關鍵查核事項對財務報表盈餘品質及審計公費之影響-以銀行業為例

The Impact of Key Audit Matters on Financial Statement Earnings Quality and Audit Fee – The case of Financial Industry

王靖為(Jing-Wei Wang)

指導教授 ： 陳計良

中原大學/商學院/會計研究所/碩士(2019年)

https://doi.org/10.6840/cycu201900283

摘要

新式查核報告為目前會計審計界之新變革，也是熱門的研究議題。而關鍵查核事項之溝通，是上市櫃公司之新式查核報告與以往查核報告最為不同的部分。本研究以裁決性壞帳作為財務報表盈餘品質之代理變數，探討關鍵查核事項之溝通，對財務報表盈餘品質及審計公費造成之影響，並進一步探討關鍵查核事項溝通之數量是否影響財務報表盈餘品質及審計公費，並以銀行業為本研究之研究樣本。實證結果顯示會計師於查核報告中溝通關鍵查核事項，以及關鍵查核事項溝通之數量，皆未對財務報表盈餘品質有顯著之影響。而在審計公費的影響方面，實證結果顯示關鍵查核事項之溝通對銀行業之審計公費影響為正向但不顯著，而關鍵查核事項溝通之數量對審計公費有正向影響。

關鍵字

關鍵查核事項 ； 財務報表盈餘品質 ； 裁決性壞帳 ； 審計公費

並列摘要

The extended audit report not only is a new revolution of auditing in the field of accounting, but also a popular research topic. The communication between key audit matters is the most different part of the listed company's extended audit report from previous audit reports. This study uses Discretionary Bad Debt as a proxy variable for financial statement earnings quality to explore the impact of key audit matters' communication on financial statement earnings quality and audit fee. And further explore whether the number of key audit matters communications affect financial statement earnings quality and audit fee, also set up financial industry as a sample of researching.
The empirical results show that items and amount of communication between key audit matters in the audit report doesn’t have significant impact on financial statement earnings quality. In terms of the impact of audit fee, the empirical results show that the impact of key audit matters' communication on the financial industry's audit fee is positive but not significant, and the number of key audit matters communication has a positive impact on audit fee.

並列關鍵字

Key Audit Matters ； Financial Statement Earnings Quality ； Discretionary Bad Debt ； Audit Fee

參考文獻

參考文獻

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