關鍵查核事項是否能加強會計盈餘之有用性?

當審計報告中揭露關鍵查核事項時，會影響公司的股票報酬，同時，投資者也會利用審計報告的結果對公司財務資訊做出評價，以判斷公司財務資訊之可靠性，並對未來盈餘做出預測。為了使投資者更易於閱讀審計報告，我們建議審計報告中應揭露關鍵查核事項。本研究採用(Collins, Kothari, and Sloan 1994)研究所改寫的模型，自2016年之單一年度揭露關鍵查核事項的公司中，來探討當審計報告中揭露關鍵查核事項時，是否能加強會計盈餘之有用性。由實證結果發現，關鍵查核事項涉及收入、商譽或無形資產時能加強會計盈餘之有用性，但，若涉及所得稅費用時並非能加強會計盈餘之有用性，研究結果也顯示，關鍵查核事項報導字數較多時並非能加強會計盈餘之有用性。

關鍵字

關鍵查核事項；盈餘反應係數；會計盈餘之有用性

並列摘要

When the audit report reveals the key audit matter (KAM), it will affect the company's stock compensation. At the same time, investors will also use the results of the audit report to evaluate the company's financial information to determine the reliability of the company's financial information, and make predictions for the future earnings. In order to make it easier for investors to read the audit report, we suggest that the audit report should reveal the key audit matter (KAM). This paper uses model crated from (Collins,Kothari, and Sloan 1994) to test whether companies that can disclose key audit matter (KAM) in a single year in 2016. We explore when the audit report reveals key audit matter (KAM) whether they can strengthen the usefulness of accounting earnings or not. Importantly, we find that the usefulness of accounting earnings can be enhanced when key audit matter (KAM) involve income, goodwill or intangible assets. However, if the income tax expense is involved, it does not enhance the usefulness of accounting earnings. The results of the study also show that key audit matter (KAM) are reported. The large number of words does not enhance the usefulness of accounting earnings.