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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/81905

    Title: 企業關鍵查核事項與負債資金成本之關聯性研究;A Study of the Relationship between Company Key Audit Matters and Cost of Debt Capital
    Authors: 馬晨昀;Ma, Chen-Yun
    Contributors: 會計研究所
    Keywords: 查核報告;關鍵查核事項;可讀性;負債資金成本
    Date: 2019-11-26
    Issue Date: 2020-01-07 14:33:26 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 近年來,國際掀起一波審計準則改革浪潮,關鍵查核事項即為此次改革的重點之一。在新查核報告中,會計師須針對個別企業揭露不同的關鍵查核事項,因審計準則制定者期望透過關鍵查核事項之提供,提高查核報告之透明度、可讀性與資訊有用性,並藉由揭露會計師與治理單位間的溝通事項,減緩管理階層與利害關係人間的資訊不對稱。
    ;Recently, there is a significant change of auditing standards around the world. The focus of this reformation is key audit matters (KAMs). In the audit report, the auditor is required to disclose suitable KAMs for different companies. International standard setters hope that can enhance the transparency, readability and useful information of the audit report. By doing so, it mitigates the information asymmetry between management and financial statement users.
      This study aims to investigate the relationship between KAMs and the cost of debt capital. We use the number of KAMs and the readability of KAMs paragraph disclosed by companies to analyze the reaction of creditors and examine whether KAMs have informational values. The result turns out that the number of KAMs is significantly and positively related to the cost of debt capital. It indicates that the more KAMs disclose, the more cost of debt capital they need to pay. Besides, we also find out that the readability of KAMs is significantly and negatively related to the cost of debt capital, which indicates that when the readability is low, companies need to pay more. Furthermore, in the additional tests, we use the total words of KAMs to measure its readability. The result is consistent with our prediction of the negative correlation between the readability of KAMs and the cost of debt capital. Our findings can help not only companies to debt, but also finance statement users to read audit reports.
    Appears in Collections:[會計研究所 ] 博碩士論文

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