Key Audit Matters and Book-Tax Differences.

Autor:	Kuo Ya Fang, 郭雅芳
Rok vydání:	2019
Druh dokumentu:	學位論文 ; thesis
Popis:	107 Ever since the financial scandals of Enron and WorldCom, there has been more research conducted that are focused on reducing the differences between accounting income and taxable income (hereafter, BTD). A significant BTD might indicate earnings management or tax avoidance activities by the management. Disclosing the Key Audit Matters in the new version of the audit report might serve as a deterrent to such activities, and consequently reduce BTD. This study focuses its research on listed companies in Taiwan from the year 2013 to 2018, and aims to explore the effects of disclosing the key audit matters on BTD. Based on the empirical results of this study, it suggests that compared to companies without disclosing the key audit matters, companies with disclosing the key audit matters have a smaller BTD, which supports the hypothesis of this study. This study has conducted some sensitivity analysis and gain similar results.
Databáze:	Networked Digital Library of Theses & Dissertations
Externí odkaz:	http://ndltd.ncl.edu.tw/handle/ju2uw2 Zobrazit plný text záznamu