English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 118590/149640 (79%)
Visitors : 79534351      Online Users : 1798
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/159865


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/159865


    Title: 會計師負荷與關鍵查核事項溝通價值
    Auditor Workload and the Communicative Value of Key Audit Matters
    Authors: 林維珩;林宏仁;林翊翔
    Lin, Wei-heng;Lin, Hon-ren;Lin, Yi-xiang
    Contributors: 會計評論
    Keywords: 審計品質指標;新式查核報告;Fog指標;具體性
    Audit quality indicators;Expanded audit report;Fog index;Specificity
    Date: 2025-07
    Issue Date: 2025-10-14 10:00:50 (UTC+8)
    Abstract: 新式查核報告中增加關鍵查核事項段之目的在增進查核報告溝通價值， 本研究探索會計師負荷對該目的之影響。金管會在《審計委員會解讀審計品 質指標(AQI)指引》中指出會計師負荷與審計品質為負向相關。本研究對 2016 年至 2020 年新式查核報告中關鍵查核事項進行文本探勘，以可讀性及具體性 二項文本特徵衡量關鍵查核事項的溝通價值。實證結果顯示負荷較重的會計 師所撰擬的關鍵查核事項段語句較短且使用專業術語的比重較低，即可讀性 較高，內容亦較具體。本研究實證顯示在既有的管制下，會計師負荷對關鍵 查核事項提升查核報告溝通價值無不利影響。
    Present study uses texts of key audit matters (KAMs) in auditors’ reports from 2016 to 2020 to explore whether the auditor busyness undermines the communicative value of KAMs. Using text mining analysis, we measure two KAM characteristics: readability and specificity. We find that the busier the auditors, the more readable the KAMs, i.e., the shorter the content and the lower frequency in using jargon. We also find that busy auditors provide more specific information in KAMs. Our empirical results suggest that auditor workload does not undermine the communicative value of KAMs in current regulatory settings.
    Relation: 會計評論, 81, 41-86 + 線上附錄 1-11
    Data Type: article
    DOI 連結: http://doi.org/10.6552/JOAR.202507_(81).0002
    DOI: 10.6552/JOAR.202507_(81).0002
    Appears in Collections:[會計評論] 期刊論文

    Files in This Item:

    File Description SizeFormat
    81-2.pdf759KbAdobe PDF1View/Open
    81-2-app.pdf線上附錄354KbAdobe PDF1View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback