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姓名 楊雪穎(Xue Ying Yang) 查詢紙本館藏 畢業系所 會計研究所 論文名稱 關鍵查核事項對會計師訴訟風險的影響
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摘要(中) 美國上市公司會計監督委員會最近提出了對審計報告形式的更動,審計準 則公報 58 號的發布,要求會計師在審計報告中披露高審計風險的領域,規定 會計師必須依其專業判斷揭露關鍵查核事項,以期望減少審計預期落差和增加 資訊透明度。本文認為關鍵查核事項的披露內容可讀性會減輕會計師訴訟風 險,本研究以 2014 年與 2018 年間台灣發生重大財務危機之上市櫃公司為樣 本,主要探討新式查核報告中關鍵查核事項對於會計師訴訟風險之影響。實證 結果發現,新式查核事項的可讀性與會計師之訴訟風險並沒有顯著的關聯性; 但新式查核報告出現後,會計師較不會出具修正式意見。換言之,新式查核報 告的出現,可能減少會計師的訴訟風險,因此降低會計師出具意見之保守性。 摘要(英) Public Company Accounting Oversight Board(PCAOB) recently proposed a new regulation to audit report. Statements on Auditing Standards (SAS) No. 58 requires accountants disclose areas of high audit risk in audit reports and requires accountants to disclose key audit matters in accordance with their professional judgment. Looking forward to reduce the gap in audit expectations and increase information transparency. In this paper, we believes that the readability of key audit matters will reduce the accountant′s litigation risk. In this paper,we use listed company who experienced a major financial crisis in Taiwan between 2014 and 2019 as a sample ,in order to discusses the impact of key audit items in the new audit report on litigation risk. The empirical results found that after the emergence of the new type of audit report, accountants are less likely to issue modified opinions. 關鍵字(中) ★ 關鍵查核事項
★ 會計師訴訟風險
★ 可讀性關鍵字(英) ★ key audit matters
★ litigation risk
★ readability論文目次 摘要.. i
Abstract............. ii
目錄.iii
表目錄...............iv
圖目錄................v
第一章、緒論.... 1
第二章、文獻探討與假說發展............ 3
2.1 關鍵查核事項與會計師訴訟風險........... 3
2.2 關鍵式查核報告可讀性和會計師訴訟風險............. 5
H1: 關鍵查核事項的內容可讀性與會計師訴訟風險呈負向關係............. 6
2.3 關鍵查核報告與會計師出具意見的保守性............. 6
H2: 關鍵查核報告出現後訴訟風險會影響會計師的保守性.. .8
第三章、樣本選擇與研究設計........... .9
3.1 資料來源、研究期間與樣本選擇............9
3.2 研究設計..............11
3.2.1 應變數之衡量..............11
3.2.2 假說一之回歸模型......12
3.2.3 假說二之回歸模型......14
第四章、實證結果與討論................. .18
4.1 敘述性統計..........18
4.2 相關係數..............21
4.3 回歸分析結果......24
第五章、結論與建議........ 27
參考文獻.......... 29參考文獻 Altman, E. I. and T. P. Mcgough. ,1974."Evaluation of a Company as a Going- Concern." Journal of Accountancy: 50-57. Berton, L., 1995. Big accounting fifirms weed out risky clients. The Wall Street Journal, B1. Boyle, E.J. and Knopf, F.N., 1996. The Private Securities Litigation Reform Act of 1995. CPA Journal 66 (4), 44–47. Bryan-Low, C., 2002. Auditors fail to foresee bankruptcies: In study, many companies were cleared within a year before chapter 11 fifilings. The Wall Street Journal, C9. Carcello, J., Neal, T.L., 2003. Audit committee characteristics and auditor dismissals following ‘‘new’’ going-concern reports. The Accounting Review 78 (1), 95–117. Carcello, J. V., Hermanson, D. R. and Huss, H. F. 1995. Temporal changes in bankruptcy related reporting. Auditing: A Journal of Practice & Theory, 14 (2): 133- 143. Geiger, M. A., Raghunandan, K. and Rama, D. V. 2006. Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size. Journal of Accounting and Public Policy, 25(3), 332-353.
Kaplan, S. E. and Williams, D. D. 2013. Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review, 88(1), 199-232. Nelson, K. & Pritchard, A. C. 2007. Litigation risk and voluntary disclosure: The use of meaningful cautionary language. In 2nd Annual Conference on Empirical Legal Studies Paper. Stice, J. D., 1991. Using financial and market information to identify pre- engagement factors associated with lawsuits against auditors. Accounting Review, 516-533. Williams, P., 2003. Association for integrity in accounting enters the discussion of accounting reforms. The CPA Journal 73 (4), 14–15. Zmijewski, M.E., 1984. Methodological issues related to the estimation of fifinancial distress prediction models. Journal of Accounting Research 22 (Supplement), 59–82.
陳建宗,2004,《公司訴訟宣告與危機管理對股東財富影響之研究》,國立台 灣科技大學財務金融研究所碩士論文。 王一中,2002,《制定金融控股公司法對股市之影響》,國立台灣大學會計學 研究所碩士論文。 黃慶華、林建榮,2010,訴訟宣告與判決對台灣上市公司績效的影響,國立交 通大學財務金融研究所碩士論文。 劉憶年,2016, 應用可讀性預測於中小學國語文教科書及優良課外讀物分類之 研究。 劉嘉雯、王泰昌與賴信蒼,2009,訴訟風險與大型會計師事務所之客戶財務風 險可接受水準. 臺大管理論叢, 20(1), 1-40。 宋曜廷、陳茹玲、李宜憲、查日龢、曾厚強、林維駿、張道行與張國恩, 2013,“中文文本可讀性探討:指標選取、模型建立與效度驗證”,中華心理學 刊,第 55 卷, 第 1 期,75–106。 證券暨期貨月刊 第三十四卷 第九期 。指導教授 劉乃熒(Nai Ying Liu) 審核日期 2020-7-2 推文 facebook plurk twitter funp google live udn HD myshare reddit netvibes friend youpush delicious baidu 網路書籤 Google bookmarks del.icio.us hemidemi myshare