國際審計準則委員會(IAASB)為提升查核報告之資訊透明度,制定了更加嚴謹的查核報告格式與內容。本研究主要探討,在新式查核報告的制度下,公司所面臨的財務困難程度、所有權結構及股權質押,是否會影響會計師在關鍵查核事項段中,有關減損的揭露情形。首先,本研究檢測一般產業公司所面臨的財困程度、所有權結構及股權質押,對減損關鍵查核事項之揭露情形的影響。實證結果顯示,公司的財務困難程度越高,其揭露與減損相關之關鍵查核事項的可能性越大,且在關鍵查核事項段中,減損相關事項之項次及字數揭露得越多。本研究亦發現,董監事股東所有權、董監事股權質押比率和控制股東集中度,對關鍵查核事項段中,減損相關事項之項次(字數)的負向影響。
The international audit standards board (IAASB) has established a more rigorous format and content of audit reports to enhance the transparency of audit reports. This study mainly investigates whether the level of financial distress, ownership structure and pledged shares of the company will affect the disclosure of impairment in the key audit matters under the new audit report system. First, this study examines the effect of financial distress, ownership structure as well as pledged shares on the disclosure of impairment related key audit matters. Empirical results show that the higher the level of financial distress, the higher likelihood for auditors to disclose the key items related to impairment. Also, more items and words of key audit matters related to impairment are disclosed. This study also finds the negative effect of the ownership and the pledged shares of directors and supervisors as well as the concentrated ownership of the controlling shareholders on the number of items (words) in the impairment related key audit matters.