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| Title: | 會計師個人特質對關鍵審計事項披露影響之分析
The Association between Key Audit Matter and individual auditor’s characteristics |
| Authors: | 劉可馨
Liu, Ke-Xin |
| Contributors: | 金成隆
Chin, Chen-Lung
劉可馨
Liu, Ke-Xin |
| Keywords: | 關鍵審計事項
簽字會計師
個人特質
Key audit matter
Individual auditor
Individual characteristics |
| Date: | 2020 |
| Issue Date: | 2020-08-03 17:29:17 (UTC+8) |
| Abstract: | 本研究主要研究簽字會計師個人特質對關鍵審計事項披露的影響。本人認為簽字會計師作為主要關鍵審計事項專業判斷的主要負責人，其特質會對關鍵審計事項具有顯著的影響。本文以大陸2016至2018三年共3420家有完整資料的上市公司為樣本，實證結果為關鍵審計事項的揭露簽字會計師的性別為女性，學歷較高或是具有合夥人身份時，關鍵審計事項披露的信息較為豐富；相反的，簽字會計師執業經驗越豐富，關鍵審計事項披露的信息較少。
This thesis aims to examine the impact of personal characteristics of the signing auditors on the disclosure of key audit matters (KAMs). By analysing a sample of 3, 420 listed firms from 2016 to 2018 in Mainland China, this study predicts that gender, educational background, and practicing experience will significantly influence the disclosure of KAMs. The empirical results indicate that the information disclosed in the KAMs will be more abundant when the signing accountant is female, academic qualification is higher or have a partnership. However, it is also predicted that the more experience of signing accountant would lead to the less disclosure of KAMs. |
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| Description: | 碩士
國立政治大學
會計學系
107353048 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353048 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000919 |
| Appears in Collections: | [會計學系] 學位論文
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