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| Title: | 審計委員會特性與資訊揭露品質之關聯性研究 －以關鍵查核事項為例
The Association Between Audit Committee and Information Disclosure Quality：Evidence from Key Audit Matters |
| Authors: | 邱韋新
Chiu, Wei-Hsin |
| Contributors: | 張祐慈
Chang, Yu-Tzu
邱韋新
Chiu, Wei-Hsin |
| Keywords: | 關鍵查核事項
審計委員會
資訊揭露品質
Key Audit Matters
Audit Committee
Information Disclosure Quality |
| Date: | 2018 |
| Issue Date: | 2018-07-10 15:33:23 (UTC+8) |
| Abstract: | 本研究旨在探討審計委員會設置與否及特性，如會計專業、開會次數及兼職情形，是否影響關鍵查核事項段資訊揭露品質。近年來會計師查核報告出現重大變革，當中之一為關鍵查核事項(Key Audit Matters)的揭露，其目的為提高查核報告的資訊價值。台灣亦於2015年時參考國際審計準則公報之規定訂定查核報告相關公報。本研究以2016年台灣上市櫃公司為研究樣本，實證結果發現開會次數對關鍵查核事項之資訊揭露品質具顯著正向影響，兼職情況對關鍵查核事項之資訊揭露品質具顯著負向影響。然而，審計委員會成員的會計專業對關鍵查核事項之資訊揭露品質則未發現具顯著影響。本研究結果顯示，審計委員會的勤勉程度正面影響資訊揭露品質，而其成員的忙碌性則帶來負面影響。
This study investigates whether the existence and the characteristics of audit committee (i.e., accounting profession, number of meetings, and multiple-directorships) affect the quality of information disclosure in Key Audit Matters (KAMs). In recent years, there have been major changes in audit reports, one of which is the disclosure of KAMs. The purpose of KAMs is to increase the information value of the audit reports. In 2015, the regulator in Taiwan incorporates the International Standards on Auditing to establish similar auditing standards. This study using Taiwanese data, examines and finds that number of meetings has a significantly positive association with the quality of the information disclosure in KAMs. Multiple-directorships has a significantly negative effect on the quality of information disclosure in KAMs. However, there is no relationship between the accounting profession of the audit committee members and the quality of the information disclosure in KAMs. The results suggest that diligence of audit committee can positively influence the quality of information disclosure, while the busyness of audit committee members has a negative influence. |
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| Description: | 碩士
國立政治大學
會計學系
105353017 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105353017 |
| Data Type: | thesis |
| DOI: | 10.6814/THE.NCCU.ACCT.021.2018.F07 |
| Appears in Collections: | [會計學系] 學位論文
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