The Association among Key Audit Matters and Corporate Governance and Auditors' Industry Expertise
| Autor: | Fang-Hao Chen, 陳方皓 |
|---|---|
| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 106 The auditors’ audit report has not been able to adapt to the needs of the new era. The audit report needs to meet the needs of the company itself and the needs of investors. After major changes, Taiwan have applied the new type of audit report in advance in 2016. The new comprehensive audit report is formally implemented in mid-2018. The key content of the new audit report is the disclosure of key audit matters. After assessing the business risk of the company, auditors communicate to the corporate governance and acquire an understanding the key audit matters, then finally select the appropriate disclosure of key audit matters for the public to know. Therefore, this study explores whether the level of industry-specific expertise of accounting firms with will have impact on the disclosure of key audit matters, and whether corporate governance also affects the disclosure of key auditing matters. The empirical results show that the level of industry expertise of accounting firms affects the number of disclosure items of key audit matters. In addition, corporate governance is also an important factor. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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