English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 92429/122733 (75%)
Visitors : 26272098      Online Users : 174
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/117633
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/117633

    Title: 關鍵查核事項之內涵價值
    The information content of key audit matters
    Authors: 林佩瑩
    Lin, Pei Yin
    Contributors: 金成隆
    Lin, Pei Yin
    Keywords: 新式查核報告
    New audit report
    Risk weight
    Industry specialization
    Key audit matters
    Date: 2018
    Issue Date: 2018-06-12 17:01:18 (UTC+8)
    Abstract: 本研究之目的為瞭解投資人對新式查核報告之因應。研究結果顯示關鍵查核事項項目數與股價呈現負相關,說明大部分投資人對關鍵查核事項之回應與關鍵查核事項之揭露呈現負相關。然而,當企業聘請四大會計師事務所或產業專精為期查核財務報告,結果將反轉。確切來說,相較非四大會計師事務所或非產業專精之查核客戶,財務報告經由四大會計師事務所或產業專精查核之企業,其累積異常報酬率較大。此外,本研究亦將產業專精分為三等級:會計師事務所層級、會計師個人層級及同時為事務所層級兼個人層級,以衡量關鍵查核事項與股價之關係。最後於敏感性分析之部分,以關鍵查核事項風險權重作為關鍵查核事項項目數之替代,並且以不同預期模式衡量累積異常報酬,結果都與預期相符。
    Reference: 沈中華與李建然,2000,事件研究法:財務與會計實證研究必備,華泰文化事業公司。
    徐永堅,2016,審計準則公報第五十八號「查核報告中關 鍵查核事項之溝通」之內容、
    會計評論,第 37 期: 31-52。
    劉嘉雯,2004,匯豐事件對審計客戶影響之實證研究,會計評論,第 39 期: 25-53。
    評論,第 36 期: 1-22。
    Asare, S. K., and A. Wright. (2012). The effect of type of internal control report on users’
    confidence in the accompanying financial statement audit report. Contemporary
    Accounting Research 29(1), 152-175.
    Backof, A., K. Bowlin, and B. Goodson. (2016). The impact of proposed changes to the
    content of the audit report on jurors’ assessments of auditor negligence. Working paper,
    University of Virginia, The University of Mississippi, University of Cincinnati.
    Ball, R., and P. Brown. (1968). An empirical evaluation of accounting income numbers.
    Journal of accounting research 159-178.
    Beck, P. J., and M. G. H. Wu. (2006). The impact of judgment enhancement strategies on
    audit quality and firm risk when clients have correlated business risks. Working paper,
    University of Illinois.
    Becker, C. L., DeFond, M. L., J
    Boolaky, P. K., and R. Quick. (2016). Bank directors’ perceptions of expanded auditor's
    reports. International Journal of Auditing 20(2), 158-174.
    Boone, J. P., Khurana, I. K., and K. K. Raman. (2010). Do the Big 4 and the second-tier
    firms provide audits of similar quality?. Journal of Accounting and Public Policy, 29(4),
    Bradley P. L., V. O'Hara, and A. W. Spencer. (2017). Updates and comparisons regarding
    changes to the audit reporting model in the United States, United Kingdom, and
    European Union. The Journal of Corporate Accounting & Finance:9-22.
    Brasel, K., Doxey, M. M., Grenier, J. H., and A. Reffett. (2016). Risk disclosure preceding
    negative outcomes: The effects of reporting critical audit matters on judgments of
    auditor liability. The Accounting Review 91(5), 1345-1362.
    Chaney, P. K., and K. L. Philipich. (2002). Shredded reputation: The cost of audit failure.
    Journal of accounting research 40(4), 1221-1245.
    Chen, K. Y., and K. S. Wu. (2002). The effect of industry specialization on audit fees in
    Taiwan: The role of industry type. Working Paper, National Cheng Kung University.
    Chen, K.Y., K., Lin and J., Zhou, (2005). “Audit quality and earnings management for
    Taiwan IPO firms”, Managerial Auditing Journal 20(1),86-104
    Chi, H. Y., and C. L. Chin. (2011). Firm versus partner measures of auditor industry
    expertise and effects on auditor quality. Auditing: A Journal of Practice & Theory
    30(2), 201-229.
