經理人過度自信與關鍵查核事項之關聯性

經歷了全球金融危機之後，台灣金融監督管理委員會對查核報告進行了重大修訂以與世界接軌。因此，2016年以後會計師所發布的的查核報告書即為新式查核報告。會計師將為不同情況下的各個公司打造專屬的查核報告。查核報告正式從制式化改變為客製化，提供投資人觀察企業營運以進行相關分析或投資。新式查核報告的主要是為了改善財報使用者之間的溝通並提供有效的訊息，以及提高訊息的透明度，以減少公司與投資人之間資訊不對稱的情況。新式查核報告中的重點是關鍵查核事項。會計師將根據其專業判斷企業營運風險，並在查核報告中揭露適當的關鍵查核事項。在會計師的查核過程中，比較密切關注的是公司特質，而對於公司管理者的人格特質則較少留意，公司所遭遇的風險不僅僅是來自公司的特性，領導者的人格特質也是風險的來源之一。而過去諸多學者皆探討於公司之特質，尚未有學者探討領導者的人格特質。故本文欲探討當經理人存在過度自信之人格特質，對會計師揭露關鍵查核事項之影響。在本文中，將運用Multinomial Logit Models及Logit Model來分析過度自信管理者是否會增加查核風險，使會計師揭露更多的關鍵查核事項。根據本文的實證結果，過度自信的經理人會影響會計師揭露關鍵查核事項，主要原因是具有過度自信特徵的經理人會高估他們進行高風險投資的能力，而這種情況會增加企業營運的風險。因此，會計師在進行查核工作時往往會向投資人揭露更多的關鍵查核事項。

關鍵字

關鍵查核事項；過度自信；多項羅吉特模型

並列摘要

After experiencing the global financial crisis, Taiwan Financial Supervisory Commission had a major revision of the audit report to integrate with the world. Therefore, the audit report issued by the accountant after 2016 is so as to a new audit report. Accountants would create a custom audit report for the different companies under different situations. The audit reports are formally changed from standardization to customization for investors to observe the business operations to analyze or invest the company. The main reason to apply the new audit report is to improve the communication between the investors and enhance the value of the information. As well as to improve the transparency of the information to reduce the situation of the information asymmetry between the companies and the investors. The main point in the new audit report is the key audit matters. The accountant would base on their professions to judge the risk of the business and select the key audit matters of the appropriate disclosure items in the audit report. When the accountants conducted audit, they closely paid attention to the company's characters instead of the personality traits of company managers. However, the risks that the company encountered are not only from the company's characters, but also the personality traits of the leaders. The personality traits of the leaders were also one of the sources of the risk. In the past, many scholars have discussed the characters of the company, but there were no scholars that have discussed the personality traits of leaders. Therefore, this article intends to explore the impact of managerial personality traits of overconfidence on the disclosure of key audit items by accountants. In this thesis, we would apply Multinomial Logit Models and Logit Model to analyze the overconfidence mangers whether it would increase the risk of the audit to make accountants expose more key audit matters. According to our empirical results, the overconfidence manager would affect the accountants to expose the key audit matters. The main reason is the manager with overconfidence characteristics would overestimate their abilities to make the high-risk investments. However, this scenario would increase the risk of the business operation. Therefore, the accountants would tend to expose more key audit matters to the investors when they are conducting.