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    题名: 關鍵查核事項與信用評等等級之關聯性研究
    An empirical study of key audit matters and credit ratings
    作者: 蔣宗元
    Chiang, Tsung-Yuan
    贡献者: 張祐慈
    蔣宗元
    Chiang, Tsung-Yuan
    关键词: 關鍵查核事項
    信用評等
    Key audit matters (KAMs)
    Credit ratings
    日期: 2018
    上传时间: 2018-07-05 16:49:33 (UTC+8)
    摘要: 我國上市櫃企業自2016年度起，開始適用新式查核報告。其中最大的變革為會計師必須於查核報告中揭露關鍵查核事項，有助於提升查核報告的透明度及溝通價值，並提高揭露品質。而根據過去文獻研究之結果，增加資訊揭露對信用評等等級有正面之效果；然而關鍵查核事項普遍被認為是揭露企業風險較高之處，亦可能因此而對信用評等產生負面的效果。本研究探討關鍵查核事項之揭露與否、揭露數目、會計師所使用之平均字數以及內容之類別與信用評等之關係。實證結果顯示，關鍵查核事項的揭露與企業的信用評等等級呈顯著正相關，即信評機構將揭露關鍵查核事項視為一種風險的揭露，因此對企業的信用評等等級產生負面的效果。此外，本研究亦發現，當會計師揭露與訴訟之負債準備、金融投資、營運能力相關的關鍵事項，能確實反應出高查核風險之處，信用評等機構亦因此給予較低的評等等級。
    Since 2016, the expanded auditor’s report requirements have been applicable to the publicly listed companies at stock exchange market and at over-the-counter market in Taiwan. The most important part for this regulation reform is that auditors need to disclose Key Audit Matters (KAMs) in audit reports, which not only elevates the transparency and the communicative value of the reports but also strengthens the disclosure quality. According to the past research, high information disclosure quality has positive influence on credit ratings. Thus, the disclosure of KAMs could positively affect credit ratings as a result of increasing disclosure quality. On the other hand, KAMs are generally considered to disclose high-risk areas for companies, which could probably generate negative effect on credit ratings. This study examines the relationship between credit ratings and the disclosure of KAMs (i.e., number, length, and content). The empirical results show that the disclosure of KAMs is positively associated with the credit ratings, which means that the credit rating agency views the disclosure of KAMs as the disclosure of risks. Furthermore, this study also finds that credit rating agency would give a lower credit rating when the auditors disclose the KAMs related to legal provisions, investment and going concern issues. Overall, the findings suggest that auditors’ reporting of KAMs is informative in terms of risk disclosure.
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    描述: 碩士
    國立政治大學
    會計學系
    105353038
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105353038
    数据类型: thesis
    DOI: 10.6814/THE.NCCU.ACCT.012.2018.F07
    显示于类别:[會計學系] 學位論文

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