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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/119877
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/119877


    Title: 新加坡上市公司關鍵查核事項揭露因素之探討
    The Determinants of Key Audit Matters Disclosure : Evidence from Singapore
    Authors: 許沁瑩
    Hsu, Chin-Ying
    Contributors: 林宛瑩
    許沁瑩
    Hsu, Chin-Ying
    Keywords: 關鍵查核事項
    會計師事務所
    治理單位
    Key audit matters
    Audit firm
    Governance
    Date: 2018
    Issue Date: 2018-09-03 15:47:14 (UTC+8)
    Abstract: 金融海嘯爆發過後,投資者逐漸喪失對於會計師所出具之查核報告的信賴,制式化的查核報告再也無法達成溝通之目的,各種改革因應而生,其中,最重大以及影響層面最廣的改革即是新增關鍵查核事項段,揭露會計師於查核中所發現的最重要的事項,近幾年許多文獻也致力於關鍵查核事項的影響,結果顯示,關鍵查核事項對於各利害關係方存在一定的影響力。
    關鍵查核事項是依照會計師專業判斷而決定,並選自與治理單位的溝通事項。因此,為探討影響關鍵查核事項之揭露因素,本研究以新加坡主板上市公司為樣本,探討關鍵查核事項的揭露數量與會計師事務所特性以及公司治理特性間的關聯性,實證結果顯示,關鍵查核事項的揭露數量會受到會計師事務所的規模以及外部董事席次比率的影響。
    After the outbreak of the financial crisis, investors gradually lost their trust in the audit report issued by the accountant. The standardization of the old-style report can no longer achieve the purpose of communication. Various reforms have emerged. Among them, the most significant and most influential reform is Key Audit Matters(KAM) were added to expose the most significant issues discovered by accountants during the audit. In recent years, many documents have also been devoted to the impact of key audit matters. And found certain influence on stakeholders.
    The key audit matters are determined according to the professional judgment of the accountant and are selected from the communication matters with the governing unit., in order to explore the exposure factors affecting key audit matters, this study uses Singapore listed companies as a sample to exploring the relationship between the number of key audit matters and the characteristics of accounting firms and corporate governance. The empirical results show that the number of disclosures of key audit matters will be affected by the size of the accounting firm and the ratio of external directors of board.
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    Description: 碩士
    國立政治大學
    會計學系
    105353042
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0105353042
    Data Type: thesis
    DOI: 10.6814/THE.NCCU.ACCT.046.2018.F07
    Appears in Collections:[會計學系] 學位論文

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