    Chin, C. L., Yao, W. R., and P. Y. Liu. (2014). Industry audit experts and ownership
    structure in the syndicated loan market: at the firm and partner levels. Accounting
    Horizons 28(4), 749-768.
    Chin, C. L., and H. Y. Chi. (2009). Reducing restatements with increased industry expertise.
    Contemporary Accounting Research 26 (3), 729–765.
    Chow, C. W. (1982). The demand for external auditing: size, debt and ownership influences.
    The Accounting Review 57 (4), 272-291.
    Christensen, B. E., Glover, S. M., and C. J. Wolfe. (2014). Do critical audit matter
    paragraphs in the audit report change nonprofessional investors' decision to invest?.
    Auditing: A Journal of Practice & Theory 33(4), 71-93..
    Church, B., S. Davis, and S. McCracken. (2008). The auditor’s reporting model: A literature
    overview and research synthesis. Accounting Horizons 22 (1), 69–90.
    Clive Lennox. (2005). Management Ownership and Audit Firm Size. Contemporary
    Accounting Research22(1), 206-227
    DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and
    Economics 3(3), 183-199.
    Dunn, K., and B. Mayhew. (2004). Audit firm industry specialization and client disclosure
    quality. Review of Accounting Studies 9 (March), 35-58.
    Francis, J.R. (2004). What do we know about audit quality? The British Accounting Review
    36(4), 345-368.
    Gimbar, C., Hansen, B., and M. E. Ozlanski. (2016). The effects of critical audit matter
    paragraphs and accounting standard precision on auditor liability. The Accounting
    Review 91(6), 1629-1646
    Gimbar, C., Hansen, B. ,and M. E. Ozlanski. (2016). The effects of critical audit matter
    paragraphs and accounting standard precision on auditor liability. The Accounting
    Review 91(6), 1629-1646.
    Gutierrez, E., Minutti-Meza, M., Tatum, K. W., and M. Vulcheva. (2016). Consequences of
    changing the auditor’s report: Evidence from the UK. Working Paper, Universidad de
    Chile, University of Miami, and Florida International University. 2016. Website,
    https://papers. ssrn. com/sol3/papers. cfm.
    Habib, A., and M. B. U. Bhuiyan. (2011). Audit firm industry specialization and the audit
    report lag. Journal of international accounting, auditing and taxation 20(1), 32-44.
    Hammersley, J. S. (2006). Pattern identification and industry-specialist auditors. The
    Accounting Review 81(2), 309-336.
    Jang, H. –Y. J., and C.-J. Lin. (1993). Audit quality and trading volume reaction: A study of
    initial public offering of stocks. Journal of Accounting and Public Policy 12, 263-287.
    Jensen, M. C., and W. H. Meckling. (1976). Theory of the firm: Managerial behavior,
    agency costs and ownership structure. Journal of Financial Economics 3(4), 305-360.
    Kachelmeier, S. J., Schmidt, J. J., and K. Valentine. (2017). The disclaimer effect of
    disclosing critical audit matters in the auditor’s report.
    Karjalainen, J. (2011). “Audit quality and cost of debt Capital for private firms: evidence
    from Finland”, International Journal of Auditing 15(1), 88-108.
    Kellogg, R. L. (1984). Accounting activities, security prices, and class action lawsuits.
    Journal of Accounting and Economics 6 (3), 185-204.
    Kim, J. B., and B. Y. Song. (2011). Auditor quality and loan syndicate structure. Auditing:
    A Journal of Practice & Theory 30 (4), 71–99.
    King, R. R., S. M. Davis, and N. Mintchik. (2012). Mandatory disclosure of the engagement
    partner’s identity: Potential benefits and unintended consequences. Accounting
    Horizon 26 (3), 533–561.
