關鍵查核事項與系統性風險之關聯性

The Relation between Key Audit Matters and systematic risk

藍瑜璿(Yu-Syuan Lan)

指導教授 ： 李先莉

中原大學/商學院/會計研究所/碩士(2019年)

https://doi.org/10.6840/cycu201900322

摘要

本研究係探討我國於實施新式查核報告後，關鍵查核事項之揭露與關鍵查核事項科目數對系統性風險β之影響，實證結果發現，於查核報告中企業之系統性風險β與揭露關鍵查核事項呈顯著負相關；與關鍵查核事項科目數呈不顯著正相關，其代表關鍵查核事項的揭露能夠提升公司財務資訊的透明度，減少與外部投資人的資訊不對稱，進而使企業之權益資金成本下降，但與揭露科目數之多寡無關。

關鍵字

關鍵查核事項 ； 系統性風險β ； 權益資金成本

並列摘要

This study explores the impact of the disclosure of Key Audit Matters and the item counts of Key Audit Matters on systemic risk (β) after the implementation of the new auditing report in Taiwan. The empirical results show that the disclosure of key auditing matters is significantly negative correlated with cost of equity; positively correlated with the item counts of Key Audit Matters, which represents the disclosure of Key Audit Matters, which can improve the transparency of the company's financial information, reduce the information asymmetry with external investors, and thus reduce the cost of equity of enterprises, but with the item counts of Key Audit Matters is irrelevant.

並列關鍵字

Key Audit Matters ； systemic risk (β) ； cost of equity

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