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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:	金成隆林佩瑩 Lin, Pei Yin
Keywords:	新式查核報告風險權重產業專精關鍵查核事項四大會計師事務所 New audit report Risk weight Industry specialization Key audit matters Big4
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。
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Description:	碩士國立政治大學會計學系 105353029
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105353029
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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