    Kipp, P. C. (2017). The Effect of Expanded Audit Report Disclosures on Users' Confidence
    in the Audit and the Financial Statements (Doctoral dissertation, University of South
    Kwon, S.Y., C.Y. Lim, and P. Tan. (2007). Legal systems and earnings quality: The role of
    auditor industry specialization. Auditing: A Journal of Practice and Theory 26(2),
    Lennox, C. S., Schmidt, J. J., and A. Thompson. (2017). Is the expanded model of audit
    reporting informative to investors? Evidence from the UK.
    Li, H. A., Hay, D., and D. Lau. (2018). Assessing the Impact of the New Auditor's Report
    LIM, C. Y., and H. T. TAN. (2008). Non‐audit service fees and audit quality: The impact of
    auditor specialization. Journal of accounting research 46(1), 199-246.
    Mayhew, B. W., and M. S. Wilkins. (2003). Audit firm industry specialization as a
    differentiation strategy: Evidence from fees charged to firms going public. Auditing: A
    Journal of Practice & Theory 22, 33–52.
    Merchant, H., and D. Schendel. (2000). How do international joint venture screate
    shareholder value? Strategic Management Journal 21 (7), 723–37.
    Mock, T., J. Bedard, P. Coram, S. Davis, R. Espahbodi, and R. Warne. (2013). The Audit
    Reporting Model: Current Research Synthesis and Implications. Auditing: A Journal of
    Practice and Theory 32 (1), 323-351.
    Pelzer, J. R. E. (2016). Understanding barriers to Critical Audit Matter effectiveness: A
    qualitative and experimental approach (Doctoral dissertation, The Florida State
    Pratt, J., and J. D. Stice. (1994). The effects of client characteristics on auditor litigation risk
    judgments, required audit evidence, and recommended audit fees. Accounting Review,
    Public Company Accounting Oversight Board (PCAOB). (2009). Requiring the
    Engagement Partner to Sign the Audit Report. Concept Release No. 2009-005.
    Available at:
    Public Company Accounting Oversight Board (PCAOB). (2011). Improving the
    Transparency of Audits: Proposed Amendments to PCAOB Auditing Standards and
    Form 2. Concept Release No. 2011-007. Available at:
    Reichelt, K. J., and D. Wang. (2010). National and office‐specific measures of auditor
    industry expertise and effects on audit quality. Journal of Accounting Research 48(3),
    Reynolds, J. K., and J. R. Francis. (2000). Does size matter? The influence of large clients
    on office-level auditor reporting decisions. Journal of accounting and economics 30(3),
    Simunic, D. A., and M. T. Stein. (1990). Audit risk in a client portfolio context.
    Contemporary Accounting Research 6 (2), 329–343.
    Simunic, D.A. (1980). The pricing of audit services: Theory and evidence.Journal of
    Accounting Research22,161-190
    Sirois, L. P., Bédard, J., and P. Bera. (2018). The informational value of key audit matters in
    the auditor's report: Evidence from an eye-tracking study. Accounting Horizons.
    St. Pierre, K., and J. A. Anderson. (1984). A analysis of the factors associated with lawsuits
    against public accountants. The Accounting Review 59 (2), 242-263.
    Stice, J. D. (1991). Using financial and market information to identify pre-engagement
    factors associated with lawsuits against auditors. The Accounting Review 66 (3),
    Teoh, S. H., and T. J. Wong. (1993). Perceived auditor quality and the earnings response
    coefficient. Accounting Review, 346-366.
    Titman, S., and B. Trueman. (1986). Information quality and the valuation of new issues.
    Journal of accounting and economics 8(2), 159-172.
    Watts, R., and J. Zimmerman. (1986). Positive Accounting Theory. Prentice-Hall Inc.
    Zerni, M. (2012). Audit partner specialization and audit fees: Some evidence from Sweden.
    Contemporary Accounting Research 29 (1),
    Zhou, J., and R. Elder. (2001). Audit firm size, industry specialization and earnings
    management by initial public offering firms. Syracuse University, Syracuse, NYand
    SUNY. Binghamton, Binghamton, NY, Working Paper.
    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105353029
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.

    All items in 政大典藏 are protected by copyright, with all rights reserved.

    社群 sharing

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback