關鍵查核事項之變動與盈餘管理

摘要財務報表被報表使用者作為投資決策時的重要參考依據，自全球金融危機以來，財務報表舞弊頻傳，造成投資人對財務報表的信心不足，以往制式標準化的會計師查核報告形式已不符需求，因此，投資者及其他利害關係人開始要求會計師能提供更攸關、更透明的審計資訊，以供決策。國際審計準則委員會(IAASB)發布修正之國際審計準則「會計師查核報告」(ISA700)及(ISA701)相關審計準則公報，我國為了與國際接軌暨提升國際競爭力，亦於104年9月22日發布審計準則公報第57號「財務報表查核報告」，相繼於105年4月12日再發布審計準則公報第58號「查核報告中關鍵查核事項之溝通」，以規範上市、上櫃公司與國際同步，自2016年度財務報告適用新式查核報告規定。本研究旨在探討會計師執行審計準則公報規範的查核報告揭露事項內容-關鍵查核事項之變動與盈餘管理之關係，希望瞭解因會計師揭露關鍵查核事項的改變與企業盈餘管理程度的關係。研究結果顯示，經由工具變數之兩階段法控制盈餘管理變數內生性後，盈餘管理程度與會計師查核報告之關鍵查核事項所揭露之會計項目數改變呈顯著負相關。即表示當企業操縱盈餘管理程度越高時，關鍵查核事項的項目數增加的可能性越低，當企業操縱盈餘管理程度越高時，關鍵查核事項的項目數減少的可能性越高，且越傾向不去改變關鍵查核事項之揭露項目。關鍵詞：關鍵查核事項、內生性、盈餘管理

關鍵字

關鍵查核事項；內生性；盈餘管理

並列摘要

Abstract Financial statement is an important reference for investors’ decision-making. Since the global financial crisis, fraudulent financial statement has lowered investors’ confidence on financial statement. The previous standard accountant auditing report format did not match requirement. Therefore, investors and other interested parties began requiring accountants to provide more transparency auditing information for decision-making. The International Auditing Standards Board (IAASB) issued the revised International Auditing Standards “Accounting for Auditing” (ISA700) and (ISA701) related auditing standards bulletin. In order to comply with international standards and enhance competitiveness, our government released Auditing Standards No. 57 “Auditing Report of Financial Statements” in September 22, 2015 and Auditing Standards No. 58 “Communication on Critical Audit Issues in Auditing Report’ in April 12, 2016. These new standards effect and regulate public listed companies to keep step with international auditing standards starting from Year 2016. The purpose of this study is to explore the relationship between the changes in key audit matters and earnings management, and to understand the relationship between the changes in key audits and the degree of corporate earnings management. The results of the study show that after controlling the endogenous nature of earnings management variables through the two-stage method of instrumental variables, the degree of earnings management is significantly negatively correlated with the change in the number of accounting items disclosed in the key audits of the auditor's audit report.That is to say, when the degree of management of earnings management is higher, the possibility that the number of items of key check items increases is lower, When the degree of management of earnings management is higher, the probability of the number of items for key check items is reduced. and the tendency is not to change the disclosure items of key check items. Keywords：Key audit matters, Endogeneity, Earnings management