The Effect of Key Audit Matter on the Value-Relevance of Accounting Information
| Autor: | LU, WEI-XI, 呂瑋晞 |
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| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 Since the Financial Crisis, audit supervision institutions in many countries have reviewed and reformed auditing standards. Taiwan Auditing Standard Committee formulated new auditing standards according to International Standards on Auditing. This study focuses on key audit matter and explores the impact of the earnings and equity book value on the stock price after the implementation of key audit matter in Taiwan listed companies. In addition, this study further explores the impact of institutional investors and accounting information on value relevance after the disclosure of key audit matter. The empirical results show that after the implementation of key auditing matters, the equity book value is more value relevant; institutional investors may pay more attention to other financial information other than profit. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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