. The second study employs an experiment to examine whether disclosure of KAMs, through increasing (reducing) perceived auditor liability, affects audit quality and whether this effect will be different based upon auditor bargaining power. We predict that, when disclosing KAMs increases (decreases) perceived liability risk, the auditor with lower ex ante bargaining power provides higher audit quality than does the auditor with higher ex ante bargaining power. With the heightened global interest in improving the informational and communicative value of the auditor’s report, our research should bring values to the regulators, practitioners, investors, and academics. The findings will provide insights about whether and how the new requirements are implemented and complied by audit firms in Taiwan, to what extent that the audit firms are being innovative in reporting, and whether any unintended consequences appear to occur.
關聯 科技部, MOST106-2410-H004-041-MY2, 106.08-108.07
資料類型 report
dc.contributor 會計系
dc.creator (作者) 張祐慈
dc.date (日期) 2020-04
dc.date.accessioned 13-May-2026 16:25:00 (UTC+8)-
dc.date.available 13-May-2026 16:25:00 (UTC+8)-
dc.date.issued (上傳時間) 13-May-2026 16:25:00 (UTC+8)-
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=182564-
dc.description.abstract (摘要) 國際審計準則委員會(IAASB)近年發布一系列與會計師查核報告相關的準則公報。各界人士對其中關 鍵查核事項(KAMs) 之揭發可能造成的影響極感興趣。我國審計準則委員會參酌相關準則製訂第58 號公報「查核報告中關鍵查核事項之溝通」，且自105 年度財務報告起，我國上市、上櫃公司將與國 際同步適用新式查核報告規定。雖然英國可提供實施新制兩年的經驗，但因雙方國情法規和商業環境 等差異，我國獨立會計師對新制將如何反應仍屬未知之數。故針對新制的關鍵查核事項，本計畫包含 兩項研究提案。運用台灣經濟新報（TEJ）資料庫，第一項研究採用實證方法考察關鍵查核事項的屬 性，譬如數量、內容長度、及種類等。除此之外，本研究亦探討會計師任期與關鍵查核事項屬性的關 聯性。預測結果為會計師任期較長者會揭露較多數、內容較長且攸關公司具體情況的關鍵查核事項。 第二項研究採用實驗方法探討關鍵查核事項的揭露、會計師訴訟風險、交涉權、與審計品質的關聯性。 預測結果為當揭露關鍵查核事項引發較高訴訟風險時，會計師會提供較高的審計品質。此影響對交涉 權較低的會計師尤為明顯。由於關鍵查核事項的學術研究文獻十分有限，本文的貢獻在於揭露新制中 關鍵查核事項對審計實務的影響。其結果對監管及立法機構、獨立會計師、投資者和學者皆有重大資訊價值。
dc.description.abstract (摘要) Standard setters, audit practitioners, academics, and investors have expressed great interest in consequences of the new set of auditor reporting standards released by the International Auditing and Assurance Standards Board (IAASB). In response to the new reporting regime, the Accounting Research and Development Foundation in Taiwan issues the Statement of Auditing Standards No. 58 (SAS No. 58), Communicating Key Audit Matters in the Independent Auditor’s Report, which is effective for the audits of the publicly traded Taiwanese companies’ financial statements for periods ending on or after December 15, 2016. Due to differences in legal and business environments across jurisdictions, how audit firms in Taiwan will react to the new reporting requirement mainly remains unknown. This proposal consists of two studies with a focus on examining the attributes and effects of Key Audit Matters (KAM). The first study investigates the attributes of KAMs (i.e., length, type, quality) disclosed in audit reports. We further examine whether partner tenure (i.e., client-specific expertise) affects the attributes of KAMs reported. The expectation is that a partner with longer tenure with a client is likely to disclose more and longer KAMs with tailored information, while holding other variables constant. The second study employs an experiment to examine whether disclosure of KAMs, through increasing (reducing) perceived auditor liability, affects audit quality and whether this effect will be different based upon auditor bargaining power. We predict that, when disclosing KAMs increases (decreases) perceived liability risk, the auditor with lower ex ante bargaining power provides higher audit quality than does the auditor with higher ex ante bargaining power. With the heightened global interest in improving the informational and communicative value of the auditor’s report, our research should bring values to the regulators, practitioners, investors, and academics. The findings will provide insights about whether and how the new requirements are implemented and complied by audit firms in Taiwan, to what extent that the audit firms are being innovative in reporting, and whether any unintended consequences appear to occur.
dc.format.extent 116 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) 科技部, MOST106-2410-H004-041-MY2, 106.08-108.07
dc.title (題名) 關鍵查核事項、會計師任期與審計品質之關聯性研究
dc.title (題名) Key Audit Matters, Auditor Tenure, and Audit Quality: Evidence from Taiwan
dc.type (資料類型) report