新式查核報告與資訊揭露品質之關聯：兼論財務危機與公司治理機制扮演之角色

近年來弊案的發生，我國監管單位為了提高查核報告的資訊揭露量及品質並與國際接軌，我國參考了國際的法條後，訂定審計公報第57號、第58號公報等相關公報，本研究想要探討我國在新法條的公布，查核報告格式與內容的改變後，是否會提升資訊揭露品質，另外，本研究也進一步探討財務有危機的公司以及公司治理機制的嚴謹與否對查核報告中的關鍵查核事項有沒有任何的影響，結果指出，在採用新式查核報告後，對資訊揭露品質是有所提升的，但對會計師查核財務有危機的公司及公司治理機制鬆散的公司皆沒有顯著增加或減少關鍵查核事項。　　本研究也在敏感性分析中，將樣本公司分成上市及上櫃的樣本，在上市公司的樣本迴歸結果中，達到負向顯著水準，代表上市公司在採用新式查核報告後，能提升資訊揭露品質，另外也指出公司治理機制中的董事會特性獨立性越好，會計師在查核報告中會提供更多的關鍵查核事項，與本研究先前假設相反，但卻與Carcello, Hermanson, Neal and Riley（2002）的結論相同，認為公司治理機制越好，公司所聘請的會計師素質會較好，因此能在查核報告中揭露出更多的資訊。

關鍵字

關鍵查核事項；資訊揭露品質；財務危機；公司治理機制

並列摘要

In recent years, in order to increase the amount of information disclosure and quality of the audit report and to align it with international standards. After referencing the international laws and regulations, my national established the relevant bulletin, such as Statements on Auditing Standards No. 57 and No. 58. This study intends to explore whether my national will improve the quality of information exposure after the publication of the new law and auditing the change in the format and content of the report. In addition, the study further explores whether the company with financial crisis and the rigor of the corporate governance mechanism have any impact on the key audit matters in the audit report. The results indicate that after adopting the new audit report, the information disclosure quality is the companies that have been promoted, but those who have audited the financial crisis of the accountants and have loose corporate governance mechanisms, have not significantly increased or reduced the key audit matters. 　　In the sensitivity analysis, this study also divided the sample companies into listed and over-the-counter samples, and achieved a significant negative level in the sampled regression results of listed companies. This represents that the listed companies can improve the quality of information disclosure after adopting new inspection reports. In addition, it also pointed out that the better the independence of the board of directors in the corporate governance mechanism, the accountants will provide more key audit matters in the audit report, contrary to the previous assumptions of this study, but with Carcello, Hermanson, Neal and Riley (2002). The conclusions are the same. We believe that the better the corporate governance mechanism, the better the quality of the accountants employed by the company, so it can reveal more information in the audit report.