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| Title: | 關鍵查核事項與分析師預測行為之關聯性—基於台灣的實證研究
The Association between Key Audit Matter and Analysts` Behaviors: Evidence from Taiwan |
| Authors: | 吳映儀
Wu, Ying-Yi |
| Contributors: | 張祐慈
Chang, Yu-Tzu
吳映儀
Wu, Ying-Yi |
| Keywords: | 關鍵查核事項
分析師預測誤差
分析師預測分歧度
Key audit matter
Forecast error
Forecast dispersion |
| Date: | 2018 |
| Issue Date: | 2018-07-10 15:33:15 (UTC+8) |
| Abstract: | 審計準則公報58號的發布，規定會計師必須依其專業之判斷揭露關鍵查核事項（Key Audit Matter），期望用以減少資訊落差和審計預期落差。本研究主要探討的為新式查核報告中關鍵查核事項對於分析師預測行為之影響，我認為KAM對於分析師來說為具增額價值的資訊，而KAM的揭露代表資訊透明度的增加，因此分析師的預測誤差與分歧度會下降。以台灣上市、櫃公司為樣本，實證結果為關鍵查核事項的揭露與分析師預測誤差與分歧度並無顯著相關。綜上所述，關鍵查核事項對分析師預測行為並無影響，顯示其揭露可能沒有顯著的資訊增額價值。後續研究者可待樣本期間變多之後，或是使用會計師出具的查核意見相差較大的他國資料，再進行分析師預測與關鍵查核事項之探討。
The new Statement on Auditing Standard No. 58 requires the auditors, using their professional judgement, to disclose Key Audit Matters (KAMs) in the audit reports. The new requirement expects the disclosure of KAMs to reduce the information gap and expectation gap between users of financial statements and auditors. This study examines the association between KAM disclosure and financial analysts` behaviors. Specifically, I investigates whether financial analysts’ forecast error and forecast dispersion would decrease as a result of KAM disclosure, which is expected by the standard setter to improve information transparency. Using a sample of the listed company at stock exchange market and at over-the-counter market in Taiwan, the study shows that the auditors’ disclosure of KAMs has limited effects. Specifically, the disclosure of KAMs (i.e., number of KAMs, type of risks) does not significantly affect the forecast error and forecast dispersion of financial analysts. Overall, this study shows that the disclosure of KAMs does not provide incremental information for financial analysts. The results may not be generalizable to other institutional contexts, especially to countries where the auditors provide audit opinions other than clean ones, or to countries where the requirement of KAM reporting has been adopted for years. |
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| Description: | 碩士
國立政治大學
會計學系
105353010 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105353010 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.017.2018.F07 |
| Appears in Collections: | [會計學系] 學位論文
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