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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/119876
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/119876

    Title: 香港上市公司關鍵查核事項揭露之決定因素探討
    The Determinants of Key Audit Matters Disclosed Evidence from Hong Kong Listed Companies
    Authors: 張毓庭
    Chang, Yu-Ting
    Contributors: 林宛瑩
    Chang, Yu-Ting
    Keywords: 香港
    Key audit matters
    Hong Kong
    Date: 2018
    Issue Date: 2018-09-03 15:47:11 (UTC+8)
    Abstract: 自金融危機及安隆案爆發後,各國主管機關皆致力於準則制定,藉以提升查核報告之溝通價值及資訊透明度,降低資訊不對稱情形之產生。新式查核報告提供財務報導使用者個別企業具獨特性之查核報告,其中,新增關鍵查核事項段,透過會計師之專業判斷及與企業治理單位溝通,以決定關鍵查核事項揭露之內容,使查核報告提供財務報導使用者更高之溝通價值及資訊透明度。
    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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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105353030
    Data Type: thesis
    DOI: 10.6814/THE.NCCU.ACCT.045.2018.F07
    Appears in Collections:[會計學系] 學位論文

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