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The Determinants of Key Audit Matters Disclosed Evidence from Hong Kong Listed Companies
Key audit matters
|Issue Date: ||2018-09-03 15:47:11 (UTC+8)|
Since financial crisis and the Enron case, the authorities of all countries have devoted to the development of standards, in order to enhance the communication value and transparency of information in the audit report, and to reduce the occurrence of information asymmetry. The new audit report provides financial report users with unique audit reports of individual companies. Through accountants’ the professional judgments and discussion between corporate governance and accountants to determine the contents of key audit matters. To Provide financial reports users with higher communication value and transparency of information.
The content of the key audit matters, the results of the discussion between the accountants and the corporate governance. In order to explore whether the disclosure of key audit matters is affected by the accountants’ professional judgment and corporate governance structure, this study uses the listed companies in Hong Kong as samples. The impact of the governance structure revealed that the key audit matters were affected by the individual operating performance, size of the company and the size of the audit committee, indicating that the characteristics of individual companies will be reflected in key audit matters and provide high information transparency to financial report users.
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|Source URI: ||http://thesis.lib.nccu.edu.tw/record/#G0105353030|
|Data Type: ||thesis|
|Appears in Collections:||[會計學系] 學位論文|
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