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    題名: 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
    作者: 張毓庭
    Chang, Yu-Ting
    貢獻者: 林宛瑩
    張毓庭
    Chang, Yu-Ting
    關鍵詞: 香港
    關鍵查核事項
    Key audit matters
    Hong Kong
    日期: 2018
    上傳時間: 2018-09-03 15:47:11 (UTC+8)
    摘要: 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。
    關鍵查核事項揭露之內容，會計師與治理單位討論後之結果，因此為探討關鍵查核事項之揭露行為是否受到會計師之專業判斷及企業公司治理之影響，本研究以香港上市公司為樣本，衡量企業公司治理結構與關鍵查核事項揭露之影響，實證結果顯示，關鍵查核事項受到企業個別營運表現、企業規模及審計委員會規模之影響，顯示個別企業之特性將反映於關鍵查核事項，提供財務報導使用者更高之資訊透明度。
    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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    描述: 碩士
    國立政治大學
    會計學系
    105353030
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105353030
    資料類型: thesis
    DOI: 10.6814/THE.NCCU.ACCT.045.2018.F07
    顯示於類別:[會計學系] 學位論文

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